WTO and direct taxation

WTO and direct taxation by Lang, Michael Dr. Download PDF EPUB FB2

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 by: 2.

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. WTO and direct taxation. [Michael Lang; Judith Herdin-Winter; Ines Hofbauer] -- "This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States.

Additional Physical Format: Online version: Daly, Michael. WTO and direct taxation. Geneva: World Trade Organization, © (OCoLC) Material Type. This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and : Michael Daly, The WTO and Direct Taxation (Discussion Paper No 9), 9 (WTO, ), ; Stefen Fahlis, The Applicability of.

Download Citation | WTO rules on direct taxation | The widely-followed ruling by the WTO's Dispute Settlement Body against the United States concerning the latter's FSC/ETI scheme, which led to. The WTO and Direct Taxation. This paper provides an overview of the extent to which WTO rules apply to taxation, particularly direct taxation.

> Other Discussion Papers. It contains a summary of disputes concerning income tax measures that have arisen at the WTO since its establishment, with special attention to the protracted dispute between the EC and the US over the latter's FSC/ETI schemes.

Abstract. The widely-followed ruling by the WTO's Dispute Settlement Body against the United States concerning the latter's FSC/ETI scheme, which led to the largest retaliation award ever authorised in a dispute at the WTO, confirmed (if there were ever any doubt) that, generally speaking, direct taxes, like indirect taxes (including tariffs), are subject to the multilateral rules of the WTO.

•Tax measures that depart from the MFN treatment are permitted if they are the result of a bilateral tax treaties. •Insofar as Members have made NT (Article XVII) commitments (in schedules), these apply to tax measures; •Exception: measures to ensure "the equitable or effective imposition or collection of direct taxes in respect of.

Details on the legal status of the WTO obligations in 21 countries are discussed in M. Lang, J. Herdin & I. Hofbauer (eds), WTO and Direct Taxation(Linde Verlag ).

The issue of direct effect and the WTO rules is a complex one and beyond the purview of this thesis. The WTO and direct taxation It contains a summary of disputes concerning income tax measures that have arisen at the WTO since its establishment, with special attention to the protracted dispute between the EC and the US over the latter's FSC/ETI schemes.

Economic literature: papers, articles, software, chapters, books. "#"$5 5if xjefmz gpmmpxfe svmjoh cz uif t %jtqvuf 4fuumfnfou #pez bhbjotu uif 6ojufe 4ubuft dpodfsojoh uif mbuufs t '4$ &5* tdifnf xijdi mfe up uif mbshftu sfubmjbujpo bxbse fwfs bvuipsj[fe jo. The book examines the tenuous relationship between environmental protection, tax, and trade by examining whether direct tax incentives currently in place in six countries (Ireland, the UK, the Netherlands, Belgium, Canada, and New Zealand) are in line with EU and WTO obligations.

This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect).

S-2 Tax Planning and Ethics in Taxation Part 2: S-2 Tax Planning and Ethics in Taxation Part 3: Module 3 – To be read along with Supplementary Study Paper Initial Pages: Chapter 15 Double Taxation Relief Chapter 15 Double Taxation Relief: Double Taxation Relief: Chapter 16 Transfer Pricing and Other Provisions to Check Avoidance of Tax.

If the tax at issue does not clearly fall within the definition of "direct tax" or "indirect tax" under footn then a WTO panel could apply the principles set out in the Working Party Report, examining whether the US tax (i) is "borne by" or directly levied on a product; and (ii) ensures "trade neutrality" between imported and.

This book provides a collection of articles by experts from Commonwealth countries on international tax competition, considering the concerns of affected nations. Issues such as globalisation and fiscal sovereignty, WTO issues, and economic development perspectives are considered with particular reference to the concerns of small and developing.

Leading trade esperts examine the world trading system today, from the multilateralism of the WTO to explosive bilateralism and the mega-regionals TPP and TTIP. When the General Agreement on Tariffs and Trade (GATT) metamorphosed into the World Trade Organization (WTO) init seemed that the third pillar of the international economic superstructure was finally in place.

The book also offers reform ideas and possibilities, providing treaty negotiators and other government officials with a set of theoretical insights and doctrinal models that can guide actors in building a justifiable and sustainable level of commonality between the two legal systems.

investment law. It is magisterial in its scope, covering. GENEVA/BRUSSELS- Eight candidates from Mexico to Moldova are bidding to become the next director-general of the World Trade Organization to replace Roberto Azevedo, who steps down at the end of August.

CHALLENGES The next chief would broker international trade talks in the face of widening U.S.-China conflict, protectionism increased by the COVID pandemic and pressure to .This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies.

It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect.WTO panel would deem a tax having characteristics of both an income tax and a consumption tax, such as a destination-based cash flow tax, a “direct” or “indirect” tax under WTO rules.

Furthermore, other provisions of the WTO agreements may have implications for whether a tax is adjustable at the border.