The Interface of International Trade Law and Taxation

The Interface of International Trade Law and Taxation

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This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.Whilst the GATS has a restricted application to direct taxes, an incompatibility problem may arise in the context of the double ... to a€œlack ... international consistency and coherencea€, 752 has developed International VAT/ GST Guidelines.753 In addition to the Guidelines, the ... The OECD MTC does not exclude indirect taxes from its scope: article 24 (non-discrimination), article 26 ( exchange of information)anbsp;...

Title:The Interface of International Trade Law and Taxation
Author:Jennifer E. Farrell
Publisher:IBFD - 2013


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