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Trade In Technology Within The Free Trade Zone: The Impact Of The Wto Agreement, Nafta, And Tax Treaties On The Nafta Signatories, Catherine Brown, Christine Manolakas

Northwestern Journal of International Law & Business

Trade in technology and related services has assumed a major role both on the world trade agenda and within the NAFTA block. The success of such cross-border trade is dependent upon three factors: protection of intellectual property,' access to foreign markets by service providers, and a minimized risk of double taxation. Each of these factors is impacted by national laws, multinational conventions, and bilateral tax treaties. The last decade has witnessed an explosion of such legislation and agreements. This article focuses on Canada, Mexico and the United States, and explores the World Trade Organization Agreement ("WTO Agreement"), the North American …