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This document summarizes a seminar on the issue of taxation and non-discrimination. The seminar examined policy issues related to applying non-discrimination principles to taxation. Contributors were asked to suggest options for changing the OECD Model, including Article 24 on non-discrimination, in order to promote greater cross-border neutrality while not substantially altering existing taxing rights or requiring greater tax system harmonization. The concepts of capital export neutrality and capital impor
- Author
- Taufiq Adiyanto
- Language
- EN