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Author: Jennifer E. Farrell Publisher: IBFD ISBN: 9087221827 Category : Foreign trade regulation Languages : en Pages : 339
Book Description
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: Jennifer E. Farrell Publisher: IBFD ISBN: 9087221827 Category : Foreign trade regulation Languages : en Pages : 339
Book Description
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: Michael Lang Publisher: Kluwer Law International B.V. ISBN: 9041123717 Category : Law Languages : en Pages : 776
Book Description
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: Asif H. Qureshi Publisher: Kluwer Law International B.V. ISBN: 9041184775 Category : Law Languages : en Pages : 963
Book Description
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Author: Henrik Horn Publisher: Cambridge University Press ISBN: 1107038618 Category : Business & Economics Languages : en Pages : 381
Book Description
Reports work done thus far to identify improvements to the interpretation of the WTO Agreement based on a project led by the American Law Institute.
Author: Peter Hongler Publisher: Oxford University Press ISBN: 0192653903 Category : Law Languages : en Pages : 289
Book Description
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Author: Alice Pirlot Publisher: ISBN: Category : Languages : en Pages :
Book Description
The book is structured around three main topics: the rationale, the tax design and the legal framework of environmental border tax adjustments. This three-fold analysis gives an overview of the legal issues that should be considered before the adoption of environmental border taxes, including carbon tax adjustments. The critical approach to the arguments surrounding traditional and environmental border tax adjustments allows for detailed legal analysis going beyond the question of their compatibility with WTO law, while also reviewing the economic argument.
Author: Reuven S. Avi-Yonah Publisher: Edward Elgar Publishing ISBN: 1788978498 Category : Double taxation Languages : en Pages : 231
Book Description
This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
Author: Zachary Spagner Publisher: ISBN: 9781642247473 Category : Languages : en Pages : 248
Book Description
International trade law is the set of laws and agreements that govern commerce between countries. International trade laws create the rules that countries and businesses must follow to do business across borders. Lawyers who work in the field help create international agreements. International trade attorneys must work to ensure that their clients understand and comply with tax laws in all of the countries where they do business. They must also work on behalf of their clients to reduce or avoid repetitive taxation. Current WTO rules are codified in three agreements: The General Agreement on Tariffs and Trade (GATT), covering international trade in goods; the General Agreement on Trade in Services (GATS); and the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS). This book places international trade law within its broader context, providing comment and critique on a range of questions both related specifically to the discipline of international trade law itself and the outside face of international trade law and its intersection with states and other aspects of the global system. It examines the economic and institutional context of the world trading system, its substantive law (including regional trade regimes), and the settlement of disputes.
Author: Panagiotis Delimatsis Publisher: Edward Elgar Publishing ISBN: 1783478446 Category : Law Languages : en Pages : 560
Book Description
The interaction between climate change and trade has grown in prominence in recent years. This Research Handbook contains authoritative original contributions from leading experts working at the interface between trade and climate change. It maps the state of affairs in such diverse areas as: carbon credits and taxes, sustainable standard-setting and trade in ‘green’ goods and services or investment, from both a regional and global perspective. Panagiotis Delimatsis redefines the interrelationship of trade and climate change for future scholarship in this area.
Author: Jennifer E. Farrell
Author: Jennifer E. Farrell
Author: Michael Lang
Author: Asif H. Qureshi
Author: Henrik Horn
Author: Peter Hongler
Author: Alice Pirlot
Author: Reuven S. Avi-Yonah
Author: Zachary Spagner
Author: Panagiotis Delimatsis
Author: Crawford Shaw