| 书目名称 | Non-discrimination and Trade in Services | | 副标题 | The Role of Tax Trea | | 编辑 | Catherine A. Brown | | 视频video | | | 概述 | Provides a global perspective on the issue of non-discrimination and the taxation of trade in services.Offers a close examination of the potentially negative impact of domestic tax provisions on the c | | 图书封面 |  | | 描述 | This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements.. .The boo.k examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction betwe | | 出版日期 | Book 2017 | | 关键词 | trade in services; tax non-discrimination; tax treaty; international tax law; most favoured nation treat | | 版次 | 1 | | doi | https://doi.org/10.1007/978-981-10-4406-9 | | isbn_softcover | 978-981-13-5128-0 | | isbn_ebook | 978-981-10-4406-9 | | copyright | Springer Nature Singapore Pte Ltd. 2017 |
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发表于 2025-3-21 16:39:23
