OECD: Non-discrimination Article
A discussion draft has been prepared by a Working Group mandated by the OECD Committee of Fiscal Affairs to examine the interpretation and application of Article 24 of the OECD Model Tax Convention. Article 24 prohibits certain types of discriminatory taxation.
The draft deals with practical issues that have arisen in the application of the Article and include proposals for clarification of the Commentary on that article. Comments on this discussion draft should be sent to the OECD before 31 July 2007.
Further information, including access to the discussion draft, is available at http://www.oecd.org/document/54/0,2340,en_2649_37427_38516150_1_1_1_37427,00.html.