Nondiscrimination in international tax law provides a discussion of the various restrictions which states must observe in taxing foreign persons the author analyzes in depth the restrictions imposed by the nondiscrimination clauses of article 24 of the 1963 and 1977 oecd model double taxation conventions in addition attention is given to the deviations from these model clauses in the tax treaties concluded by the netherlands and by the united states the book includes a discussion of the . Nondiscrimination in international tax law provides a discussion of the various restrictions which states must observe in taxing foreign persons the author analyzes in depth the restrictions imposed by the nondiscrimination clauses of article 24 of the 1963 and 1977 oecd model double taxation conventions in addition attention is given to the deviations from these model clauses in the tax . Nondiscrimination in international tax law kees van raad home worldcat home about worldcat help search search for library items search for lists search for contacts search for a library create lists bibliographies and reviews or search worldcat find items in libraries near you . 6 pwc the principle of non discrimination in tax treaties what is tax non discrimination 14 article 24 of the oecd mc 2017 the un mc 20184 and 5us mc 2006 comprise the non discrimination article one of the prime objectives of the article is to ensure that the source country does not levy an additional taxation burden on