Taxation

capital of Massachusetts College constabulary School

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Boston College Law School Faculty papers

6-1-2010

tax revenue and Non-Discrimination: A
Reconsideration
Hugh Ault
Boston College Law School, hugh.ault@bc.edu

Jacques Sasseville
Organisation for Economic Co-operation and Development, jacques.sasseville@oecd.org

Digital Commons Citation
Ault, Hugh and Sasseville, Jacques, tax revenue and Non-Discrimination: A Reconsideration (2010). Boston College Law School Faculty
Papers. Paper 286.
http://lawdigitalcommons.bc.edu/lsfp/286

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Hugh J. Ault* and Jacques Sasseville**

taxation and Non-Discrimination:
A Reconsideration
1.



Introduction
In 2005, the OECD launched a project on Taxation and Non-Discrimination, and asked a
working group composed of tax officials from its Member countries to devote a deal on
this issue at the end of 2006. The report of the working group was released as a Discussion
Draft in May 2007,1 and its conclusions were ultimately incorporated in the 2008 update to
the OECD Model.
That newspaper publisher focused exclusively on issues related to the interpretation and use of the
current provisions of Art. 24 (Non-discrimination) of the OECD Model. It recognized, however, that some issues require a more fundamental analysis of the issue of non-discrimination
and taxation, which could lead to changes to Art. 24. It was hold that such work would benefit from the input of experts with different backgrounds and perspectives. As a result, an
invitational seminar on fundamental aspects of the issue...If you want to add up a full essay, order it on our website: Orderessay



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