Non Discrimination In Tax Treaty Law And World Trade Law

Author : Kasper Dziurdź
Publisher : Kluwer Law International B.V.
Page : 715 pages
File Size : 47,6 Mb
Release : 2019-07-23
Category : Law
ISBN : 9789403509129

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Non-discrimination in Tax Treaty Law and World Trade Law by Kasper Dziurdź Pdf

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.

Author : Catherine A. Brown
Publisher : Springer
Page : 273 pages
File Size : 43,6 Mb
Release : 2017-05-02
Category : Law
ISBN : 9789811044069

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Non-discrimination and Trade in Services by Catherine A. Brown Pdf

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

Author : Michael Lang,Judith Herdin,Ines Hofbauer
Publisher : Kluwer Law International B.V.
Page : 776 pages
File Size : 43,7 Mb
Release : 2005-01-01
Category : Law
ISBN : 9789041123718

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WTO and Direct Taxation by Michael Lang,Judith Herdin,Ines Hofbauer Pdf

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.

Author : Kasper Dziurdź,Christoph Marchgraber
Publisher : Unknown
Page : 601 pages
File Size : 55,8 Mb
Release : 2015
Category : Aufsatzsammlung
ISBN : 3707333604

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Non-discrimination in European and Tax Treaty Law by Kasper Dziurdź,Christoph Marchgraber Pdf

Author : Iris Schlatzer
Publisher : diplom.de
Page : 119 pages
File Size : 42,6 Mb
Release : 2005-04-12
Category : Business & Economics
ISBN : 9783832444754

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The WTO and other non-tax treaties by Iris Schlatzer Pdf

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 [...]

Author : Andrew D. Mitchell,David Heaton,Caroline Henckels
Publisher : Edward Elgar Publishing
Page : 200 pages
File Size : 52,6 Mb
Release : 2016-12-30
Category : Business & Economics
ISBN : 9781785368097

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Non-Discrimination and the Role of Regulatory Purpose in International Trade and Investment Law by Andrew D. Mitchell,David Heaton,Caroline Henckels Pdf

Central to this book is an analysis of the obligation upon states to ensure non-discrimination in the form of adherence to the principles of national treatment and most-favoured nation treatment. These are critical principles for both international trade law and international investment law, yet the case-law in both fields reveals significant inconsistencies regarding key elements of non-discrimination. Tribunals have invoked ‘regulatory purpose’ to assist in identifying relevant discrimination, but have done so without offering a definition of regulatory purpose and in significantly differing ways. This book explains these inconsistencies and offers a new definition of regulatory purpose.

Author : William J. Davey
Publisher : Martinus Nijhoff Publishers
Page : 360 pages
File Size : 41,9 Mb
Release : 2012-06-28
Category : Law
ISBN : 9789004233157

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Non-discrimination in the World Trade Organization by William J. Davey Pdf

International trade is conducted mainly under the rules of the World Trade Organization. Its non-discrimination rules are of fundamental importance. In essence, they require WTO members not to discriminate amongst products of other WTO members in trade matters (the most favoured- nation rule) and, subject to permitted market-access limitations, not to discriminate against products of other WTO members in favour of domestic products (the national treatment rule). The interpretation of these rules is quite difficult. Their reach is potentially so broad that it has been felt that they should be limited by a number of exceptions, some of which also present interpretative difficulties. Indeed, one of the principal conundrums faced by WTO dispute settlement is how to strike the appropriate balance between the rules and exceptions. Davey explores the background and justification for the non-discrimination rules and examines how the rules and the exceptions have been interpreted in WTO dispute settlement. He gives considerable attention to whether the exceptions give sufficient discretion to WTO members to pursue their legitimate non-trade policy goals.

Author : Niels Bammens
Publisher : IBFD
Page : 1151 pages
File Size : 45,8 Mb
Release : 2012
Category : Conflict of laws
ISBN : 9789087221591

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The principle of non-discrimination in international and European tax law by Niels Bammens Pdf

The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed.

