Open Access. Powered by Scholars. Published by Universities.®
- Institution
Articles 1 - 7 of 7
Full-Text Articles in Law
Tax Discrimination In The Nafta Bloc: The Impact Of Tax And Trade Agreements On The Cross-Border Trade In Services, Catherine Brown
Tax Discrimination In The Nafta Bloc: The Impact Of Tax And Trade Agreements On The Cross-Border Trade In Services, Catherine Brown
Dalhousie Law Journal
This paper considers the impact of international agreements in disciplining tax discrimination affecting cross-bordertrade in services. It addresses three questions. First, how do tax and trade agreements interact in the discipline of tax measures affecting cross-border service providers? Second, does this interaction result in tax discrimination against foreign service providers in the NAFTA bloc? Third, if so, what remedies, if any, are available to cross-border service providers with respect to tax measures that are discnminatory? The paper concludes with illustrative examples that service providers in the NAFTA bloc, depending on the applicable treaty are subject to differing tax treatments, are …
The $4 Billion Question: An Analysis Of Congressional Responses To The Fsc/Eti Dispute Under Wto Export Subsidy Standards, William Chou
The $4 Billion Question: An Analysis Of Congressional Responses To The Fsc/Eti Dispute Under Wto Export Subsidy Standards, William Chou
Northwestern Journal of International Law & Business
During the decade-long relationship between the United States and the World Trade Organization (WTO), perhaps no controversy has fomented as long and bitterly as the dispute over the U.S. tax benefits for exporters. This article analyzes two competing bills before the House of Representatives, both devised to bring the United States in compliance with the WTO's ruling against the U.S. Foreign Sale Corporation (FSC) and Exterritorial Income (ETI) tax regimes as prohibited export subsidies. Hit with a $4 billion retaliatory tariff by the European Union, the House sought new tax legislation that would preserve at least some of the tax …
Injunctions Against Liquidation In Trade Remedy Cases: A Petitioner's View, 39 J. Marshall L. Rev. 45 (2005), Jeffrey M. Telep
Injunctions Against Liquidation In Trade Remedy Cases: A Petitioner's View, 39 J. Marshall L. Rev. 45 (2005), Jeffrey M. Telep
UIC Law Review
No abstract provided.
What Does Optrex Mean For The Customs Bar?, 39 J. Marshall L. Rev. 23 (2005), John B. Pellegrini
What Does Optrex Mean For The Customs Bar?, 39 J. Marshall L. Rev. 23 (2005), John B. Pellegrini
UIC Law Review
No abstract provided.
An Importer's Election: Whether To Invoke Attorney Advice In Defense Or To Preserve Privilege, 39 J. Marshall L. Rev. 17 (2005), Patricia M. Mccarthy
An Importer's Election: Whether To Invoke Attorney Advice In Defense Or To Preserve Privilege, 39 J. Marshall L. Rev. 17 (2005), Patricia M. Mccarthy
UIC Law Review
No abstract provided.
Optrex And The Attorney-Client Privilege: Implications And Potential Significance, 39 J. Marshall L. Rev. 1 (2005), Sandra Liss Friedman, Helena D. Sullivan
Optrex And The Attorney-Client Privilege: Implications And Potential Significance, 39 J. Marshall L. Rev. 1 (2005), Sandra Liss Friedman, Helena D. Sullivan
UIC Law Review
No abstract provided.
E-Commerce And The Taxation Doctrine Of Permanent Establishment In The United States And China, Susan K. Duke
E-Commerce And The Taxation Doctrine Of Permanent Establishment In The United States And China, Susan K. Duke
Florida State University Journal of Transnational Law & Policy
No abstract provided.