Is the WTO a World Tax Organization?

Download Is the WTO a World Tax Organization? PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1475549873
Total Pages : 54 pages
Book Rating : 4.4/5 (755 download)

DOWNLOAD NOW!


Book Synopsis Is the WTO a World Tax Organization? by : Michael Daly

Download or read book Is the WTO a World Tax Organization? written by Michael Daly and published by International Monetary Fund. This book was released on 2016-03-29 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.

The Interface of International Trade Law and Taxation

Download The Interface of International Trade Law and Taxation PDF Online Free

Author :
Publisher : IBFD
ISBN 13 : 9087221827
Total Pages : 339 pages
Book Rating : 4.0/5 (872 download)

DOWNLOAD NOW!


Book Synopsis The Interface of International Trade Law and Taxation by : Jennifer E. Farrell

Download or read book The Interface of International Trade Law and Taxation written by Jennifer E. Farrell and published by IBFD. This book was released on 2013 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The WTO and Direct Taxation

Download The WTO and Direct Taxation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (318 download)

DOWNLOAD NOW!


Book Synopsis The WTO and Direct Taxation by : Michael Daly

Download or read book The WTO and Direct Taxation written by Michael Daly and published by . This book was released on 2005 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

WTO and Direct Taxation

Download WTO and Direct Taxation PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041123717
Total Pages : 776 pages
Book Rating : 4.0/5 (411 download)

DOWNLOAD NOW!


Book Synopsis WTO and Direct Taxation by : Michael Lang

Download or read book WTO and Direct Taxation written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: WTO Law and Direct Taxation are linked in numerous ways. 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 most-favoured-nation obligations. This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States. Special emphasis is placed on the conformity of national taxes on profits with WTO Law as well as on specifics of interpretation in several Member States. 21 National Reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic and were compiled and published in this volume. Additionally, a General Report prepared by Servatius van Thiel summarises the results of the National Reports. Moreover, experts in this field joining the Conference among them Reuven Avi-Yonah, Michael Lennard and Raymond Luja have volunteered contributions dealing with specific problems of WTO and Direct Taxation.

Dealing with the Fragmented International Legal Environment

Download Dealing with the Fragmented International Legal Environment PDF Online Free

Author :
Publisher : Springer Science & Business Media
ISBN 13 : 3642046789
Total Pages : 253 pages
Book Rating : 4.6/5 (42 download)

DOWNLOAD NOW!


Book Synopsis Dealing with the Fragmented International Legal Environment by : Turki Althunayan

Download or read book Dealing with the Fragmented International Legal Environment written by Turki Althunayan and published by Springer Science & Business Media. This book was released on 2009-12-02 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are sometimes so fundamental to domestic systems that they are almost impossible to change, as when the tax system is part of a nation's majority religion or is linked to another value deeply rooted in local communities, such as housing or farming. There is a danger in the WTO, a Geneva-based entity, making decisions for people living in distant locations with regard to tax issues related to their local needs and wants. The Saudi Arabian tax system exemplifies the tension between religion, tax and trade, because tax has a role in the country's religion and is an essential part of its laws. Therefore, there is a need for maintaining a delicate balance between local needs and international commitments with respect to taxation. This book aims to show directions in which legal order can be preserved as much as possible from within each country, and yet not imposed upon them, and which will help build a peaceful bridge between local and international factors that are important to shaping the global order.

Is the WTO a World Tax Organization?

Download Is the WTO a World Tax Organization? PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1498329799
Total Pages : 54 pages
Book Rating : 4.4/5 (983 download)

DOWNLOAD NOW!


Book Synopsis Is the WTO a World Tax Organization? by : Michael Daly

Download or read book Is the WTO a World Tax Organization? written by Michael Daly and published by International Monetary Fund. This book was released on 2016-03-29 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.

Most-favoured-nation Treatment

Download Most-favoured-nation Treatment PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 164 pages
Book Rating : 4.:/5 (1 download)

DOWNLOAD NOW!


