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Full-Text Articles in Law
The Interaction Of Tax And Non-Tax Treaties, Robert A. Green
The Interaction Of Tax And Non-Tax Treaties, Robert A. Green
Robert A. Green
This background note consists of two parts. Part one provides an overview of the extent to which tax matters are currently covered in non-tax treaties. This discussion focuses on the general agreement on tariffs and trade (GATT)/World Trade Organization (WTO) agreement and the North American free trade agreement (NAFTA) (which cover direct tax measures only to a limited extent) and the European Community (EC) treaty (which covers direct tax measures more broadly). Part two outlines the issues raised when tax matters are covered in non-tax treaties.
Antilegalistic Approaches To Resolving Disputes Between Governments: A Comparison Of The International Tax And Trade Regimes, Robert A. Green
Antilegalistic Approaches To Resolving Disputes Between Governments: A Comparison Of The International Tax And Trade Regimes, Robert A. Green
Robert A. Green
No abstract provided.
A History Of Gatt Unfair Trade Remedy Law--Confusion Of Purposes, John J. Barceló Iii
A History Of Gatt Unfair Trade Remedy Law--Confusion Of Purposes, John J. Barceló Iii
John J. Barceló III
This paper presents an analytical history of anti-dumping and anti-subsidy law in GATT and its member countries. In recent years this body of ‘unfair trade remedy’ law has flourished in the western trading system. Important trading countries have adopted new or expanded anti-dumping and anti-subsidy laws and imposed trade-blocking remedies under them more frequently than ever before. I try to explain in this essay how and why these laws--which I view as protectionist--have prospered and become so rooted in GATT and its member countries.
Subsidies, Countervailing Duties And Antidumping After The Tokyo Round, John J. Barceló Iii
Subsidies, Countervailing Duties And Antidumping After The Tokyo Round, John J. Barceló Iii
John J. Barceló III
No abstract provided.
Canada And The United States: A Changing Relationship In A Changing World, Panel Discussion And Prognostications, John J. Barceló Iii
Canada And The United States: A Changing Relationship In A Changing World, Panel Discussion And Prognostications, John J. Barceló Iii
John J. Barceló III
No abstract provided.
Subsidies And Countervailing Duties--Analysis And A Proposal, John J. Barceló Iii
Subsidies And Countervailing Duties--Analysis And A Proposal, John J. Barceló Iii
John J. Barceló III
The author recommends a new scheme for regulating the use of government subsidies and countervailing duties in international trade, an area presently regulated by the General Agreement on Tariffs and Trade. He contends that these rules should be based to a large extent on principles of free trade and economic efficiency. In addition to setting out proposed regulations, the author analyzes the strength and weaknesses of free trade theory and of the present GATT rules regarding subsidies and countervailing duties.
Sex And Globalization, Berta E. Hernández-Truyol
Sex And Globalization, Berta E. Hernández-Truyol
Berta E. Hernández-Truyol
For some time now, I have focused on a mission to bring together the separate discourses of the human rights and trade fields -- certainly not to blend them, but to raise awareness of their myriad interconnections. Indeed, human rights and trade are interlocking pieces of the puzzle we call international law and cannot possibly remain sequestered in the "splendid isolation" in which they have existed since their inception as disciplines. In any study of globalization, especially if one endeavors to pursue its benefits for all persons, not just the elite around the world, one must be aware of and …