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Is the WTO a World Tax Organization?

2016-03-29 Business & Economics
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Release : 2016-03-29
Genre : Business & Economics
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Book Rating : 873/5 ( reviews)

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Book Synopsis Is the WTO a World Tax Organization? by : Michael Daly

Download or read book Is the WTO a World Tax Organization? written by Michael Daly. This book was released on 2016-03-29. Available in PDF, EPUB and Kindle. Book excerpt: 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

2013 Foreign trade regulation
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Release : 2013
Genre : Foreign trade regulation
Kind : eBook
Book Rating : 827/5 ( reviews)

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Book Synopsis The Interface of International Trade Law and Taxation by : Jennifer E. Farrell

Download or read book The Interface of International Trade Law and Taxation written by Jennifer E. Farrell. This book was released on 2013. Available in PDF, EPUB and Kindle. Book excerpt: 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

2005 Direct taxation
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Release : 2005
Genre : Direct taxation
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Book Synopsis The WTO and Direct Taxation by : Michael Daly

Download or read book The WTO and Direct Taxation written by Michael Daly. This book was released on 2005. Available in PDF, EPUB and Kindle. Book excerpt:

WTO and Direct Taxation

2005-01-01 Law
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Release : 2005-01-01
Genre : Law
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Book Rating : 717/5 ( reviews)

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Book Synopsis WTO and Direct Taxation by : Michael Lang

Download or read book WTO and Direct Taxation written by Michael Lang. This book was released on 2005-01-01. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Most-favoured-nation Treatment

2010 Political Science
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Release : 2010
Genre : Political Science
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Book Synopsis Most-favoured-nation Treatment by : United Nations Conference on Trade and Development

Download or read book Most-favoured-nation Treatment written by United Nations Conference on Trade and Development. This book was released on 2010. Available in PDF, EPUB and Kindle. Book excerpt: The publication contains an explanation of Most Favored Nation (MFN) treatment and some of the key issues that arise in its negotiation, particularly the scope and application of MFN treatment to the liberalization and protection of foreign investors in recent treaty practice. The paper provides policy options as regards the traditional application of MFN treatment and identifies reactions by States to the unexpected broad use of MFN treatment, and provides several drafting options, such as specifying or narrowing down the scope of application of MFN treatment to certain types of activities, clarifying the nature of "treatment" under the IIA, clarifying the comparison that an arbitral tribunal needs to undertake as well as a qualification of the comparison "in like circumstances" or excluding its use in investor-State cases.

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