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01.07.2009 Cadernos de ciência e técnica fiscal • Bruno Santiago • Centro de Estudos Fiscais

The Principle of Non-Discrimination at the Crossroads of International Tax Law and Community Tax Law

In this book, based on his master's thesis, partner Bruno Santiago, member of the Morais Leitão's tax law team, presents the following topics:

Introduction.
Chapter I - The principle of non-discrimination in international income taxation.
Chapter II- The principle of non-discrimination in direct taxation in EU law.
Chapter III - A new wording for the non-discrimination clause to be inserted in a future EU model convention or in a multilateral one between the Member States?
Summary.
Abbreviations.
Case law cited.
Bibliographical references.