Book Synopsis Most-favoured-nation Treatment by : United Nations Conference on Trade and Development

Download or read book Most-favoured-nation Treatment written by United Nations Conference on Trade and Development and published by . This book was released on 2010 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: The publication contains an explanation of Most Favored Nation (MFN) treatment and some of the key issues that arise in its negotiation, particularly the scope and application of MFN treatment to the liberalization and protection of foreign investors in recent treaty practice. The paper provides policy options as regards the traditional application of MFN treatment and identifies reactions by States to the unexpected broad use of MFN treatment, and provides several drafting options, such as specifying or narrowing down the scope of application of MFN treatment to certain types of activities, clarifying the nature of "treatment" under the IIA, clarifying the comparison that an arbitral tribunal needs to undertake as well as a qualification of the comparison "in like circumstances" or excluding its use in investor-State cases.

The World Trade Organization

Download The World Trade Organization PDF Online Free

Author :
Publisher : Oxford University Press
ISBN 13 : 0199571856
Total Pages : 942 pages
Book Rating : 4.1/5 (995 download)

DOWNLOAD NOW!


Book Synopsis The World Trade Organization by : Mitsuo Matsushita

Download or read book The World Trade Organization written by Mitsuo Matsushita and published by Oxford University Press. This book was released on 2015 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a comprehensive overview of the law and practice of the World Trade Organization. It begins with the institutional law of the WTO, moving eventually to the consequences of globalization. New chapters on Trade in Agriculture and on Government Procurement and Trade.

The World Trade Organization

Download The World Trade Organization PDF Online Free

Author :
Publisher : Simon and Schuster
ISBN 13 : 1780745796
Total Pages : 224 pages
Book Rating : 4.7/5 (87 download)

DOWNLOAD NOW!


Book Synopsis The World Trade Organization by : David Collins

Download or read book The World Trade Organization written by David Collins and published by Simon and Schuster. This book was released on 2015-09-03 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the most important yet least understood organizations in the world, the WTO is a lynchpin of globalization, allowing us to enjoy products and services from around the globe. However, it also lays bare the frailty of many industries, leading some to claim that it stokes unemployment and harms the developing world. In this engaging introduction, David Collins examines the goals of the WTO and the difficulties experienced by member countries struggling to adapt to the pressures of globalization. Refuting the argument that the WTO should expand its mandate to cover wider social issues, Collins demonstrates how this would confuse the organization’s primary objective – to liberalize international trade. With case studies straight from the headlines and clear explanations of complex issues like regional trade agreements and currency manipulation, this lucid exposition is an essential insight into what the WTO does and how it fits into the world we know.

A World Trade Organization for the 21st Century

Download A World Trade Organization for the 21st Century PDF Online Free

Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1783479280
Total Pages : 456 pages
Book Rating : 4.7/5 (834 download)

DOWNLOAD NOW!


Book Synopsis A World Trade Organization for the 21st Century by : Richard Baldwin

Download or read book A World Trade Organization for the 21st Century written by Richard Baldwin and published by Edward Elgar Publishing. This book was released on 2014-11-28 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: ø Policy makers will benefit from the expert knowledge and policy lessons presented in this book, and development economists and researchers will profit from its critical examination of the world trading system. Undergraduate and postgraduate studen

The World Trade Organization

Download The World Trade Organization PDF Online Free

Author :
Publisher : Springer Science & Business Media
ISBN 13 : 0387226885
Total Pages : 3117 pages
Book Rating : 4.3/5 (872 download)

DOWNLOAD NOW!


Book Synopsis The World Trade Organization by : International Trade Law Center

Download or read book The World Trade Organization written by International Trade Law Center and published by Springer Science & Business Media. This book was released on 2007-12-31 with total page 3117 pages. Available in PDF, EPUB and Kindle. Book excerpt: The editors have succeeded in bringing together an excellent mix of leading scholars and practitioners. No book on the WTO has had this wide a scope before or covered the legal framework, economic and political issues, current and would-be countries and a outlook to the future like these three volumes do. 3000 pages, 80 chapters in 3 volumes cover a very interdiscplinary field that touches upon law, economics and politics.

