税收歧视是指一国税制对不同国籍个人纳税人和公司纳税人，实行不同等的税收差别待遇，导致不同纳税人在相同经营条件下的税收负担不同。比如，征税率的差别、扣除项目的差别、优惠适用的差别、居民身份判定的差别等等。
同时，在布鲁塞尔，欧盟委员会正在接受13家欧洲大公司的投诉，指责匈牙利对外国公司实行税收歧视。
Meanwhile, in Brussels the European Commission is taking up a complaint launched by 13 large European companies, accusing Hungary of tax discrimination against foreign-owned businesses.
欧盟的实践拓展了双边税收协定中的非歧视待遇，是所得税区域性协调的尝试。
The practice of the European Union develops non-discrimination clause in bilateral taxation conventions, which is a sample of regional harmonization of income taxation.
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