The Interface of International Trade Law and Taxation
Title | The Interface of International Trade Law and Taxation PDF eBook |
Author | Jennifer E. Farrell |
Publisher | IBFD |
Pages | 339 |
Release | 2013 |
Genre | Foreign trade regulation |
ISBN | 9087221827 |
This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.
The Interface of International Trade Law and Taxation
Title | The Interface of International Trade Law and Taxation PDF eBook |
Author | Jennifer Emma Farrell |
Publisher | |
Pages | |
Release | 2011 |
Genre | |
ISBN |
The Public International Law of Taxation
Title | The Public International Law of Taxation PDF eBook |
Author | Asif H. Qureshi |
Publisher | Kluwer Law International B.V. |
Pages | 963 |
Release | 2019-05-22 |
Genre | Law |
ISBN | 9041184775 |
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
WTO and Direct Taxation
Title | WTO and Direct Taxation PDF eBook |
Author | Michael Lang |
Publisher | Kluwer Law International B.V. |
Pages | 776 |
Release | 2005-01-01 |
Genre | Law |
ISBN | 9041123717 |
WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty Law. To some extent, the scope of application of WTO Law has been broadened by case law to comprise also direct taxes. This entails overlappings particularly with regard to the law of subsidies, prohibitions of discrimination, and most-favoured-nation obligations. This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States. Special emphasis is placed on the conformity of national taxes on profits with WTO Law as well as on specifics of interpretation in several Member States. 21 National Reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic and were compiled and published in this volume. Additionally, a General Report prepared by Servatius van Thiel summarises the results of the National Reports. Moreover, experts in this field joining the Conference among them Reuven Avi-Yonah, Michael Lennard and Raymond Luja have volunteered contributions dealing with specific problems of WTO and Direct Taxation.
Legal and Economic Principles of World Trade Law
Title | Legal and Economic Principles of World Trade Law PDF eBook |
Author | Henrik Horn |
Publisher | Cambridge University Press |
Pages | 381 |
Release | 2013-04-22 |
Genre | Law |
ISBN | 1107068002 |
The World Trade Organization (WTO) Agreement covers international commerce in goods and services including measures that directly affect trade, such as import tariffs and quotas, and almost any type of internal measure with an impact on trade. Legal and Economic Principles of World Trade Law contributes to the analysis of the texts of World Trade Law in law and economics, reporting work done to identify improvements to the interpretation of the Agreement. It starts with background studies, the first summarizes The Genesis of the GATT, which highlights the negotiating history of the GATT 1947–8; the second introduces the economics of trade agreements. These are followed by two main studies. The first, authored by Bagwell, Staiger and Sykes, discusses legal and economic aspects of the GATT regulation of border policy instruments, such as import tariffs and import quotas. The second, written by Grossman, Horn and Mavroidis, focuses on the core provision for the regulation of domestic policy instruments - the National Treatment principles in Art. III GATT.
Non-discrimination in Tax Treaty Law and World Trade Law
Title | Non-discrimination in Tax Treaty Law and World Trade Law PDF eBook |
Author | Kasper Dziurdź |
Publisher | Kluwer Law International B.V. |
Pages | 715 |
Release | 2019-07-23 |
Genre | Law |
ISBN | 9403509120 |
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.
International Trade Law
Title | International Trade Law PDF eBook |
Author | Daniel C.K. Chow |
Publisher | Aspen Publishing |
Pages | 881 |
Release | 2017-02-05 |
Genre | Law |
ISBN | 1454887273 |
Thanks to its manageable size, problem-based presentation, and accessible writing style, International Trade Law is one of the most comprehensive and student-friendly trade law texts on the market. With over 70 principal cases, it is the only international trade casebook that systematically covers all GATT articles and WTO side agreements, and offers clear explanations of how WTO obligations are implemented in the U.S. and the EU. The Third Edition is fully updated and includes new developments, such as a section on the proposed Trans-Pacific Partnership Agreement.