Essays about: "principle of MFN treatment"

Found 2 essays containing the words principle of MFN treatment.

  1. 1. Does the LOB clause in BEPS Action 6 violate the principle of MFN treatment in EU law?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Sascha Åkerman; [2016]
    Keywords : tax law; EU law; BEPS; tax planning; tax avoidance; aggressive tax planning; LOB clause; LOB rule; limitation on benefit; MFN treatment; MFN principle; principle of MFN treatment; ACT Group Litigation case; Sopora case; D case; Orange European Smallcap Fund case; WTO; GATT; Law and Political Science;

    Abstract : OECD delivered on October 5th 2015 the BEPS final package consisting of 15 actions intending to address the issues of base erosion and profit shifting. The aim of Action 6 is to prevent treaty abuse, in particular treaty shopping. READ MORE

  3. 2. Just How Favored is 'Most-Favored'?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Emelie Smiding; [2007]
    Keywords : Processrätt; Law and Political Science;

    Abstract : Nearly all BITs include the MFN standard. The conventional idea appears to have held that the MFN standard only entitles the beneficiary of an MFN provision to invoke more favorable substantive provisions. READ MORE