Wto And Direct Taxation
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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.
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.
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.
Assessment And Recovery Of Tax Incentives In The Ec And The Wto
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Author : Raymond H. C. Luja
language : en
Publisher: Intersentia nv
Release Date : 2003
Assessment And Recovery Of Tax Incentives In The Ec And The Wto written by Raymond H. C. Luja and has been published by Intersentia nv this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Subsidies categories.
This book enables readers with a tax background to place taxation in the perspective of trade subsidy regulation. For experts in the field of EC state aid regulation and/or the WTO Subsidies Agreement it provides insight in certain tax aspects of both regimes.
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 [...]
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
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.
Interactions Between Chinese Tax Incentives And Wto S Subsidy Rules Against The Background Of Eu State Aid
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Author : Diheng Xu
language : en
Publisher: Springer Nature
Release Date : 2023-06-14
Interactions Between Chinese Tax Incentives And Wto S Subsidy Rules Against The Background Of Eu State Aid written by Diheng Xu and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-14 with Law categories.
The book provides insights to the alleviation of tensions between Chinese tax incentives and the WTO’s subsidy rules, thus further offering implications for both China and the WTO on integrating in the world economy. Moreover, doing a comparative study with EU State aid law can also provide China with a source of inspiration for reviewing its legal mechanism in respect of tax incentives and the WTO for rethinking its subsidy rules with regard to achieving its objectives and purposes. Academics and students in related subject will be interested to read the book. Practitioners doing business related to China, EU and international trade can be very interested in this book. Policymakers in both China and EU can also get valuable knowledge and inspiration from the book.
Renewable Energy Tax Incentives And Wto Law
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Author : Carol Ní Ghiollarnáth
language : en
Publisher:
Release Date : 2011
Renewable Energy Tax Incentives And Wto Law written by Carol Ní Ghiollarnáth and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Clean energy categories.
Subsidies in the form of tax incentives are and have been a popular policy choice of governments providing financial support for the development and promotion of new technologies. This thesis concentrates on the introduction of direct corporate tax incentives for the development and increased use of renewable energy resources in light of the Kyoto Protocol obligations. Although tax incentives provided for the development of renewable energy resources can have positive results in light of the Kyoto Protocol obligations, the provision of such incentives is not without restrictions. The book examines the tenuous relationship between environmental protection, tax, and trade by examining whether direct tax incentives currently in place in six countries (Ireland, the UK, the Netherlands, Belgium, Canada, and New Zealand) are in line with EU and WTO obligations. EU State aid rules restrict the provision of subsidies by Member States and thus the compatibility of the case study tax incentives with the EU legal environment is explored here. The examination of the WTO rules on subsidies and the consistency of the case study tax incentives with those rules are explored in-depth. Suggestions are offered for the positive changes to be made to the current WTO legal regime, creating room for environmentally-motivated subsidies, such as those in place in the case study countries for the development of renewable energy. Thesis.