Titlebook: Coherence and Divergence in Services Trade Law; Rhea Tamara Hoffmann,Markus Krajewski Book 2020 Springer Nature Switzerland AG 2020 Trade

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Embracing Global Tax Reform in the General Agreement on Trade in Services?,d the Group of 20 (G20) to tackle base erosion and profit shifting (BEPS) on the one hand, and international rules on trade in services, mostly—the General Agreement on Trade in Services (GATS) under the World Trade Organization (WTO) on the other hand. The GATS entered into force in 1995 to expand

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馆长

心胸狭窄

Conjugacy classes in the Weyl group,e and digital trade. After identifying trends in the design and wording of these provisions in the EU- and US-led FTAs the chapter concludes that both trading partners tend to prefer their own template for regional FTAs.

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Computation of singular j-invariants, Trade Organization. Thereby the chapter tests the hypothesis that the PTA developments have been too path-dependent and have not adequately reflected the technological and policy developments that have occurred after the end of the Uruguay Round.

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Seminar on Complex Multiplicationors could hardly have envisaged the depth and breadth of the current BEPS reform package, as shown by a recent WTO dispute. This paper provides a systematic analysis of concurrent application of the GATS and the BEPS Package and recommends that WTO Members take actions to avoid potential conflict in applying both sets of rules.