The Resource Tax aspects of international non-tax agreements

Tax aspects of international non-tax agreements

Label
Tax aspects of international non-tax agreements
Title
Tax aspects of international non-tax agreements
Creator
Subject
Language
eng
Summary
Today's globalised reality is characterised by a wide range of cross-border relations. Apart from double tax conventions, which are the most popular and specific means of regulating cross-border tax issues, almost all countries, during the past years, have committed themselves to a large network of international non-tax agreements (of a bilateral, regional and multilateral character), ensuring the protection of significant economic and social areas. Despite the fact that the scope of these agreements does not explicitly include taxation, many of them contain provisions which may have an impact on the field of international tax law, either because they are directly addressing tax matters or due to the fact that they indirectly have important tax consequences. This research paper explores the interaction of taxation with international non-tax agreements, mainly regulating the fields of investment, trade and human rights and points at various areas which may be of interest to further discuss at an IFA seminar
http://library.link/vocab/creatorName
Kardachaki, A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IFA Research Paper
http://library.link/vocab/subjectName
  • WTO
  • international taxation
  • investment treaty
  • trade agreement
  • NAFTA
  • non-discrimination
  • MFN
Label
Tax aspects of international non-tax agreements
Instantiates
Publication
Extent
87 p.
Label
Tax aspects of international non-tax agreements
Publication
Extent
87 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932