The Wto And Other Non Tax Treaties
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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 [...]
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.
Non Discrimination And Trade In Services
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Author : Catherine A. Brown
language : en
Publisher: Springer
Release Date : 2017-05-02
Non Discrimination And Trade In Services written by Catherine A. Brown and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-02 with Law categories.
This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements. The book examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services./div
Tax Rules In Non Tax Agreements
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Author : Michael Lang
language : en
Publisher: IBFD
Release Date : 2012
Tax Rules In Non Tax Agreements written by Michael Lang and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Law categories.
Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under international law which provide for a special domestic law tax treatment for specific individuals and international organizations. Twenty-four national reports from countries across the globe have been compiled and are published in this volume. Seventy experts, including the authors of the national reports, convened for a joint conference on "Tax Rules in Non-Tax Agreements" in Rust (Austria) from 7-9 July 2011. The national reports focus on the interaction of tax rules in non-tax agreements with the corresponding tax treaty rules. Moreover, possible matters of dispute regarding the justification of these tax rules within the legal and political frameworks of the different states are given much attention. The objective of this book is to show the relevance of tax rules in non-tax agreements, to highlight problematic issues and to encourage future research in this important field of tax law
Non Discrimination In Tax Treaty Law And World Trade Law
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Author : Kasper Dziurdź
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-07-23
Non Discrimination In Tax Treaty Law And World Trade Law written by Kasper Dziurdź 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 2019-07-23 with Law categories.
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.
Dispute Resolution Under Tax Treaties
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Author : Zvi Daniel Altman
language : en
Publisher: IBFD
Release Date : 2005
Dispute Resolution Under Tax Treaties written by Zvi Daniel Altman and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Arbitration and award, International categories.
As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax international trade and investments under income tax treaties are expected to increase in number and scope. This study takes an in-depth look at the mechanisms used to resolve such disputes and how they interact with the interests of the various parties involved in the process. The study presents an analysis of the available literature, supplemented by statistical data from North America, Europe and Asia. Analysis of this data leads to interesting insights into the way the dispute resolution process functions when it is applied in different contexts. A comprehensive common framework of analysis, based on a checklist for governments, international organizations and taxpayers, is also developed in the study. This framework lists the main advantages and disadvantages of treaty-related international income tax dispute resolution procedures. The checklist is formulated with the aim to assist readers informing policies and in arguing positions, taking into account the subjective value given by each reader to each listed item. The study concludes by suggesting the creation of a new mechanism for the resolution of tax treaty-related disputes, and advocates, in part, the establishment of a new international organization with links to domestic judicial networks. This mechanism is then subjected to the same common framework analysis and checklist used in earlier parts of the study. The analysis suggests how such a mechanism would mitigate some of the most formidable challenges associated with the current dispute resolution procedures.
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.
Tax Treaties And Developing Countries
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Author : Veronika Daurer
language : en
Publisher:
Release Date : 2014
Tax Treaties And Developing Countries written by Veronika Daurer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Double taxation categories.
Countries eliminate the burden of double taxation for their taxpayers who engage in cross-border business activities by negotiating tax treaties with other countries. In the case of developing countries, tax treaties are often entered into with the additional purpose of attracting foreign investment as a path towards development. It is not clear, however, what role such agreements play in a countryand’s development efforts. This thoroughly researched book is the first to tackle this important issue in depth. Through an analysis of the tax treaty provisions of eleven East African nations, the author unveils the actual impact of the UN Model on the tax treaty network of the countries analysed as well as the and“real-worldand” relationship between tax treaties and development. All the crucial components necessary for understanding this relationship are examined, including the following: how the UN Model (designed for developing countries) deviates from the OECD Model; to what extent developing countries actually make use of the UN Model during treaty negotiations; the various functions of tax treaties, including elimination of double taxation, allocation of taxing rights, prevention of tax avoidance and fiscal evasion, and promotion of investment activities; the question of how source and residence taxation can be justified and which of these two concepts should be given preference; exchange of information issues; the problem of tax havens; the concept of transfer pricing; the concept of permanent establishment; patterns discerned in the treaty policy of developing countries and recurring non-model provisions; treatment of business profits, royalties, and capital gains; interest exemptions; technical and administrative fees and treatment of pensions and annuities. This book underscores the importance of tax treaties for developing countries. Its contribution to our understanding of both development and international taxation, and their reciprocal relationship, cannot be overemphasized. Further, it proposes modifications to the UN Model and its Commentary and suggests wording for additional provisions reflecting the tax treaty policy of the countries analysed in the book. The book will thus prove of immeasurable value to practitioners, academics, and policymakers in these disciplines.
Transfer Pricing And The World Trade Organization Agreement
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Author : Lawrence Joseph Williams
language : en
Publisher:
Release Date : 2024
Transfer Pricing And The World Trade Organization Agreement written by Lawrence Joseph Williams and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024 with categories.
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.