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Testing For Consistency: Certain Digital Tax Measures And Wto Non-Discrimination, Okanga Ogbu Okanga
Testing For Consistency: Certain Digital Tax Measures And Wto Non-Discrimination, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
Few issues have challenged tax policymakers and commentators as much as digital taxation has in recent years. Ongoing efforts to reconstruct the rules of international tax to “properly” govern the taxation of the global digital economy have evoked some important tax and trade related considerations. As regards the latter, unilateral attempts by various states – partly spurred on by a lack of multilateral consensus – to tax nonresident digitalized businesses threaten to disrupt international trade relations, with threats of trade war exchanged between some World Trade Organization (WTO) member states over the propriety of the proposed tax measures. As the …
Artificial Intelligence And Trade, Anupam Chander
Artificial Intelligence And Trade, Anupam Chander
Georgetown Law Faculty Publications and Other Works
Artificial Intelligence is already powering trade today. It is crossing borders, learning, making decisions, and operating cyber-physical systems. It underlies many of the services that are offered today – from customer service chatbots to customer relations software to business processes. The chapter considers AI regulation from the perspective of international trade law. It argues that foreign AI should be regulated by governments – indeed that AI must be ‘locally responsible’. The chapter refutes arguments that trade law should not apply to AI and shows how the WTO agreements might apply to AI using two hypothetical cases . The analysis reveals …
From Gats To Apec: The Impact Of Trade Agreements On Legal Services, Laurel S. Terry
From Gats To Apec: The Impact Of Trade Agreements On Legal Services, Laurel S. Terry
Journal Articles
This article provides a comprehensive overview of the treatment of legal services in the United States’ international trade agreements. Although many individuals are now familiar with the General Agreement on Trade in Services (GATS), far fewer realize that legal services are included in at least fifteen international trade agreements to which the United States is a party. This article begins by identifying those trade agreements and other developments including the 2009 Legal Services Initiative of the Asia Pacific Economic Cooperation (APEC). The article continues by explaining the structure of the GATS and comparing its provisions to the provisions found in …
Securing American Sovereignty: A Review Of The United States' Relationship With The Wto: Hearing Before The Subcomm. On Federal Financial Management, Government Information, And International Security Of The S. Comm. On Homeland Security And Governmental Affairs, 109th Cong., July 15, 2005 (Statement Of Professor Robert K. Stumberg, Geo. U. L. Center), Robert Stumberg
Testimony Before Congress
No abstract provided.
Globalization In Financial Services - What Role For Gats?, Chantal Thomas
Globalization In Financial Services - What Role For Gats?, Chantal Thomas
Cornell Law Faculty Publications
No abstract provided.