Das Verbot der Ungleichbehandlung nach Art. 24 Abs. 5 OECD-MA

The ownership provision of Art 24 of the OECD Model Convention aims at tax discrimination of enterprises on the grounds of foreign ownership. The provision is a long Standing and unchanged part of the worldwide tax treaty practice. Still, for a long time other provisions used to play a more prominent role in case law and within the academic discussion.
This book examines the provision's history and its foundations in the basic principles of justice as well as in the concepts of tax neutrality. Through a comprehensive selection of international case law, the application of the provision in relation to systems of group taxation or thin cap rules is reviewed. Alongside, the possible interplay between the ownership provision and other standards of non-discrimination (such as the European fundamental freedoms) is analyzed, portraying the role Art 24(5) can play in the field of international investment protection.