The Resource In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
Resource Information
The item In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The EU is entering into multiple Preferential Trade Agreements (PTAs) with a view to promote free trade and, in the field of taxation, to tackle harmful tax practices. In order to achieve the latter goal, the block is pushing for the inclusion of state aid clauses in its new PTAs. This article checks these state aid provisions, seeking to establish whether their concrete characteristics are actually suitable to achieve their goals. The article also checks the potential side effects of including state aid clauses in PTAs, in connection with the fragmentation of international trade law and the possible consequences for developing countries
- Language
- eng
- Label
- In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
- Title
- In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
- Language
- eng
- Summary
- The EU is entering into multiple Preferential Trade Agreements (PTAs) with a view to promote free trade and, in the field of taxation, to tackle harmful tax practices. In order to achieve the latter goal, the block is pushing for the inclusion of state aid clauses in its new PTAs. This article checks these state aid provisions, seeking to establish whether their concrete characteristics are actually suitable to achieve their goals. The article also checks the potential side effects of including state aid clauses in PTAs, in connection with the fragmentation of international trade law and the possible consequences for developing countries
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 6/7 ; p. 582-601
- http://library.link/vocab/creatorName
-
- Owens, J.P
- Schoueri, P.G. Lindenberg
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- trade agreement
- tax competition
- subsidy
- State aid
- developing countries
- WTO
- European Union
- Label
- In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
- Label
- In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/In-pursuit-of-fair-tax-competition--the-linkage/MTnHBl1ryw0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/In-pursuit-of-fair-tax-competition--the-linkage/MTnHBl1ryw0/">In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
