Add to ORKGWhat is the relationship between the international tax regime, as embodied in bilateral international tax treaties, and multilateral free trade agreements like the General Agreement on Tariffs and Trade (GATr)?\u27 Are their fundamental goals consistent or inconsistent? If they are inconsistent, should the tax treaties or the GATT be changed to remedy the inconsistency? If they are consistent, should the scope of either be expanded to include the other
The goal of this paper is to seek new insight regarding international tax policy by recasting it in ...
The G7’s “global minimum tax” accord—followed by a new version of the OECD’s “Two Pillar Solution” a...
This Article considers some possible implications for the international tax regime based on three ma...
What is the relationship between the international tax regime, as embodied in bilateral internationa...
Professor Paul R. McDaniel has performed an extremely valuable service in clarifying the relationshi...
The thesis is that to give insufficient recognition to international trade agreements in developing...
PhDThis thesis explores the ill-defined and oft-underestimated relationship between the World Trade ...
A recent WTO case held the U.S.\u27 export tax subsidies illegal. Despite strong political resistanc...
International agreements and institutions cannot bind governments. They can facilitate cooperation, ...
Developing countries need fiscal revenue to build their infrastructure, achieve energy security and ...
Coordination among nations over the taxation of international transactions rests on a network of som...
This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxatio...
This Article examines the conflict between tax and trade law principles in the tax treatment of a no...
A presente tese analisará a interação entre as regras de tributação da renda e os acordos de comérci...
In this Article, Professor Ault begins with an examination of the evolution of treaty principles for...
The goal of this paper is to seek new insight regarding international tax policy by recasting it in ...
The G7’s “global minimum tax” accord—followed by a new version of the OECD’s “Two Pillar Solution” a...
This Article considers some possible implications for the international tax regime based on three ma...
What is the relationship between the international tax regime, as embodied in bilateral internationa...
Professor Paul R. McDaniel has performed an extremely valuable service in clarifying the relationshi...
The thesis is that to give insufficient recognition to international trade agreements in developing...
PhDThis thesis explores the ill-defined and oft-underestimated relationship between the World Trade ...
A recent WTO case held the U.S.\u27 export tax subsidies illegal. Despite strong political resistanc...
International agreements and institutions cannot bind governments. They can facilitate cooperation, ...
Developing countries need fiscal revenue to build their infrastructure, achieve energy security and ...
Coordination among nations over the taxation of international transactions rests on a network of som...
This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxatio...
This Article examines the conflict between tax and trade law principles in the tax treatment of a no...
A presente tese analisará a interação entre as regras de tributação da renda e os acordos de comérci...
In this Article, Professor Ault begins with an examination of the evolution of treaty principles for...
The goal of this paper is to seek new insight regarding international tax policy by recasting it in ...
The G7’s “global minimum tax” accord—followed by a new version of the OECD’s “Two Pillar Solution” a...
This Article considers some possible implications for the international tax regime based on three ma...