Non-discrimination and Trade in Services The Role of Tax Treaties
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 betwee
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Nondiscrimination and Trade in Services The Role of Tax Treaties
Non-discrimination and Trade in Services
Catherine A. Brown
Non-discrimination and Trade in Services The Role of Tax Treaties
123
Catherine A. Brown Faculty of Law University of Calgary Calgary, AB Canada
ISBN 978-981-10-4405-2 DOI 10.1007/978-981-10-4406-9
ISBN 978-981-10-4406-9
(eBook)
Library of Congress Control Number: 2017935956 © Springer Nature Singapore Pte Ltd. 2017 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Printed on acid-free paper This Springer imprint is published by Springer Nature The registered company is Springer Nature Singapore Pte Ltd. The registered company address is: 152 Beach Road, #21-01/04 Gateway East, Singapore 189721, Singapore
Foreword
The principle of non-discrimination in tax matters has been a focus of multinational enterprises, tax and trade law lawyers, government negotiators and academics since before the World Trade Organization agreement was signed in 1992. The principle has been enshrined in fundamental trade agreements and in recent years has found its way into agreements to liberalize the cross-border trade in services. Commitments in these treaties include undertakings by signatory governments to provide national treatment or most favored nation treatment to enterprises of the partner jurisdiction, transparency undertakings and a host of other State obligations to facilitate the cross-border trade in services. The notable omission from the trade agreements is a commitment to non-discriminatory income tax measures. In one sense, the absence of any income tax non-discrimination rules in services trade issues seems odd. Trade experts focus on reducing or eliminating measures that can be viewed as barriers to trade and discriminatory taxation, particularly income taxation, can be a significant barrier to open international trade. There is an al
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