The interface of international trade law and taxation: defining the role of the WTO
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD
2013
|
| Schriftenreihe: | IBFD doctoral series
26 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 318 S. |
| ISBN: | 9789087221829 9789087221836 |
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Datensatz im Suchindex
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| adam_text | TABLE OF CONTENTS
ABSTRACT
ACKNOWLEDGEMENTS
LIST OF FIGURES AND TABLES
NOTE
XI
XLLL
XV
XVN
ABBREVIATIONS
CHAPTER 1: INTRODUCTION
1.1.
1.2.
RESEARCH OBJECTIVES
THESIS OUTLINE AND METHODOLOGY
CHAPTER 2: THE TAX-TRADE INTERFACE
2.1. STRUCTURAL AND THEORETICAL DIFFERENCES
2.2. THE WORK OF THE LEAGUE OF NATIONS 1920-1946
2.3. THE WORK OF THE UNITED NATIONS 1946-1956:
THE INTERNATIONAL TRADE ORGANIZATION AND THE
FISCAL COMMISSION
2.3.1. THE ITO S TAX PROVISIONS
2.3.2. CONCLUDING REMARKS ON THE ITO
2.4. THE GATT 1947 AND THE OEEC
2.4.1. INHERENT AMBIGUITIES
2.4.2. THE GATT 1947 AND THE AVOIDANCE OF DOUBLE
TAXATION
2.4.3. INSTITUTIONAL DIVERGENCE
2.5. CONCLUSION
CHAPTER 3: THE WTO AND TAXATION: PRELIMINARY
OBSERVATIONS
XIX
1
4
5
7
11
15
16
22
23
23
24
25
27
29
3.1. THE LEGAL AMBIT OF THE WTO RULES 29
3.1.1. THE ABSENCE OF DIRECT EFFECT 30
3.1.1.1. THE EUROPEAN UNION 30
3.1.1.2. THE UNITED STATES AND THE NORTH ATLANTIC FREE
TRADE AGREEMENT 32
TABLE OF CONTENTS
3.1.2. ACCESS TO THE WTO DISPUTE SETTLEMENT PROCESS 34
3.1.3. NOTIFICATION AND SURVEILLANCE PROCEDURES 35
3.2. A SURVEY OF THE WTO TAX CASES 36
3.3. CONCLUSION 39
CHAPTER 4: THE WTO TAX RULES: GOODS 41
4.1.
4.1.1.
4.1.2.
4.2.
4.2.1.
4.2.2.
4.2.3.
4.2.4.
4.3.
4.3.1.
4.3.2.
4.3.2.1.
4.3.2.2.
4.3.2.3.
4.4.
4.5.
4.5.1.
4.5.2.
4.6.
4.6.1.
4.6.2.
4.6.3.
4.6.3.1.
4.6.4.
4.7.
4.8.
4.9.
THE CONCEPT OF TAX IN THE GATT
THE GATT 1994: DEFINITIONAL ABSENCE
THE PROBLEMATIC NATURE OF THE DIRECT-INDIRECT TAX
DISTINCTION
MOST-FAVOURED NATION (ARTICLE I)
THE CONCEPT OF LIKENESS
TRADITIONAL TRADE TAXES
INDIRECT TAXATION
DIRECT TAXATION
NATIONAL TREATMENT (ARTICLE III)
INDIRECT TAXATION
DIRECT TAXATION
A NARROW INTERPRETATION
A BROADER INTERPRETATION
GATTAVTO CASE LAW ON DIRECT TAXES
FEES AND FORMALITIES (ARTICLE VIII)
AN EXCLUSIONARY OR INCLUSIONARY APPROACH TO DIRECT
TAX MEASURES?
