Non-discrimination and trade in services the role of tax treaties /

Non-discrimination and trade in services [electronic resource] : the role of tax treaties / Catherine A. Brown.

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 tr...

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Bibliographic Details
Online Access: Full Text (via Springer)
Main Author: Brown, Catherine A. (Author)
Format: Electronic eBook
Language:English
Published: Singapore : Springer, [2017]
Subjects:
Taxation > Law and legislation.
Double taxation.
Treaties.
Table of Contents:
  • Part I: Introduction
  • Chapter 1: Tax Discrimination and Global Trade in Services
  • Part II: Non-Discrimination Obligations in Tax and Trade Agreements
  • Chapter 2: Setting the Stage: Non-Discrimination Obligations in Trade and Tax Agreements
  • Chapter 3: Non-Discrimination Obligations in Free Trade Agreements and Bilateral Tax Treaties in Regional Trade Blocks
  • Chapter 4: Non-Discrimination Obligations in Bilateral Free Trade Agreements and the Role of Tax Treaties
  • Chapter 5: The WTO, NAFTA and the TFEU: Regional Perspectives by WTO Members on Non-Discrimination Obligations
  • Part III: Are the Current Non-Discrimination Obligations in Tax and Trade Agreements Adequate?
  • Chapter 6: Overview
  • Chapter 7: Tax Treaties: The Potential for Discriminatory Tax Treatment Based on Structural Elements in OECD and UN-Based Tax Treaties
  • Chapter 8: Tax Treatment where Services Income is Subject to Withholding Tax
  • Chapter 9: Are the Current Non-Discrimination Obligations in Trade and Tax Agreements Sufficient: the FATCA Example
  • Part IV: Reconciling Non-Discrimination Obligations in Tax and Trade Agreements
  • Chapter 10: Overview
  • Chapter 11: Are There Compelling Reasons to Include in Tax Treaties Protection for Non-Resident Service Providers against Discriminatory Tax Measures?
  • Chapter 12: Refining the Non-Discrimination Obligation, its Violation and the Process of Resolution
  • Chapter 13: Conclusions.

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