You have no items in your shopping cart.

Non-discrimination in Tax Treaty Law and World Trade Law: The Impact of Formal, Substantive, and Subjective Approaches

Non-discrimination in Tax Treaty Law and World Trade Law: The Impact of Formal, Substantive, and Subjective Approaches

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789403509044
  • Published In: July 2019
  • Format: Hardback
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,670.00

HKD 1,619.90 Save HKD 50.10 (3%)

Delivery Time: around 3-4 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
OR
  • Description 
  • Contents 
  • Details

    About this book:
    Non-discrimination in Tax Treaty Law and World Trade Law is the first comprehensive review of non-discrimination rules in World Trade Organization (WTO) and tax law, combining critical commentary on case law with proposals for an innovative new concept for solving cases of discrimination in tax treaty law. Non-discrimination is a central obligation under both tax treaty law and trade law, but its application raises complex challenges in the Base Erosion and Profit Shifting era. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work explains the policy issues and how non-discrimination analysis works.

    The author’s thesis, on which the book is based, was awarded the Wolfgang Gassner Science Prize 2019 and received an Honourable Mention for the Mitchell B. Carroll Prize 2019 of the International Fiscal Association.

    What’s in this book:
    Among the practical issues affecting non-discrimination examined in detail are the following:

    • implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD (Organisation for Economic Co-operation and Development) Model;
    • direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; 
    • the most-favoured-nation and national treatment rules under the General Agreement on Tariffs and Trade and General Agreement on Trade in Services; 
    • the meaning of ‘likeness’ and ‘less-favourable treatment’; 
    • claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty;
    • justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements;
    • thin capitalization rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and
    • integrating a justification defence into any stage of a non-discrimination analysis.

    The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model.

    How this will help you:
    Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.

  • Preface 

    List of Abbreviations 

    List of Figures

    List of Tables

    CHAPTER 1
    Introduction 

    CHAPTER 2
    General Non-discrimination Rules of the GATT and GATS

    CHAPTER 3
    Article 24 of the OECD Model: Tensions and Unresolved Issues 

    CHAPTER 4
    Article 24 of the OECD Model: Suggested Comparability Test 

    CHAPTER 5
    Conceptual Implications for Non-discrimination Law 

    CHAPTER 6
    Summary and Conclusions

    Bibliography 

    Table of Cases 

    OEEC/OECD Materials 

    Index 

You may also be interested in these books:

Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: HKD 535.00

HKD 518.95 Save HKD 16.05 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
HKD 3,300.00
Butterworths Hong Kong Immigration Law Handbook, 4th Edition
Butterworths Hong Kong Immigration Law Handbook, 4th Edition

List Price: HKD 1,400.00

HKD 1,358.00 Save HKD 42.00 (3%)

Hong Kong Conveyancing Law, 9th Edition
Hong Kong Conveyancing Law, 9th Edition

List Price: HKD 2,000.00

HKD 1,940.00 Save HKD 60.00 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: HKD 3,198.00

HKD 3,102.06 Save HKD 95.94 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: HKD 2,843.00

HKD 2,757.71 Save HKD 85.29 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: HKD 3,500.00

HKD 3,395.00 Save HKD 105.00 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: HKD 2,000.00

HKD 1,940.00 Save HKD 60.00 (3%)

Butterworths Hong Kong Company Law Handbook, 25th Edition
Butterworths Hong Kong Company Law Handbook, 25th Edition

List Price: HKD 4,500.00

HKD 4,365.00 Save HKD 135.00 (3%)

Hong Kong Family Court Practice, 4th Edition
Hong Kong Family Court Practice, 4th Edition

List Price: HKD 2,700.00

HKD 2,619.00 Save HKD 81.00 (3%)

Brooke's Notary Hong Kong, 3rd Edition
Brooke's Notary Hong Kong, 3rd Edition

List Price: HKD 1,700.00

HKD 1,649.00 Save HKD 51.00 (3%)

Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition
Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition

List Price: HKD 2,100.00

HKD 2,037.00 Save HKD 63.00 (3%)

Chitty On Contracts: Hong Kong Specific Contracts (7th Edition) (Hardcopy + e-Book)
Chitty On Contracts: Hong Kong Specific Contracts (7th Edition) (Hardcopy + e-Book)

List Price: HKD 8,995.00

HKD 8,725.15 Save HKD 269.85 (3%)

Hong Kong Company Secretary Checklist
Hong Kong Company Secretary Checklist

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Butterworths Hong Kong Securities Law Handbook, 7th Edition
Butterworths Hong Kong Securities Law Handbook, 7th Edition

List Price: HKD 3,700.00

HKD 3,589.00 Save HKD 111.00 (3%)

Butterworths Hong Kong Employment Law Handbook, 7th Edition
Butterworths Hong Kong Employment Law Handbook, 7th Edition

List Price: HKD 2,300.00

HKD 2,231.00 Save HKD 69.00 (3%)

Cross-Border Mergers and Acquisitions and Financing, 4th Edition
Cross-Border Mergers and Acquisitions and Financing, 4th Edition

List Price: HKD 1,800.00

HKD 1,746.00 Save HKD 54.00 (3%)

Hong Kong Basic Law Handbook, 3rd Edition
Hong Kong Basic Law Handbook, 3rd Edition

List Price: HKD 2,000.00

HKD 1,940.00 Save HKD 60.00 (3%)

Hong Kong Company Law Cases (2008-2022)
Hong Kong Company Law Cases (2008-2022)

List Price: HKD 48,000.00

HKD 46,560.00 Save HKD 1,440.00 (3%)