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Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from ...
Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.
Climate change presents an unprecedented global challenge, and impacts upon a wide range of human economic activity. The issue of how to address climate change in developing countries has provoked international political controversy and the urgent need for effective international responses has become increasingly apparent. The Role of Climate Change in Global Economic Governance addresses the growing number of legal and economic issues that arise with respect to climate change, combining analysis from economic, financial, and legal perspectives. The book assesses how the World Trade Organization, international investment law, and the international intellectual property rights regime approach the economic issues raised by climate change. The authors analyse how climate change regulation interacts with international economic law, and consider how financial instruments and insurance can mitigate the risks posed by climate change and facilitate adaptation. It breaks new ground in considering the financial sector's response to climate change, looking at how market mechanisms and risk insurance can reduce its economic cost.
This comprehensive Companion provides an extensive guide to understanding the World Trade Organization (WTO) and its impact on the global economy. Addressing the challenges facing the WTO amidst a rapidly evolving landscape, the book delves into the diverse trade policies of countries and regions, providing rare insights into their impact on the global trade governance frameworks.
Small states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful countries including France, Britain, Japan, and the United States, however, wished to stanch the offshore flow of domestic taxable capital. Since 1998 the Organisation for Economic Co-operation and Development (OECD) has attempted to impose common tax regulations on more than three dozen small states. In a fascinating book based on fieldwork and interviews in twenty-two countries in the Caribbean, North America, Europe, and islands in the Pacific and ...
First Published in 2004. Routledge is an imprint of Taylor & Francis, an informa company.
2011 Updated Reprint. Updated Annually. AFRICA BUSINESS AND TRADE ASSOCIATIONS DIRECTORY
Drawing together a number of thought-provoking papers, Bilateralism and Development: Emerging Trade Patterns sets the framework for informed analysis of the spate of bilateral agreements that are currently being concluded in the context of stalled multilateral talks. It allows the reader to get a valuable perspective on the evolving trends of bilateral agreements - pre and post-establishment of the World Trade Organisation. Beginning with the premise that bilateralism is not a new phenomenon in the trade sphere, the analyses demonstrate that concurrent agreements outside the direct scope of the WTO can have both positive effects in terms of protecting developed domestic industries and distortive effects on the multilateral trading system, particularly with regards to developing countries' trade opportunities. Bilateralism and Development: Emerging Trade Patterns addresses the fundamental issue of compatibility of such agreements with the WTO, draws parallels and contrasts these new concords which are now taking precedence over the traditional commodity specific agreements between trading partners.