The Resource What can trade teach tax? Examining reform options for Art. 24 (non-discrimination) of the OECD Model

What can trade teach tax? Examining reform options for Art. 24 (non-discrimination) of the OECD Model

Label
What can trade teach tax? Examining reform options for Art. 24 (non-discrimination) of the OECD Model
Title
What can trade teach tax? Examining reform options for Art. 24 (non-discrimination) of the OECD Model
Creator
Subject
Language
  • eng
  • eng
Summary
Although international trade agreements contain broad non-discrimination provisions that are potentially applicable to tax measures, in general tax measures are carved out of trade agreements and are dealt with exclusively under bilateral income tax treaties. This paper examines the relationship between tax and trade agreements with respect to the protection against discrimination and suggests that trade and tax should remain separate because there is relatively little that trade can offer tax in terms of policy guidance or even inspiration with respect to income tax discrimination issues. As an alternative to subjecting income tax systems to the non-discrimination provisions of trade agreements, the paper discusses the possibility of certain limited changes to the Commentary on Art. 24 of the OECD Model, to expand the protection against discrimination
Citation source
In: World tax journal. - Amsterdam. - Vol. 2 (2010),
http://library.link/vocab/creatorName
  • Cockfield, A.J
  • Arnold, B.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • non-discrimination
  • tax policy
  • trade agreement
Label
What can trade teach tax? Examining reform options for Art. 24 (non-discrimination) of the OECD Model
Instantiates
Publication
Note
20100708
Other control number
wtj021004.pdf
Label
What can trade teach tax? Examining reform options for Art. 24 (non-discrimination) of the OECD Model
Publication
Note
20100708
Other control number
wtj021004.pdf

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