The WTO and other non-tax treaties: Aspects of Taxation

ISBN-13: 9783865501738 / Angielski / Miękka / 2007 / 168 str.

Iris Schlatzer

Opis

Taxation is one of the most protected areas of national sovereigntyand therefore has great potential of causing obstructive effects on internationaltrade activities. In this respect, the World Trade Organisationis the worlds single supervisor of global trade. And of course,the WTO is very well aware of the phenomenon of tax-related distortionsof international trade.This book will deal with the WTO provisions relating to taxationand the resulting consequences for a countrys latitude to design itsfiscal measures. The author will give an introduction to the WTOagreements legal status within the European Union and the singleEuropean Member States. Focus will be on the impact of the WTOregulations in the respective legal orders, which includes an analysisof their legal enforceability. Moreover, the repercussions on individualparties will be addressed as well. Primarily, the book will be dedicatedto the GATT and the GATS and their effect on taxation. Great emphasiswill be attached to the two major principles embraced therein -Most-Favored-Nation Treatment and National Treatment. In addition,light will be shed on the relationship between the WTO and bilateraldouble taxation conventions, on the eventuality of conflict and thepossible prevalence of one agreement over the other. Finally, non-taxtreaties other than the WTO will be addressed. The purpose is toshow to what extent these treaties include provisions on taxation or"carve-out" the issue. Substantially, the author focuses on Treaties ofFriendship, Commerce and Navigation, Bilateral Investment Treatiesand the Multilateral Agreement on Investment.