Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the MFN and NT rules under the GATT and GATS; the meaning of ‘likeness’ and ‘less favourable treatment’; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalisation rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model. Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.

Section 1557 is the nondiscrimination provision of the Affordable Care Act (ACA). This brief guide explains Section 1557 in more detail and what your practice needs to do to meet the requirements of this federal law. Includes sample notices of nondiscrimination, as well as taglines translated for the top 15 languages by state.

This book contributes to a critical reflection of current legislative and jurisprudential developments in Non-Discrimination Law, focusing on the European Union. The book is focused on intersectionality between gender, race and disability and the question of whether, and to what extent, this intersection can be adequately addressed in (EU) law. The discussion rests on two basic assumptions. First, the multiplication of 'discrimination grounds' in EU law and other legal regimes should not result in a dilution of the demands of equality law. Accordingly, the book focuses on the three key grounds - race, gender and disability. These constitute nodes around which other discrimination grounds can be grouped. Second, any multi-ground non-discrimination law framework needs to engage with the question of discrimination on several grounds. This book provides a critical evaluation of some of the problems presented by such intersectionality and an opportunity to explore the issues in depth. This collection offers some new proposals relating to the regrouping of identity categories and to the general approach to socio-legal research in the field. It also contains a comparative section, which expands on practical experiences with intersectionality and law, and a section dedicated to juridical responses to intersectionality. The book will be a valuable resource for researchers, academics and those working in the area of EU non-discrimination law and policy.

In Europe, contemporary multicultural issues raise the question as to whether the overlap between the non-discrimination regimes of the European Union and the Council of Europe in the field of public employment may lead to conflicting case law. Would the Court of Justice of the European Union (ECJ) and the European Court of Human Rights (ECtHR) address potential sex, race, and religious discrimination in a similar manner or would these courts take a different approach? This study consists of three parts. First, an analysis is presented of the EU non-discrimination Directives 2006/54, 2000/43, and 2000/78, and the ECJ's assessment in cases of alleged sex, race, and religious discrimination in the public workplace. This is followed by an examination of the non-discrimination provisions of the European Convention on Human Rights (ECHR) and the right to freedom of religion. Further, the ECtHR's assessment in cases involving potential discrimination in the public workplace based on sex, race, and religion are examined. In the final section, a comparison is made between the provisions and the assessment of the ECJ and the ECtHR. Besides a look at European legislation, case law, and academic literature, this research also uses a legal case study to explore the similarities and differences between the non-discrimination regimes. Accordingly, the theory is again discussed, but now in light of a much debated issue in Europe: the wearing of the Islamic headscarf in public employment. The result of the study is a detailed explanation of the relevant similarities and differences between the approaches of the two courts to claims of discrimination. (Series: School of Human Rights Research - Vol. 59)

The principles of equality and non-discrimination lie at the heart of international human rights law. They are the only human rights explicitly included in the UN Charter and they appear at the beginning of virtually every major human rights instrument. This volume contains selected works by leading authors on the subject of equality and non-discrimination under international law. The selections are grouped into four sections. The first presents essays that explore theoretical concepts of equality and non-discrimination. The next addresses the development of international legal standards on the subject. The third presents articles analyzing how those standards have been interpreted and applied by UN and regional human rights bodies, and the last contains works on what measures besides legal action States are to take to in order to achieve equality and non-discrimination.

Professor Evelyn Ellis provides an analytical and critical examination of the EU law forbidding discrimination, and explores the theoretical and philosophical underpinnings of the law.

This is primarily a textbook for graduate and upper-level undergraduate students of law. However, practising lawyers and policy-makers who are looking for an introduction to WTO law will also find it invaluable. The book covers both the institutional and substantive law of the WTO. While the treatment of the law is often quite detailed, the main aim of this textbook is to make clear the basic principles and underlying logic of WTO law and the world trading system. Each section contains questions and assignments, to allow students to assess their understanding and develop useful practical skills. At the end of each chapter there is a helpful summary, as well as an exercise on specific, true-to-life international trade problems.

This controversial book presents a powerful argument for the repeal of anti-discrimination laws within the workplace. These laws--frequently justified as a means to protect individuals from race, sex, age, and disability discrimination--have been widely accepted by liberals and conservatives alike since the passing of the 1964 Civil Rights Act and are today deeply ingrained in our legal culture. Richard Epstein demonstrates that these laws set one group against another, impose limits on freedom of choice, undermine standards of merit and achievement, unleash bureaucratic excesses, mandate inefficient employment practices, and cause far more invidious discrimination than they prevent. Epstein urges a return to the common law principles of individual autonomy that permit all persons to improve their position through trade, contract, and bargain, free of government constraint. He advances both theoretical and empirical arguments to show that competitive markets outperform the current system of centralized control over labor markets. Forbidden Grounds has a broad philosophical, economic, and historical sweep. Epstein offers novel explanations for the rational use of discrimination, and he tests his theory against a historical backdrop that runs from the early Supreme Court decisions, such as Plessy v. Ferguson which legitimated Jim Crow, through the current controversies over race-norming and the 1991 Civil Rights Act. His discussion of sex discrimination contains a detailed examination of the laws on occupational qualifications, pensions, pregnancy, and sexual harassment. He also explains how the case for affirmative action is strengthened by the repeal of employment discrimination laws. He concludes the book by looking at the recent controversies regarding age and disability discrimination. Forbidden Grounds will capture the attention of lawyers, social scientists, policymakers, and employers, as well as all persons interested in the administration of this major

This book focuses on anti-discrimination law in order to identify commonalities and best practices across nations. Almost every nation in the world embraces the principle of equality and non-discrimination, in theory if not in practice. As the authors' expert contributions establish, the sources of the principle vary considerably, from international treaties to religious law, traditions and more. There are many approaches to methods of enforcement and other variables, but the principle is nearly universal. What does a comparison of the laws and approaches across different lands reveal? Readers may explore the enforcement and effectiveness of anti-discrimination law from 25 nations, across six continents. Esteemed authors examine national, regional and international systems looking for common and best practices, identifying innovative approaches to long-standing problems. The many ways that anti-discrimination law is enforced are brought to light, from criminal or civil prosecution through to community resolution processes, amongst others. Through comparing the approaches of different lands, the authors consider which methods of enforcement are effective. These enriching national and international perspectives highlight the need for more creative, concrete and coordinated means of enforcement to ensure the effectiveness of anti-discrimination law, regardless of the legal tradition concerned, but in light of these traditions. Readers will find each nation remarkable, and learn something new and interesting from each report.

History of discrimination and equal opportunity under international law - discusses replacement of minority group protection by human rights; covers racial discrimination, sex discrimination, language discrimination and religious discrimination; examines role of UN and specialized agencies, role of ILO and ILO Conventions, judicial decisions, etc.