Overview
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 cross-border trade in services
Serves both as a guide to non-resident service providers, and as a detailed reference to treaty negotiators and policy makers
Includes supplementary material: sn.pub/extras
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Table of contents (8 chapters)
Keywords
- trade in services
- tax non-discrimination
- tax treaty
- international tax law
- most favoured nation treatment
- discriminatory tax treatment
- multilateral free trade agreement
- regional free trade agreement
- bilateral free trade agreement
- North American Free Trade Agreement (NAFTA)
- World Trade Organization (WTO)
- ASEAN, Australia and New Zealand Free Trade Area (AANZFTA)
- General Agreement on Trade in Services (GATS)
- cross-border trade
- income tax
- model tax treaty
- non-resident taxation
- double taxation
- tax credit
- withholding tax
About this book
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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 between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services.
Authors and Affiliations
About the author
Bibliographic Information
Book Title: Non-discrimination and Trade in Services
Book Subtitle: The Role of Tax Treaties
Authors: Catherine A. Brown
DOI: https://doi.org/10.1007/978-981-10-4406-9
Publisher: Springer Singapore
eBook Packages: Law and Criminology, Law and Criminology (R0)
Copyright Information: Springer Nature Singapore Pte Ltd. 2017
Hardcover ISBN: 978-981-10-4405-2Published: 12 May 2017
Softcover ISBN: 978-981-13-5128-0Published: 12 December 2018
eBook ISBN: 978-981-10-4406-9Published: 02 May 2017
Edition Number: 1
Number of Pages: XX, 273
Topics: International Economic Law, Trade Law, Business Taxation/Tax Law, Financial Law/Fiscal Law