Processing...
Continue shopping Go to cart
return to product list

The Interface of International Trade Law and Taxation

This book offers an in-depth legal, historical and reform-orientated analysis of the reach of the World Trade Organization’s rules in the field of taxation.

 

tab_0
Title:

The Interface of International Trade Law and Taxation - Volume 26 in the Doctoral Series

Subtitle:

Defining the Role of the WTO

Author(s):
Date of publication:
ISBN:

978-90-8722-182-9

Type of publication:

Print Book

Number of pages:

± 314

Terms:

Shipping fees apply. View shipping information

Price:
EUR 115 / USD 145 (VAT excl.)
Order Print
tab_1
Title:

The Interface of International Trade Law and Taxation - Volume 26 in the Doctoral Series

Subtitle:

Defining the Role of the WTO

Author(s):
Date of publication:
ISBN:

978-90-8722-183-6

Type of publication:

eBook

Number of pages:

± 314

Other:

Read our eBook FAQ | Download sample | Demo

Price:
EUR 92 / USD 116 (VAT excl.)
Order eBook
tab_2
Title:

The Interface of International Trade Law and Taxation - Volume 26 in the Doctoral Series

Subtitle:

Defining the Role of the WTO

Author(s):
Date of publication:
ISBN:

978-90-8722-182-9

Type of publication:

Online Book

Number of pages:

± 314

Access:

Up to 5 users. View purchase information

Price:
EUR 115 / USD 145 (VAT excl.)
Order Online Book
tab_offer
  • Order both the print and online version of a book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Order both the print and eBook version of a book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply to orders of 11 or more books of the same format (this goes for each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).

 

The Interface of International Trade Law and Taxation

Winner of the 2011 Mitchell B. Carroll Prize awarded by the International Fiscal Association (IFA).

 

Why this book?

This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation.

The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.

It is argued that the WTO plays a crucial role in regulating taxation matters, but that the rules pertaining to taxation are often unmanageably ambiguous, which may result in unforeseen conflicts with domestic and international tax policy. Four recommendations are offered in this thesis to resolve this legal ambiguity: a reappraisal of the direct-indirect tax distinction, the clarification of legal texts, the establishment of a WTO Committee on Trade and Taxation, and the development of institutional linkages and dialogue between the WTO and the traditional international tax institutions.

Downloads

 

This book is part of the IBFD Doctoral Series

 

Downloads

Author(s)

Dr Jennifer E. Farrell is an Assistant Professor of tax law at the Faculty of Law, Western University, Canada. She researches and lectures in the areas of international tax law, UK and Canadian tax law, and international trade law. Before joining Western University, she held research positions at UK law and business schools, and as a Marie Curie Fellow in International Taxation at the Vienna University of Economics and Business Administration. Dr Farrell’s work was awarded the 2011 Mitchell B. Carroll Prize by the International Fiscal Association.

 

As we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
 
return to product list