AN EXCLUSIONARY APPROACH
AN INCLUSIONARY APPROACH
THE GATT AND TAX TREATIES
THE REJECTION OF MFN
COMPETING CONCEPTS OF NEUTRALITY
NON-DISCRIMINATION (ARTICLE 24) AND NATIONAL
TREATMENT
THE OECD AND NON-DISCRIMINATION
THE CASE FOR A TAX TREATY CARVE-OUT
CUSTOMS VALUATION RULES AND TRANSFER PRICING
EXPORT TAXES
CONCLUSION
42
43
46
51
52
53
54
54
57
60
62
62
65
69
75
77
78
79
80
81
86
88
91
94
96
98
102
CHAPTER 5: THE WTO TAX RULES: SUBSIDIES I 105
5.1. THE SCM AGREEMENT 105
5.1.1. THE DEFINITION OF A SUBSIDY 106
VI
TABLE OF CONTENTS
5.1.2. PROHIBITED SUBSIDIES 108
5.1.2.1. ARTICLE 3.1(A) EXPORT CONTINGENT SUBSIDIES 109
5.1.2.2. ARTICLE 3.1(B) IMPORT SUBSTITUTION SUBSIDIES 112
5.1.3. ACTIONABLE SUBSIDIES 113
5.1.4. NON-ACTIONABLE SUBSIDIES 115
5.1.5. THE ABSENCE OF EXCEPTIONS 116
5.1.6. NOTIFICATION AND TRANSPARENCY 117
5.2. OVERVIEW OF THE SUBSIDY RULES 118
CHAPTER 6: THE WTO TAX RULES: SUBSIDIES II 121
6.1. THE US - DISC AND US - FSC LITIGATION 121
6.2. THE 1976 US-DISC DISPUTE 121
6.2.1. THE US - DISC BACKGROUND 122
6.2.2. THE US - DISC COMPLAINT 123
6.2.3. THE EUROPEAN COMPLAINTS 124
6.2.4. FAILINGS OF THE US - DISC AND EUROPEAN RULINGS 125
6.2.4.1. JUDICIAL FAILINGS 125
6.2.4.2. PROCEDURAL FAILINGS 128
6.2.4.3. COMPLIANCE FAILINGS AND THE 1981 UNDERSTANDING 129
6.2.5. CONCLUDING REMARKS ON THE DISC DISPUTE 132
6.3. THE US - FSC DISPUTE: THE FSC, THE ETI AND THE
AJCA TAX BREAKS 132
6.3.1. THE FSC 134
6.3.1.1. US COMPLAINTS AGAINST EUROPEAN TAX PRACTICES 135
6.3.2. THE ETI 135
6.3.3. ARBITRATION RULING 136
6.3.4. THE AJCA 137
6.3.5. PROCEDURAL ISSUES 138
6.3.5.1. PANEL EXPERTISE 138
6.3.5.2. FOOTNOTE 59: APPROPRIATE TAX FORUM 139
6.3.5.3. AVAILABILITY OF EVIDENCE 141
6.3.6. INTERPRETATIVE ISSUES 143
6.3.6.1. DEFINING A SUBSIDY 143
6.3.6.2. THE LEGAL STATUS OF THE 1981 UNDERSTANDING 145
6.3.6.3. FOOTNOTE 59 AND FOREIGN-SOURCE INCOME 146
6.3.6.4. FOOTNOTE 59, DOUBLE TAXATION AND TAX TREATIES 147
6.3.6.5. FOOTNOTE 59 AND TRANSFER PRICING 149
6.3.7. BROADER ISSUES 150
6.3.7.1. TERRITORIAL VERSUS WORLDWIDE TAX SYSTEMS 150
6.3.7.2. BTAS 153
6.3.8. THE IC-DISC: THE LAST US EXPORT SUBSIDY? 155
VII
TABLE OF CONTENTS
6.4.
