What question did this study set out to answer?

The article aims to explore the weaknesses and relevance of non-discrimination standards in international taxation.

May 8, 2026

Non-Discrimination of Foreign Firms, Persons and Products

Key Points

The article aims to explore the weaknesses and relevance of non-discrimination standards in international taxation.
Analyzed tax treaty, trade, and investment law frameworks.
Provided a structured overview of current debates.
Focused on contemporary issues from a European perspective.
Identified an erosion of protections within non-discrimination standards.
Highlighted key contemporary debates affecting these standards in international contexts.

Abstract

In the context of the conference theme “Building Blocks of an International Tax Order,” this article examines the weaknesses and continuing viability of international non-discrimination standards in direct taxation. Drawing on tax treaty, trade and investment law, it traces an erosion of protections through a structured overview and selected contemporary debates, primarily from a European perspective.

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Authors

Georg Kofler

Journals

Bulletin for international taxation

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Building similarity graph...

Analyzing shared references across papers

Non-Discrimination of Foreign Firms, Persons and Products

Key Points

Abstract

Citation Network

Connected Papers

Discussion

Authors

Journals

Actions

References and Citations

Citation Network

Connected Papers

Discussion

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