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Non-Discrimination in International Trade in Services

Non-Discrimination in International Trade in Services PDF Author: Nicolas F. Diebold
Publisher: Cambridge University Press
ISBN: 9780521191869
Category : Law
Languages : en
Pages : 432

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Book Description
The principle of non-discrimination is fundamental to the regulation of international trade in goods and services. In the context of trade in goods, the concept of 'like products' has become a key element of the legal analysis of whether a trade obstacle violates GATT non-discrimination obligations. The equivalent concept of 'like services and service suppliers' in GATS rules on non-discrimination has received little attention in WTO jurisprudence. In light of the remaining uncertainties, Nicolas Diebold analyses the legal problems of the GATS 'like services and services suppliers' concept using a contextual and comparative methodology. The 'likeness' element is not analysed in isolation, but in context with 'less favourable treatment' and regulatory purpose as additional elements of non-discrimination. The book also explores how far theories from non-discrimination rules in GATT, NAFTA, BITs and EC as well as market definition theories from competition law may be applied to 'likeness' in GATS.

Non-Discrimination in International Trade in Services

Non-Discrimination in International Trade in Services PDF Author: Nicolas F. Diebold
Publisher: Cambridge University Press
ISBN: 9780521191869
Category : Law
Languages : en
Pages : 432

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Book Description
The principle of non-discrimination is fundamental to the regulation of international trade in goods and services. In the context of trade in goods, the concept of 'like products' has become a key element of the legal analysis of whether a trade obstacle violates GATT non-discrimination obligations. The equivalent concept of 'like services and service suppliers' in GATS rules on non-discrimination has received little attention in WTO jurisprudence. In light of the remaining uncertainties, Nicolas Diebold analyses the legal problems of the GATS 'like services and services suppliers' concept using a contextual and comparative methodology. The 'likeness' element is not analysed in isolation, but in context with 'less favourable treatment' and regulatory purpose as additional elements of non-discrimination. The book also explores how far theories from non-discrimination rules in GATT, NAFTA, BITs and EC as well as market definition theories from competition law may be applied to 'likeness' in GATS.

Non-Discrimination in International Trade in Services

Non-Discrimination in International Trade in Services PDF Author: Nicolas F. Diebold
Publisher: Cambridge University Press
ISBN: 1139492128
Category : Law
Languages : en
Pages :

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Book Description
The principle of non-discrimination is fundamental to the regulation of international trade in goods and services. In the context of trade in goods, the concept of 'like products' has become a key element of the legal analysis of whether a trade obstacle violates GATT non-discrimination obligations. The equivalent concept of 'like services and service suppliers' in GATS rules on non-discrimination has received little attention in WTO jurisprudence. In light of the remaining uncertainties, Nicolas Diebold analyses the legal problems of the GATS 'like services and services suppliers' concept using a contextual and comparative methodology. The 'likeness' element is not analysed in isolation, but in context with 'less favourable treatment' and regulatory purpose as additional elements of non-discrimination. The book also explores how far theories from non-discrimination rules in GATT, NAFTA, BITs and EC as well as market definition theories from competition law may be applied to 'likeness' in GATS.

Non-discrimination and Trade in Services

Non-discrimination and Trade in Services PDF Author: Catherine A. Brown
Publisher: Springer
ISBN: 9811044066
Category : Law
Languages : en
Pages : 273

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Book Description
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 book 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./div

Non-discrimination and Trade in Services

Non-discrimination and Trade in Services PDF Author: Catherine Brown
Publisher:
ISBN:
Category :
Languages : en
Pages : 592

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Book Description
The subject of this study is "Tax Discrimination and the Global Trade in Services: The Case of Non-Resident Service Providers". This study examines the current non-discrimination obligations in tax and trade agreements and the impact these non-discrimination obligations have on non-resident service providers. 2.General QuestionsThis study seeks answers to three questions:1.What non-discrimination obligations apply to a non-resident service provider under tax and trade agreements?2.Do the current non-discrimination obligations in tax and trade agreements adequately address the potential for the discriminatory use of tax measures in the cross border trade in services?3.Should the Organization for Economic Cooperation and Development (OECD) and the United Nations (UN) make changes to the non-discrimination obligations in the OECD and UN Model Tax Treaties to respond to the growing global trade in services? If so, what changes should they make?The conclusion reached is that current tax and trade agreements provide insufficient protection against discrimination. The study recommends modification of the Model Tax Treaties to provide non-resident service providers with a more appropriate level of protection against discriminatory tax measures.

