Non-discrimination and Trade in Services: The Role of Tax - download pdf or read online

By Catherine A. Brown

ISBN-10: 9811044058

ISBN-13: 9789811044052

This booklet argues that the proliferation of world exchange and the expanding strength of loose alternate preparations go away source of revenue taxes as one of many few ultimate measures that could possibly be used for protectionist reasons. It analyzes the interplay among the non-discrimination rules in tax treaties and trade-related agreements together with multilateral (WTO), nearby (NAFTA, AANZTA) and bilateral unfastened exchange agreements. The absence of a non-discrimination legal responsibility with admire to tax measures that observe to non-resident provider prone and to non-resident companies might, for this reason, considerably undermine alternate duties. The ebook essentially finds how those tax obstacles to alternate may possibly unfairly or unnecessarily limit exchange in providers, and places ahead a brand new, more beneficial non-discrimination legal responsibility in tax issues to be integrated in tax treaties, one who could extra heavily parallel the non-discrimination responsibilities in exchange agreements.
The boo

k examines the idea that of non-discrimination in tax issues from numerous views, in particular a North American and Australian point of view, in addition to a standpoint in accordance with european (and united kingdom) legislation, concentrating on the interplay among those felony platforms, bilateral tax treaties, local exchange agreements and, the place correct, the overall contract on alternate in companies (GATS). The publication explores the potential for a reciprocal effect among tax treaties and exchange agreements, and poses the query to whether tax treaties may possibly do extra in supplying a non-discrimination precept within the cross-border exchange in services.

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Non-discrimination and Trade in Services: The Role of Tax Treaties by Catherine A. Brown

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