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Dealing with the Fragmented International Legal Environment - WTO, International Tax and Internal Tax Regulations
von: Turki Althunayan
Springer-Verlag, 2009
ISBN: 9783642046780 , 253 Seiten
Format: PDF, OL
Kopierschutz: DRM
Preis: 96,29 EUR
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Dealing with the Fragmented International Legal Environment - WTO, International Tax and Internal Tax Regulations
190784_1_En_BookFrontmatter_OnlinePDF
1
190784_1_En_1_Part_OnlinePDF
15
190784_1_En_1_Chapter_OnlinePDF
17
1: Differentiation Between Direct and Indirect Taxes
17
Background
17
The Distinction Theoretically
18
The Issue
19
Other Factors
23
Direct and Indirect Taxes: Basic Meaning
25
Tax Definition
25
Direct and Indirect Taxes: MeaningsThe US Constitution creates ``two classes: one `direct´ taxes required to
26
General Differentiations
27
Directness
28
Choices
28
Transparency
29
Fairness
29
Tax Incidence
31
Scholars´ Views on the Differentiation
33
Institutional Views
33
Concluding Observations
35
References
36
190784_1_En_2_Chapter_OnlinePDF
38
Chapter 2: The Cases
38
Actual Problems: The Cases
38
The GATT Cases
39
Belgium Family Allowance
40
The Domestic International Sales Corporation
41
Foreign Sales Corporation
46
The Extraterritorial Income Exclusion
48
Observations
49
Potential Hypothetical Problems
50
Summary and Analysis
55
References
57
190784_1_En_3_Chapter_OnlinePDF
59
3: Tax and Religion: Saudi Arabia Tax System
59
The Dilemma
59
The Legal Texts
61
Saudi Arabian Tax System
62
The Conflict with the WTO
67
Possible Solutions
69
Ignoring International Practice
69
WTO Exception Articles
70
Public Morals
71
Necessary
75
Saudi Arabia and Public Morals
76
Ignoring Zakat Alternative
76
Conclusion
78
References
78
190784_1_En_2_Part_OnlinePDF
80
190784_1_En_4_Chapter_OnlinePDF
82
4: Literature Review
82
The Exclusion Approach
83
Partial Tax Inclusion Approach
89
International Tax Organization Approach
92
Undetermined Approaches
96
Treating Tax Issues Through Trade Regimes
96
(How) Should Trade Agreements Deal with Income Tax Issues?
99
Income Tax Discrimination Against International Commerce
101
Concluding Remark
103
References
103
190784_1_En_5_Chapter_OnlinePDF
105
5: Sovereignty
105
Sovereignty Basic Meaning
105
Why Is It Important to Study the Issue of Sovereignty?
106
The Meaning of ``Sovereignty´´
107
Sovereignty Applications
108
Existence of Sovereignty
110
Sovereignty and Tax
110
Is Sovereignty an Acceptable Excuse?
112
The EU Income Taxation Integration Experience
113
The Role of the ECJ
114
The Cases
115
Opening Pandora´s Box
117
Warren and Graetz
117
Lessons Learned
119
History of the Interaction Between International Trade and Tax
120
Observations
148
References
148
190784_1_En_6_Chapter_OnlinePDF
153
6: WTO Agreements
153
I. The GATT
153
Introduction
153
The Vienna Convention
154
GATT Text
155
Most Favored NationSee Lansing and Rose (1984, p.329); Snyder (1948, p.10). Mintz (2001). See O´Brien (1
155
Article I: Most-Favored-Nation Treatment
155
Meaning and Purpose
156
``Charges´´
156
``In connection´´
156
``With respect to the method of levying such duties and charges´´
157
``With respect to all rules and formalities in connection with importation and exportation´´
157
``And with respect to all matters referred to in paragraphs 2 and 4 of article iii´´
157
``Any advantage, favor, privilege or immunity granted by any contracting party to any product originating in or destined
157
Further MFN Difficulties
158
National Treatment on Internal Taxation and Regulation
160
Analyzing the Legal Text
160
Purpose
161
Internal Taxation and Direct Taxation
163
The Article Wording
168
``Internal taxation and other internal charges´´
168
``And laws, regulations and requirements´´
168
``Affecting the internal sale, offering for sale, purchase´´
168
``Should not be applied to imported or domestic products´´
169
``So as to afford protection to domestic production´´
170
Article III:2
170
Determining What Constitutes a Violation
174
Article III:4
174
Concluding Remarks
176
II. GATS and Tax
176
Introduction
176
Scope
177
Significance
178
Modes of Supplies
179
Obligations
182
Transparency
182
Specific Commitments
183
GATS and Tax
184
Tax Negotiations in the GATS Treaty
185
The Dilemma
185
The US Resistance
186
The Final Agreement
188
Relevant Legal Texts
188
Most Favoured Nation
188
National Treatment
190
Article XIV: General Exceptions
192
The Chapeau
192
Measures Permitting Violation
196
Article XXII
199
Subsidies
201
Introduction
201
SCM General
202
Subsidies Categories
203
Specification
204
Prohibited Subsidies
204
Actionable Subsidies
205
Non-actionable Subsidies
205
Tax and Subsidies
206
Article 3
206
Footnote 59
207
Tax Deferral
208
Transfer Pricing Issues
208
Tax Disputes
208
Foreign Source Income
209
Footnote Status
210
Identifying the ``Bad´´ Tax
211
Conclusion
215
References
216
190784_1_En_3_Part_OnlinePDF
219
190784_1_En_7_Chapter_OnlinePDF
220
7: The Tax Agreement Option
220
Introduction
220
Tax Agreement Features
221
Multilateral Tax Treaty´s Previous Suggestions
223
Tax Convention Models
225
Why Have Tax Treaties Not Been Combined Previously?
226
Changed Circumstances
228
WTO Suitability
231
Subjects for Inclusion
235
WTO Tax Department
237
Possible Counterarguments
238
The WTO Is Not Purely Legal Organization
239
The WTO Is Not a Purely Multilateral System
242
Political Concerns
243
Developed Countries
243
Developing Countries
244
Soft Law Compliance
246
Success of the Proposal
246
Soft Law Effectiveness
247
Compliance Under Trade Law
250
Government Procurement Agreement Experience
253
Summary
255
References
256
190784_1_En_8_Chapter_OnlinePDF
260
Chapter 8: Conclusions
260
References
262
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