The Law and Policy of the World Trade Organization

Download The Law and Policy of the World Trade Organization PDF Online Free

Author :
Publisher : Cambridge University Press
ISBN 13 : 9781139445559
Total Pages : 784 pages
Book Rating : 4.4/5 (455 download)

DOWNLOAD NOW!


Book Synopsis The Law and Policy of the World Trade Organization by : Peter Van den Bossche

Download or read book The Law and Policy of the World Trade Organization written by Peter Van den Bossche and published by Cambridge University Press. This book was released on 2005-06-10 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is primarily a textbook for graduate and upper-level undergraduate students of law. However, practising lawyers and policy-makers who are looking for an introduction to WTO law will also find it invaluable. The book covers both the institutional and substantive law of the WTO. While the treatment of the law is often quite detailed, the main aim of this textbook is to make clear the basic principles and underlying logic of WTO law and the world trading system. Each section contains questions and assignments, to allow students to assess their understanding and develop useful practical skills. At the end of each chapter there is a helpful summary, as well as an exercise on specific, true-to-life international trade problems.

The World Trade Organization: A Very Short Introduction

Download The World Trade Organization: A Very Short Introduction PDF Online Free

Author :
Publisher : Oxford University Press
ISBN 13 : 0192806084
Total Pages : 176 pages
Book Rating : 4.1/5 (928 download)

DOWNLOAD NOW!


Book Synopsis The World Trade Organization: A Very Short Introduction by : Amrita Narlikar

Download or read book The World Trade Organization: A Very Short Introduction written by Amrita Narlikar and published by Oxford University Press. This book was released on 2005-09-08 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book provides a timely exploration of what the WTO is, what it does, and the complicated politics involved in its negotiations and rulings. Confronting the controversy surrounding the WTO head-on, the author highlights issues of power, marginalization, and development, and raises the important question of whether it actually deserves the reputation it has come to acquire."--BOOK JACKET.

The Oxford Handbook on The World Trade Organization

Download The Oxford Handbook on The World Trade Organization PDF Online Free

Author :
Publisher : Oxford University Press
ISBN 13 : 0199586101
Total Pages : 878 pages
Book Rating : 4.1/5 (995 download)

DOWNLOAD NOW!


Book Synopsis The Oxford Handbook on The World Trade Organization by : Amrita Narlikar

Download or read book The Oxford Handbook on The World Trade Organization written by Amrita Narlikar and published by Oxford University Press. This book was released on 2012-05-31 with total page 878 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook provides a holistic understanding of what the World Trade Organization does, how it goes about fulfilling its tasks, its achievements and problems, and how it might contend with some critical challenges.

The WTO Agreements

Download The WTO Agreements PDF Online Free

Author :
Publisher : Cambridge University Press
ISBN 13 : 1108423825
Total Pages : 543 pages
Book Rating : 4.1/5 (84 download)

DOWNLOAD NOW!


Book Synopsis The WTO Agreements by : World Trade Organization

Download or read book The WTO Agreements written by World Trade Organization and published by Cambridge University Press. This book was released on 2017-11-16 with total page 543 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains the complete and official texts of the WTO Agreements, collated in one volume.

Understanding the WTO

Download Understanding the WTO PDF Online Free

Author :
Publisher : World Trade Organization
ISBN 13 : 9287034958
Total Pages : 116 pages
Book Rating : 4.2/5 (87 download)

DOWNLOAD NOW!


Book Synopsis Understanding the WTO by :

Download or read book Understanding the WTO written by and published by World Trade Organization. This book was released on 2008 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Global Tax Fairness

Download Global Tax Fairness PDF Online Free

Author :
Publisher : Oxford University Press
ISBN 13 : 019103861X
Total Pages : 384 pages
Book Rating : 4.1/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Global Tax Fairness by : Thomas Pogge

Download or read book Global Tax Fairness written by Thomas Pogge and published by Oxford University Press. This book was released on 2016-02-04 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.