CONCLUSION
CHAPTER 7: THE WTO TAX RULES: SUBSIDIES III
7.1. CASE STUDY: THE COMPATIBILITY OF FTZS
7.1.1. FEATURES OF FTZS
7.1.2. CHALLENGES TO FTZS
7.1.3. THE OECD RESPONSE TO FTZS
7.2. THE COMPATIBILITY OF FTZS WITH THE WTO RULES
7.2.1. SPECIAL AND DIFFERENTIAL TREATMENT
7.2.2. WHEN IS AN FTZ SAFE FROM WTO ACTION?
7.2.3. A BRIEF NOTE ON THE GATT AND GATS
7.2.4. RECOMMENDATIONS FOR FTZS
7.3. CONCLUSION
CHAPTER 8: THE WTO TAX RULES: SERVICES
8.1. THE CONCEPT OF TAX IN THE GATS
8.2. THE DEFINITION OF SERVICES AND SERVICE PROVIDERS
8.3. MOST-FAVOURED NATION
8.3.1. MFN EXEMPTIONS
8.3.2. ARTICLE XIV(E) TAX TREATY EXCEPTION
8.4. NATIONAL TREATMENT
8.4.1. TAX LIMITATIONS TO NATIONAL TREATMENT
8.4.2. NATIONAL TREATMENT TAX EXCEPTIONS
8.4.2.1. ARTICLE XIV(D) DIRECT TAXES EXCEPTION
8.4.2.2. ARTICLE XXII:3 TAX TREATY EXCEPTION
8.5. ARTICLE XIV CHAPEAU
8.6. TAX VIOLATIONS UNDER THE GATS
8.6.1. INDIRECT TAXATION
8.6.2. DIRECT TAXATION
8.7. SERVICES AND SUBSIDIES
8.8. THE OECD S HARMFUL TAX COMPETITION PROJECT
8.9. DOUBLE TAXATION OF INDIRECT TAXES AND TAX TREATIES
8.10. CONCLUSION
CHAPTER 9: THE WTO AND INTERNATIONAL TAX LAW:
RESOLVING CONFLICTS
9.1. LEGAL CLASHES
9.1.1. CONFLICT CLAUSES IN THE WTO AGREEMENTS
9.1.2. CONFLICT CLAUSES IN TAX TREATIES
158
161
161
161
163
166
169
172
173
175
177
178
181
181
182
183
184
186
188
189
190
192
194
196
197
197
198
200
201
203
205
207
207
207
209
V1H
TABLE OF CONTENTS
9.1.2.1. OECD MODEL TAX CONVENTION 210
9.1.2.2. INDIVIDUAL MEMBER STATES TAX TREATIES 211
9.1.3. THE APPLICATION OF PUBLIC INTERNATIONAL LAW 213
9.1.3.1. THE APPLICATION OF THE LEX POSTERIOR RULE 215
9.1.3.2. THE APPLICATION OF THE LEX SPECIALIS RULE 217
9.1.3.3. THE CONCEPT OF SELF-CONTAINED REGIMES 219
9.2. CONCLUSION 222
CHAPTER 10: RECOMMENDATIONS 223
10.1.
10.2.
10.2.1.
10.2.2.
10.2.3.
10.3.
10.3.1.
10.3.2.
10.3.2.1.
10.3.2.2.
10.3.3.
10.3.4.
10.3.5.
10.3.6.
10.3.7.
10.4.
IPTER 11:
IEOFGAT
DEFINING THE WTO S ROLE
KEY FINDINGS: FAILINGS AND AMBIGUITIES
TEXTUAL FAILINGS
ADJUDICATIVE FAILINGS
INSTITUTIONAL FAILINGS
RECOMMENDATIONS FOR COORDINATION AND
CLARIFICATION
OPTION A: DO NOTHING
OPTION B: IMPROVE THE EXISTING WTO TAX
PROVISIONS
CHANGES TO THE LEGAL TEXTS
SUPPLEMENTARY GUIDANCE
OPTION C: A COMMITTEE ON TRADE AND TAX
OPTION D: INSTITUTIONAL DIALOGUE
OPTION E: A WTO AGREEMENT ON TAXATION
OPTION F: THE CREATION OF A GLOBAL TAX BODY
OPTION G: THE WTO AS AN INTERNATIONAL TAX
ORGANIZATION
THE PRAGMATIC APPROACH
RECAPITULATION
IVWTO CASES
223
225
226
227
227
227
228
229
229
230
231
231
233
236
239
243
245
249
BIBLIOGRAPHY 255
APPENDIX THE TAX CASES OF THE GATT 1947 AND THE
WORLD TRADE ORGANIZATION 289
IX
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| spelling | Farrell, Jennifer E. Verfasser aut The interface of international trade law and taxation defining the role of the WTO Jennifer E. Farrell Amsterdam IBFD 2013 XX, 318 S. txt rdacontent n rdamedia nc rdacarrier IBFD doctoral series 26 Zugl.: London, Univ., Diss., 2011 Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Internationales Handelsrecht (DE-588)4027429-9 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Internationales Steuerrecht (DE-588)4027451-2 s Internationales Handelsrecht (DE-588)4027429-9 s DE-604 IBFD doctoral series 26 (DE-604)BV014240006 26 SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026745390&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Farrell, Jennifer E. The interface of international trade law and taxation defining the role of the WTO IBFD doctoral series Internationales Steuerrecht (DE-588)4027451-2 gnd Internationales Handelsrecht (DE-588)4027429-9 gnd |
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| title | The interface of international trade law and taxation defining the role of the WTO |
| title_auth | The interface of international trade law and taxation defining the role of the WTO |
| title_exact_search | The interface of international trade law and taxation defining the role of the WTO |
| title_full | The interface of international trade law and taxation defining the role of the WTO Jennifer E. Farrell |
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| title_full_unstemmed | The interface of international trade law and taxation defining the role of the WTO Jennifer E. Farrell |
| title_short | The interface of international trade law and taxation |
| title_sort | the interface of international trade law and taxation defining the role of the wto |
| title_sub | defining the role of the WTO |
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| topic_facet | Internationales Steuerrecht Internationales Handelsrecht Hochschulschrift |
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