Author : Lawrence Joseph Williams
Publisher : Unknown
Page : 0 pages
File Size : 53,5 Mb
Release : 2024
Category : Electronic
ISBN : 9180148212

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Transfer Pricing and the World Trade Organization Agreement by Lawrence Joseph Williams Pdf

Author : Jennifer E. Farrell
Publisher : IBFD
Page : 339 pages
File Size : 48,7 Mb
Release : 2013
Category : Foreign trade regulation
ISBN : 9789087221829

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The Interface of International Trade Law and Taxation by Jennifer E. Farrell Pdf

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.

Author : Anonim
Publisher : Unknown
Page : 302 pages
File Size : 45,6 Mb
Release : 2024-06-30
Category : Electronic
ISBN : 9087223781

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Non-discrimination in Tax Treaties by Anonim Pdf

Author : Nicolas F. Diebold
Publisher : Cambridge University Press
Page : 128 pages
File Size : 43,5 Mb
Release : 2010-10-21
Category : Law
ISBN : 9781139492126

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Non-Discrimination in International Trade in Services by Nicolas F. Diebold Pdf

The principle of non-discrimination is fundamental to the regulation of international trade in goods and services. In the context of trade in goods, the concept of 'like products' has become a key element of the legal analysis of whether a trade obstacle violates GATT non-discrimination obligations. The equivalent concept of 'like services and service suppliers' in GATS rules on non-discrimination has received little attention in WTO jurisprudence. In light of the remaining uncertainties, Nicolas Diebold analyses the legal problems of the GATS 'like services and services suppliers' concept using a contextual and comparative methodology. The 'likeness' element is not analysed in isolation, but in context with 'less favourable treatment' and regulatory purpose as additional elements of non-discrimination. The book also explores how far theories from non-discrimination rules in GATT, NAFTA, BITs and EC as well as market definition theories from competition law may be applied to 'likeness' in GATS.

Author : Anselm Kamperman Sanders
Publisher : Edward Elgar Publishing
Page : 347 pages
File Size : 42,7 Mb
Release : 2014-10-31
Category : Political Science
ISBN : 9781783471225

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The Principle of National Treatment in International Economic Law by Anselm Kamperman Sanders Pdf

The principle of national treatment, or the non-discrimination clause, is a principle that applies across many fields of international economic law. This book offers a unique horizontal examination of the principle as it applies within international tr

Author : Khurshid Hyder
Publisher : Springer Science & Business Media
Page : 287 pages
File Size : 50,7 Mb
Release : 2012-12-06
Category : Law
ISBN : 9789401190626

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Equality of Treatment and Trade Discrimination in International Law by Khurshid Hyder Pdf

Doctor Hyder's meticulous and comprehensive study throws much needed light on the often invoked but little understood concept of "discrimination" in international law. It is also of great practical value to those who are concerned with the law of international trade. "Discrimination" is a word with bad connotations. It suggests un fairness, prejudice and favouritism. It seems to point to adeparture from the ideal of equal opportunities, equal rewards and even-handed legal protection of all human beings without regard to differences of race, religion, ethnic origin or sex. Similarly, in public international law "discrimination" suggests violation of the principle of equality of states. Yet there are vast areas of international relations in whieh states are regarded as being legally free, except as specially provided in treaties, to make distinctions between other states or their nationals. The principle of equality of states merely means that the many rules constituting what is often called "general (or universal) international law" apply equally to all independent states. Hence, by definition, such states have equal rights and duties under general international law. But the latter leaves vast areas of transnational activity to be regulated by states at their discretion either unilaterally or by special agreement with other states. No state has, in fact, exactly the same totality of rights and duties as other states, since no two states are parties to exactly the same treaties. By treaty, astate often grants to another state a right which it may withhold from third states.

Author : Werner Haslehner,Georg Kofler,Katerina Pantazatou,Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 370 pages
File Size : 43,6 Mb
Release : 2019-05-01
Category : Law
ISBN : 9789403503356

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Tax and the Digital Economy by Werner Haslehner,Georg Kofler,Katerina Pantazatou,Alexander Rust Pdf

The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.