Non-Discrimination in European and Tax Treaty Law
1. Aufl. 2015
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S. 354I. The Nationality Clause of Article 24
The volume of legal writing on non-discrimination in international taxation and the number of court cases dealing with the subject is still limited. This is partly due to the obscurity in which the legal provisions pertaining to the subject remained for long. Still, among those who were aware of the existence and scope of treaty non-discrimination clauses, many seem to prefer alternative legal routes for pursuing their aims, apparently fearing the ramifications of these clauses not fully fathomed yet.
The nationality clause of Article 24 OECD Model prohibits a Contracting State from subjecting, the nationals of another Contracting State who find themselves in the same circumstances, in particular with respect to residence, as the nationals of the first State to a tax treatment that is other or more burdensome than that imposed on nationals of the first State. Article 24(1) covers both individuals and legal persons who are nationals of one of the Contracting States. The rationale of Article 24(1) is that the nationality of a person is not relevant from a tax perspective both for domestic and international tax legislation. Moreover, nationality i...