Non discrimination and trade in services the role of tax treaties
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Non discrimination and trade in services the role of tax treaties
Non discrimination and trade in services the role of tax treaties
Catherine A. BrownNondiscrimination and Trade in ServicesThe Role of Tax TreatiesSpringerCatherine A. BrownNon-discrimination and Trade in ServicesThe Non discrimination and trade in services the role of tax treatiese Role of Tax Treaties4^ SpringerCatherine A. Brown Faculty of Law University of Calgary Calgary, AB CanadaISBN 978-981-10-4405-2ISBN 978-981-10-4406-9 (eBook)LX)I 10.1 (X)7/978-981 -10-4406-9Library of Congress Control Number: 2017935956© Springer Nature Singapore Pte Ltd. 2017This work is subject Non discrimination and trade in services the role of tax treatiesto copyright. All rights arc reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translationNon discrimination and trade in services the role of tax treaties
, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way. and transmission or informatiCatherine A. BrownNondiscrimination and Trade in ServicesThe Role of Tax TreatiesSpringerCatherine A. BrownNon-discrimination and Trade in ServicesThe Non discrimination and trade in services the role of tax treaties general descriptive names, registered names, trademarks, service marks, etc. in this publication docs not imply, even in the absence of a specific statement, that such names arc exempt from the relevant protective laws and regulations and therefore free for general use.The publisher, the authors an Non discrimination and trade in services the role of tax treatiesd the editors are safe to assume that the advice and information in this book arc believed to be true and accurate at the date of publication. NeitherNon discrimination and trade in services the role of tax treaties
the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or Catherine A. BrownNondiscrimination and Trade in ServicesThe Role of Tax TreatiesSpringerCatherine A. BrownNon-discrimination and Trade in ServicesThe Non discrimination and trade in services the role of tax treaties.Printed on acid-free paperThis Springer imprint is published by Springer NatureThe registered company is springer Nature Singapore Pte Ltd.The registered company address is: 152 Beach Road. #21 -01 /04 Gateway East. Singapore 189721. SingaporeForewordrhe principle of non-discrimination in lax matte Non discrimination and trade in services the role of tax treatiesrs has been a focus of multinational enterprises, lax and trade law lawyers, government negotiators and academics since before the World Trade OrganizNon discrimination and trade in services the role of tax treaties
ation agreement was signed in 1992. The principle has been enshrined in fundamental trade agreements and in recent years has found its way into agreemCatherine A. BrownNondiscrimination and Trade in ServicesThe Role of Tax TreatiesSpringerCatherine A. BrownNon-discrimination and Trade in ServicesThe Non discrimination and trade in services the role of tax treaties treatment or most favored nation treatment to enterprises of the partner jurisdiction, transparency undertakings and a host of other State obligations to facilitate the cross-border trade in services. The notable omission from the trade agreements is a commitment to non-discriminatory income tax me Non discrimination and trade in services the role of tax treatiesasures.In one sense, the absence of any income tax non-discrimination rules in services trade issues seems odd. Trade experts focus on reducing or eliNon discrimination and trade in services the role of tax treaties
minating measures that can be viewed as barriers to trade and discriminatory taxation, particularly income taxation, can be a significant barrier to oCatherine A. BrownNondiscrimination and Trade in ServicesThe Role of Tax TreatiesSpringerCatherine A. BrownNon-discrimination and Trade in ServicesThe Non discrimination and trade in services the role of tax treatiesment were to shift, it is conceivable a solution to the problem could be found by adding income lax clauses to non-discrimination articles in trade treaties. If this view does not change, a solution would have to be found in the context of lax treaties.This path to full non-discrimination is not inc Non discrimination and trade in services the role of tax treatiesonceivable. Already many tax treaties have non-discrimination articles. But viewed from the perspective of non-discrimination rules in trade treaties,Non discrimination and trade in services the role of tax treaties
existing lax treaty articles are truly inadequate. Whether they can and should be modified to provide protection against discriminator)' income taxesCatherine A. BrownNondiscrimination and Trade in ServicesThe Role of Tax TreatiesSpringerCatherine A. BrownNon-discrimination and Trade in ServicesThe Non discrimination and trade in services the role of tax treatiesobligations currently apply to a non-resident service provider under lax and trade agreements, rhe second considers the extent to which current non-discrimination obligations in rax and trade agreements can or cannot adequately address the potential for the discriminatory use of lax measures in the Non discrimination and trade in services the role of tax treatiescross-border trade in services. Given the likelihood that final solutions are more likely to come via changes to lax treaties rather than trade agreemNon discrimination and trade in services the role of tax treaties
ents, the thirdVviForewordstage asks whether the OECD and the UN should make changes to the non-discrimination obligations in the OECD and UN Model TaCatherine A. BrownNondiscrimination and Trade in ServicesThe Role of Tax TreatiesSpringerCatherine A. BrownNon-discrimination and Trade in ServicesThe Non discrimination and trade in services the role of tax treatiess analysis of the interaction between non-discrimination principles and trade related treaties including multilateral treaties (the WTO treaty), regional treaties (NAFTA and AANZTA) and bilateral free trade agreements. It also analyzes the concept of non-discrimination in tax matters from the perspe Non discrimination and trade in services the role of tax treatiesctives of interaction between domestic law and bilateral tax treaties, regional trade agreements and. where relevant, the GATS international agreementNon discrimination and trade in services the role of tax treaties
s in North America. Australia, the EU and the UK.The proliferation of global trade and free trade arrangements has left income taxation as one of the Catherine A. BrownNondiscrimination and Trade in ServicesThe Role of Tax TreatiesSpringerCatherine A. BrownNon-discrimination and Trade in ServicesThe Non discrimination and trade in services the role of tax treatieso tax measures that apply to a non-resident service provider, income taxation may be an effective tool to undermine the spirit of trade obligations. As this book show's, tax barriers to trade may come in many forms including laws, regulations, informal policies and practices.The proposal for inclusi Non discrimination and trade in services the role of tax treatieson in tax treaties of a new and more effective non-discrimination obligation that extends to all aspects of income tax law' and practice and more closNon discrimination and trade in services the role of tax treaties
ely parallels the non-discrimination obligations in trade agreements provides a welcome blueprint for reform. Changes derived from the recommendationsCatherine A. BrownNondiscrimination and Trade in ServicesThe Role of Tax TreatiesSpringerCatherine A. BrownNon-discrimination and Trade in ServicesTheCatherine A. BrownNondiscrimination and Trade in ServicesThe Role of Tax TreatiesSpringerCatherine A. BrownNon-discrimination and Trade in ServicesTheGọi ngay
Chat zalo
Facebook