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.

Show description

Read or Download Non-discrimination and Trade in Services: The Role of Tax Treaties PDF

Best taxation law books

Download e-book for kindle: Chern on Dispute Boards by Cyril Chern

A dispute board is a panel of neutral participants, appointed on the outset of the development agreement, whose function is to observe growth, unravel disputes as they come up and supply a discussion board for discussing tough concerns. This ebook offers a detailed research of dispute board legislations and certain, sensible motives of ways dispute forums paintings in development contracts for these actively concerned.

Download e-book for kindle: Actualités en droit fiscal (UB3 t. 46) (French Edition) by Jean-Louis Davain,Denis-Emmanuel Philippe,André

Le présent ouvrage passe en revue les développements majeurs qu’ont connus los angeles fiscalité des impôts sur les revenus et le droit pénal economic au cours de los angeles période récente, en mettant l’accent sur les questions présentant le plus d’intérêt pour les praticiens non spécialisés dans ces matières. Jean-Louis Davain et Denis-Emmanuel Philippe exposent les principaux développements en matière d’imposition des personnes physiques et d’imposition des sociétés, sélectionnés à los angeles lumière de l’actualité l. a. plus récente.

Download e-book for kindle: Le financement des politiques publiques (Finances publiques by Marc Leroy,Gilbert Orsoni

Ce manuel suggest pour l. a. première fois une approche comparative du financement des politiques publiques. Après une présentation générale des tools fiscaux et budgétaires, il reveal pour chaque politique sectorielle en France et pour chacun des 12 autres will pay retenus : les volumes et les forms de ressources et de dépenses, l’évolution des enjeux et des priorités, les grandes réformes, le cadre juridique lié à los angeles répartition des compétences, l’impact du contexte et de los angeles crise internationale, les procédures et les outils de gestion, l’évaluation des résultats, les views.

Dietmar Kern's Rentensteuer. Mit Einzelfallprüfung und Aufteilungsbescheid PDF

Fachbuch aus dem Jahr 2016 im Fachbereich Jura - Steuerrecht, , Sprache: Deutsch, summary: Um den Ruheständlern ein gewisses „Existenzminimum“ zukommen zu lassen, wurden die Renten zum 1. Juli 2016 in Westdeutschland um 4,35 % und im Osten um 5,03 % erhöht. Dies entspricht einer monatlichen Erhöhung um fifty seven bzw.

Additional info for Non-discrimination and Trade in Services: The Role of Tax Treaties

Sample text

Download PDF sample

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


by Richard
4.4

Rated 4.05 of 5 – based on 38 votes

Published by admin