International Trade in Services

International Trade in Services PDF Author: Arati Taggerse
Publisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 245

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Book Description


Preferential Services Liberation

Preferential Services Liberation PDF Author: Johanna Jacobsson
Publisher: Cambridge University Press
ISBN: 1108476163
Category : Business & Economics
Languages : en
Pages : 256

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Book Description
An in-depth analysis of the legal criteria that the WTO sets for preferential trade agreements in the area of services.

The WTO and other non-tax treaties

The WTO and other non-tax treaties PDF Author: Iris Schlatzer
Publisher: diplom.de
ISBN: 3832444750
Category : Business & Economics
Languages : en
Pages : 119

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Book Description
Inhaltsangabe:Abstract: The creation of the World Trade Organization (hereafter WTO ) in 1995 was a turning point in the history of international trade. For the first time, an international organization was given the acutely significant mission of enacting and supervising a code of conduct for international trade relations. If areas of misbehavior are identified, interventions can be initiated within the WTO s legal competence. A well-engineered dispute settlement mechanism provides the instrument for ensuring compliance with the standards imposed. Tax-related distortions of international trade result from both tariff and non-tariff barriers. Taxation has the potential of having obstructive effects on trade a phenomenon which the WTO is very well aware of. The principal objective of this thesis is to describe the WTO s impact on a country s latitude to design its fiscal measures in light of the effect on foreign trade. In this respect, the WTO s provisions that relate to taxation are of particular significance. First, after the relevant provisions have been identified, a test will be applied to show the resultant repercussions on taxation. The General Agreement on Tariffs and Trade 1994 (hereafter GATT ) and the subsequent General Agreement on Trade in Services (hereafter GATS ) representing two core agreements of the WTO will be scrutinized in separate chapters. However, to avoid going beyond the scope of this paper, the agreements will only be dealt with in a limited way. Thus, any references to subsidizing will be disregarded. Although the author is very aware of the practical importance of subsidies within the WTO framework, limits had to be drawn. Primarily, the thesis will give an introduction to the agreements legal status within the European Union and the single European Member States. Focus will be on the impact of the WTO in the respective legal orders. Moreover, the repercussions on individual parties will be addressed as well. Finally, the chapter closes with an analysis of the legal enforceability of the WTO code. The next two chapters will be dedicated to the GATT and the GATS and their effect on taxation. Great emphasis will be attached to the two major principles embraced therein most-favored-nation treatment (hereafter MFN treatment ) and national treatment. Chapter 5 will shed light on the relationship between the WTO and bilateral double taxation conventions (hereafter DTCs ). Focus will be on the possibility [...]

The Obligation of Non-discrimination Under the General Agreement on Trade in Services (GATS) and the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS)

The Obligation of Non-discrimination Under the General Agreement on Trade in Services (GATS) and the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) PDF Author: Simphiwe Sincere Bidie
Publisher:
ISBN:
Category : Food relief
Languages : en
Pages : 412

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National Regulation and Trade Liberalization in Services

National Regulation and Trade Liberalization in Services PDF Author: Markus Krajewski
Publisher: Kluwer Law International B.V.
ISBN: 9041121412
Category : Law
Languages : en
Pages : 245

