Non-Discrimination in European and Tax Treaty Law

I. S. 576The Relevance of Article 24 of the OECD Model: The Equality Principle and the Prevention of Tax Discrimination

Differentiation is a constant in human relationships but the existence of certain minimum common standards is necessary for the proper functioning of any society. Each society identifies common principles to protect, minimum standards that are desirable and the persons who are subjects of protection under legal systems. Part of the purpose of a legal system is to recognize the similarities and the differences among persons and to try to regulate them. This can be achieved by either prohibiting different treatments, stating mandatory equal treatment in the context of general or specific relationships, or by recognizing different treatment to balance certain conditions among persons. Therefore, it is possible to conclude that there are two dimensions of the equality principle: treating likes alike, and treating differences differently.

The first dimension of the equality principle (i.e. to treat likes alike) highlights similarities among persons and prevents less favourable treatment derived from prohibited characteristics. In domestic and international legislation, this di...