Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- European Economic Community (3)
- GATT (3)
- OECD (3)
- COCOM (2)
- EEC (2)
-
- Equal Export Opportunity Act of 1972 (2)
- Export-Import Bank (2)
- IMF (2)
- International Monetary Fund (2)
- Kennedy Round (2)
- 1930 tariff system (1)
- 1951 Mutual Defense Assistance Control Act (1)
- 1963 Draft Convention for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital (1)
- 1994 Dispute Settlement Understanding (1)
- 2002 Farm Bill (1)
- ABA (1)
- AMA (1)
- AMS (1)
- Advance pricing agreements (1)
- Advisory Committee for Trade Negotiations (1)
- Agricultural Marketing Service (1)
- Alexei Kosygin (1)
- American Meat Institute (1)
- Antidumping Act of 1921 (1)
- Antidumping and Countervailing Duties (1)
- Article XXIII of GATT (1)
- Articles of association (1)
- Atomic Energy Commission (1)
- Bahrain (1)
- Barre Plan (1)
- Publication
- Publication Type
Articles 1 - 12 of 12
Full-Text Articles in International Trade Law
The European Company, Pieter Sanders
The European Company, Pieter Sanders
Georgia Journal of International & Comparative Law
No abstract provided.
Country By Country Reporting And Corporate Privacy: Some Unanswered Questions, Reuven S. Avi-Yonah
Country By Country Reporting And Corporate Privacy: Some Unanswered Questions, Reuven S. Avi-Yonah
Articles
Corporate privacy is an oxymoron. Individuals have a right to privacy, which the Supreme Court has recognized at least since Griswold v. Connecticut (1965). Warren and Brandeis’ famous defense of the right to privacy (1890) clearly applied only to individuals, because only individuals have the kind of feelings that are affected by invasions of privacy. Corporations are legal entities, and the concept of privacy does not apply to them, as the Supreme Court held in 1906. Thus, any objection to making corporate tax returns public cannot rest on the right to privacy. In fact, corporate returns were made public in …
Gcc Vat: The Intra-Gulf Trade Problem, Richard Thompson Ainsworth, Musaad Alwohaibi
Gcc Vat: The Intra-Gulf Trade Problem, Richard Thompson Ainsworth, Musaad Alwohaibi
Faculty Scholarship
It seems reasonably clear that by January 1, 2018 events will be set in motion for the adoption of a community-wide 5% value added tax (VAT) in the six Member States of the Gulf Cooperation Council (GCC).
The GCC’s Framework VAT document is expected to be published by the end of October 2016. One of the clearest, consistently placed observations is that the Arabian VATs will be destination-based and modeled on a European credit-invoice design. Intra-Gulf business-to-business (B2B) transactions will be effectively zero-rated by the supplier, and the buyer’s VAT will be directed to the destination jurisdiction. It is not …
The Tbt Agreement’S Failure To Solve U.S. - Cool, Elinore R. Carroll
The Tbt Agreement’S Failure To Solve U.S. - Cool, Elinore R. Carroll
Georgia Journal of International & Comparative Law
No abstract provided.
The Trade Act Of 1974: Soviet-American Commercial Relations And The Future, Kenneth Klein
The Trade Act Of 1974: Soviet-American Commercial Relations And The Future, Kenneth Klein
Georgia Journal of International & Comparative Law
No abstract provided.
Conference Summary: Problems And Prospects Of Trade With Eastern Europe And China, Chesterfield H. Smith, William C. Mott, William J. Casey, Philip M. Landrum, Jacobus T. Severiens, Dean Rusk, Evgeniy V. Bugrov, Andrzej B. Burzynski, Gabriel M. Wilner, Peter M. Flanigan, Benjamin Busch, Victor Hoa Li, Graham Metson, Donald Clark, Reg Murphy, Charles Hodgkins, C.C. Van Den Heuvel, Jeremy Russell, David Winter
Conference Summary: Problems And Prospects Of Trade With Eastern Europe And China, Chesterfield H. Smith, William C. Mott, William J. Casey, Philip M. Landrum, Jacobus T. Severiens, Dean Rusk, Evgeniy V. Bugrov, Andrzej B. Burzynski, Gabriel M. Wilner, Peter M. Flanigan, Benjamin Busch, Victor Hoa Li, Graham Metson, Donald Clark, Reg Murphy, Charles Hodgkins, C.C. Van Den Heuvel, Jeremy Russell, David Winter
Georgia Journal of International & Comparative Law
No abstract provided.
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Georgia Journal of International & Comparative Law
No abstract provided.
Book Review: The Gatt - Law And International Economic Organization. By Kenneth W. Dam. Chicago And London: The University Of Chicago Press, 1970. Pp. Xvii, 480. $15.00., Pasco M. Bowman Ii
Book Review: The Gatt - Law And International Economic Organization. By Kenneth W. Dam. Chicago And London: The University Of Chicago Press, 1970. Pp. Xvii, 480. $15.00., Pasco M. Bowman Ii
Georgia Journal of International & Comparative Law
No abstract provided.
Recent Developments And Future Prospects Of The Common Market, Michael Waelbroeck
Recent Developments And Future Prospects Of The Common Market, Michael Waelbroeck
Georgia Journal of International & Comparative Law
No abstract provided.
The Merits Of Tax Competition In A Globalized Economy, David Elkins
The Merits Of Tax Competition In A Globalized Economy, David Elkins
Indiana Law Journal
Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax competition erodes the tax bases of Member States and impedes their ability to provide essential services. Commentators have argued that unrestrained competition is driving tax rates on mobile sources of income to (or close to) zero, a process that jeopardizes the very existence of the welfare state, exacerbates problems of global poverty, and deprives developing countries of funds that they desperately …
A Constructive U.S. Counter To Eu State Aid Cases, Itai Grinberg
A Constructive U.S. Counter To Eu State Aid Cases, Itai Grinberg
Georgetown Law Faculty Publications and Other Works
U.S. Treasury officials and members of Congress from both parties have expressed concern that the European Commission’s current state aid investigations are disproportionately targeting U.S.-based multinational enterprises. At the same time, a Treasury official recently suggested in congressional testimony that there are limits to what Treasury can do beyond strongly expressing its concerns to the commission. In that testimony, Treasury’s representative hinted at two specific pressure points: whether the state aid investigations could undermine U.S. tax treaties with EU member states; and whether any assessments paid by the foreign subsidiaries of U.S. MNEs as a result of state aid investigations …
Reconsidering The Tax Treaty, Steven Dean, Rebecca M. Kysar
Reconsidering The Tax Treaty, Steven Dean, Rebecca M. Kysar
Faculty Scholarship
For nearly one hundred years, the international tax regime steadfastly pursued a single nemesis, double taxation. States armed themselves against this common enemy with their weapon of choice, the double tax treaty. Nearly uniform in language and approach, the treaties proliferated to more than three thousand in number,1 resulting in a secure arrangement between and among states and taxpayers.
Yet in recent years, states have had to expand the war to multiple fronts in the face of globalization, technological changes, evolving taxpayer abuses, and shifts in both domestic and international political pressures. For instance, a growing recognition that the …