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Book Description
Like tariffs and other border measures, national regulatory barriers impede international trade. Unlike tariffs, however, such barriers usually indicate an important domestic policy choice. This 'conflict of interest' has emerged as a crucial issue in international law, particularly with regard to services, such as telecommunications and health services. This study is the first to analyze the potential impact of incompatibilities between national regulatory regimes and the rules and obligations imposed by the General Agreement on Trade in Services (GATS). In the process of arriving at his challenging concluding theses, the author investigates such relevant concepts as the following: the political and ideological dynamics of GATS negotiations services trade liberalization in regional integration systems, particularly in EC law policies common to diverse national regulatory systems the notions of 'deregulation' and 'privatization' the human rights implications of international trade law the GATS obligations of market access, national treatment, and most-favoured-nation treatment the role of the WTO's dispute settlement organs GATS transparency obligations Professor Krajewski's study is of enormous significance to specialists in regulatory policies and instruments at all national and sectoral levels, especially in the context of ongoing GATS negotiations. As the author warns: Unless GATS negotiators and national regulators have a thorough understanding of the relationship between GATS obligations and regulatory policies and instruments, they cannot effectively use the flexible elements of GATS and could reach an agreement which they may later regret.

The World Trade Organization and Trade in Services

The World Trade Organization and Trade in Services PDF Author: Kern Alexander
Publisher: Martinus Nijhoff
ISBN:
Category : Business & Economics
Languages : en
Pages : 1006

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Book Description
Part One: World Trade in Services and the GATS 1. Introduction Kern Alexander and Mads Andenas 2. The GATS in the Doha Round: A European Perspective Rafael Leal-Arcas 3. Twins, Siblings or Friends: The Conceptual Case of Goods and Services, Where Do We Stand and Where Could We Be Headed to? Deepali Fernandes 4. Proportionality and Balancing in WTO Law: A Comparative Perspective Mads Andenas and Stefan Zleptnig 5. The Principle of Non-Discrimination and its Exceptions in GATS: Selected Legal Issues Federico Ortino Part Two: GATS and the Role of Regulation in Services Trade 6. GATS and Domestic Regulation: Balancing the Right to Regulate and Trade Liberalization Jan Wouters and Dominic Coppens 7. GATS Negotiations on Domestic Regulation: A Developing Country Perspective Mina Mashayekhi and Elisabeth Tuerk 8. A Review of the WTO Regime for Telecommunications Services Marco Bronckers and Pierre Larouche 9. The GATS and Internet-Based Services: Between Market Access and Domestic Regulation Stefan Zleptnig 10. Reconciling Liberalized Trade in Financial Services and Domestic Regulation Christine Kaufmann and Rolf H. Weber Part Three: GATS and WTO Dispute Settlement 11. Dispute Settlement Under the GATS: The Gambling and Telecoms Cases Brendan McGivern 12. GATS Article XVI and National Regulatory Sovereignty: What Lessons to Draw from US--Gambling? Lode van den Hende 13. Rethinking Retaliation in the WTO Dispute Settlement System: Leveling the Playing Field for Developing Countries in Asymmetic Disputes Klint W. Alexander 14. GATS's Non-Violation Complaint: its Elements and Scope Comparing to GATT 1996 Abd El-Rehim Mohamed Al-Kashif Part Four: The GATS and Financial Services 15. The GATS and Financial Services: Liberalisation and Regulation in Global Financial Markets Kern Alexander 16. The Prudential Carve-out Wei Wang 17. Alternative Approaches to Financial Services Liberalisation: The Role of Regional Trade Agreements John Cooke 18. How Far is Basel from Geneva? International Regulatory Convergence and the Elimination of Barriers to International Financial Integration Dr. Apostolos Gkoutzinis 19. The GATS and the Legal Framework of the Chinese Banking Sector Wei Wang 20. International Trade in Financial Services and the GATS Alastair Evans 21. Insurance Services and Recent Trade Negotiations David F. Snyder 22. Model Schedule of WTO Commitments for Investment Banking, Trading, and Asset Management: Explanatory Memorandum Part Five: GATS and Cultural Services 23. The GATS and Higher Education: Challenging the Nation State's Notion of the University Michael Moosberger 24. Cultural Diversity and International Trade--Taking Stock and Looking Ahead Rolf H. Weber 25. The UNESCO Convention for the Protection and Promotion of the Diversity of Cultural Expressions Toshiyuki Kono Appendices Appendix A - General Agreement on Trade in Services Appendix B - Model Schedule of WTO Commitments for Investment Banking, Trading, and Asset Management Appendix C - Insurance Model Schedule and Best Practices Index.