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

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
Creator
Subject
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
Instantiates
Publication
Label
In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
Publication

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