Is The Wto A World Tax Organization
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Is The Wto A World Tax Organization
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Author : Michael Daly
language : en
Publisher: International Monetary Fund
Release Date : 2016-03-29
Is The Wto A World Tax Organization written by Michael Daly and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-29 with Business & Economics categories.
This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.
The Interface Of International Trade Law And Taxation
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Author : Jennifer E. Farrell
language : en
Publisher: IBFD
Release Date : 2013
The Interface Of International Trade Law And Taxation written by Jennifer E. Farrell and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Foreign trade regulation categories.
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 Wto And Direct Taxation
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Author : Michael Daly
language : en
Publisher:
Release Date : 2005
The Wto And Direct Taxation written by Michael Daly and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Direct taxation categories.
Wto And Direct Taxation
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2005-01-01
Wto And Direct Taxation written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-01-01 with Law categories.
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.
Dealing With The Fragmented International Legal Environment
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Author : Turki Althunayan
language : en
Publisher: Springer Science & Business Media
Release Date : 2009-12-02
Dealing With The Fragmented International Legal Environment written by Turki Althunayan and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-12-02 with Law categories.
Taxes are sometimes so fundamental to domestic systems that they are almost impossible to change, as when the tax system is part of a nation's majority religion or is linked to another value deeply rooted in local communities, such as housing or farming. There is a danger in the WTO, a Geneva-based entity, making decisions for people living in distant locations with regard to tax issues related to their local needs and wants. The Saudi Arabian tax system exemplifies the tension between religion, tax and trade, because tax has a role in the country's religion and is an essential part of its laws. Therefore, there is a need for maintaining a delicate balance between local needs and international commitments with respect to taxation. This book aims to show directions in which legal order can be preserved as much as possible from within each country, and yet not imposed upon them, and which will help build a peaceful bridge between local and international factors that are important to shaping the global order.
The Wto And Other Non Tax Treaties
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Author : Iris Schlatzer
language : en
Publisher: diplom.de
Release Date : 2005-04-12
The Wto And Other Non Tax Treaties written by Iris Schlatzer and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-04-12 with Business & Economics categories.
Inhaltsangabe:Abstract: The creation of the World Trade Organization (hereafter WTO ) in 1995 was a turning point in the history of international trade. For the first time, an international organization was given the acutely significant mission of enacting and supervising a code of conduct for international trade relations. If areas of misbehavior are identified, interventions can be initiated within the WTO s legal competence. A well-engineered dispute settlement mechanism provides the instrument for ensuring compliance with the standards imposed. Tax-related distortions of international trade result from both tariff and non-tariff barriers. Taxation has the potential of having obstructive effects on trade a phenomenon which the WTO is very well aware of. The principal objective of this thesis is to describe the WTO s impact on a country s latitude to design its fiscal measures in light of the effect on foreign trade. In this respect, the WTO s provisions that relate to taxation are of particular significance. First, after the relevant provisions have been identified, a test will be applied to show the resultant repercussions on taxation. The General Agreement on Tariffs and Trade 1994 (hereafter GATT ) and the subsequent General Agreement on Trade in Services (hereafter GATS ) representing two core agreements of the WTO will be scrutinized in separate chapters. However, to avoid going beyond the scope of this paper, the agreements will only be dealt with in a limited way. Thus, any references to subsidizing will be disregarded. Although the author is very aware of the practical importance of subsidies within the WTO framework, limits had to be drawn. Primarily, the thesis will give an introduction to the agreements legal status within the European Union and the single European Member States. Focus will be on the impact of the WTO in the respective legal orders. Moreover, the repercussions on individual parties will be addressed as well. Finally, the chapter closes with an analysis of the legal enforceability of the WTO code. The next two chapters will be dedicated to the GATT and the GATS and their effect on taxation. Great emphasis will be attached to the two major principles embraced therein most-favored-nation treatment (hereafter MFN treatment ) and national treatment. Chapter 5 will shed light on the relationship between the WTO and bilateral double taxation conventions (hereafter DTCs ). Focus will be on the possibility [...]
Is The Wto A World Tax Organization
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Author : Michael Daly
language : en
Publisher: International Monetary Fund
Release Date : 2016-03-29
Is The Wto A World Tax Organization written by Michael Daly and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-29 with Business & Economics categories.
This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.
Industrial Policy
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Author : Mr. Brad J. McDonald
language : en
Publisher: International Monetary Fund
Release Date : 2024-03-11
Industrial Policy written by Mr. Brad J. McDonald and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-11 with Business & Economics categories.
With the use and complexity of industrial policy rising, along with the need for active policies to address climate, food, health, and other emergencies, IMF staff are often expected to provide policy and technical advice on trade-related industrial policies to national authorities. This note aims to support country teams with staff guidance, useful questions for engagement with national authorities, and resources on trade related aspects of industrial policies.
A World Trade Organization For The 21st Century
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Author : Richard Baldwin
language : en
Publisher: Edward Elgar Publishing
Release Date : 2014-11-28
A World Trade Organization For The 21st Century written by Richard Baldwin and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-28 with Asia categories.
ø Policy makers will benefit from the expert knowledge and policy lessons presented in this book, and development economists and researchers will profit from its critical examination of the world trading system. Undergraduate and postgraduate studen
The World Trade Organization
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Author : International Trade Law Center
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-12-31
The World Trade Organization written by International Trade Law Center and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-31 with Law categories.
The editors have succeeded in bringing together an excellent mix of leading scholars and practitioners. No book on the WTO has had this wide a scope before or covered the legal framework, economic and political issues, current and would-be countries and a outlook to the future like these three volumes do. 3000 pages, 80 chapters in 3 volumes cover a very interdiscplinary field that touches upon law, economics and politics.