Intro -- Title Page -- Copyright Page -- Table of Contents -- Abstract -- Acknowledgements -- List of Figures and Tables -- Note -- Abbreviations -- Chapter 1: Introduction -- 1.1. Research objectives -- 1.2. Thesis outline and methodology -- Chapter 2: The Tax-Trade Interface -- 2.1. Structural and theoretical differences -- 2.2. The work of the League of Nations 1920-1946 -- 2.3. The work of the United Nations 1946-1956: The International Trade Organization and the Fiscal Commission -- 2.3.1. The ITO's tax provisions -- 2.3.2. Concluding remarks on the 1TO -- 2.4. The GATT 1947 and the OEEC -- 2.4.1. Inherent ambiguities -- 2.4.2. The GATT 1947 and the avoidance of double taxation -- 2.4.3. Institutional divergence -- 2.5. Conclusion -- Chapter 3: The WTO and Taxation: Preliminary Observations -- 3.1. The legal ambit of the WTO rules -- 3.1.1. The absence of direct effect -- 3.1.1.1. The European Union -- 3.1.1.2. The United States and the North Atlantic Free Trade Agreement -- 3.1.2. Access lo the WTO dispute settlement process -- 3.1.3. Notification and surveillance procedures -- 3.2. A survey of the WTO tax cases -- 3.3. Conclusion -- Chapter 4: The WTO Tax Rules: Goods -- 4.1. The concept of tax in the GATT -- 4.1.1. The GATT 1994: Definitional absence -- 4.1.2. The problematic nature of the direct-indirect tax distinction -- 4.2. Most-favoured nation (article I) -- 4.2.1. The concept of "likeness -- 4.2.2. Traditional trade taxes -- 4.2.3. Indirect taxation -- 4.2.4. Direct taxation -- 4.3. National treatment (article 111) -- 4.3.1. Indirect taxation -- 4.3.2. Direct taxation -- 4.3.2.1. A narrow interpretation -- 4.3.2.2. A broader interpretation -- 4.3.2.3. GATT/WTO case law on direct taxes -- 4.4. Fees and formalities (article VIII) -- 4.5. An exclusionary or inclusionary approach to direct tax measures?.

4.5.1. An exclusionary approach -- 4.5.2. An inclusionary approach -- 4.6. The GATT and tax treaties -- 4.6.1. The rejection of MFN -- 4.6.2. Competing concepts of neutrality -- 4.6.3. Non-discrimination (article 24) and national treatment -- 4.6.3.1. The OECD and non-discrimination -- 4.6.4. The case for a tax treaty carve-out -- 4.7. Customs valuation rules and transfer pricing -- 4.8. Export taxes -- 4.9. Conclusion -- Chapter 5: The WTO Tax Rules: Subsidies I -- 5.1. The SCM Agreement -- 5.1.1. The definition of a subsidy -- 5.1.2. Prohibited subsidies -- 5.1.2.1. Article 3.1(a) export contingent subsidies -- 5.1.2.2. Article 3.1(b) import substitution subsidies -- 5.1.3. Actionable subsidies -- 5.1.4. Non-actionable subsidies -- 5.1.5. The absence of exceptions -- 5.1.6. Notification and transparency -- 5.2. Overview of the subsidy rules -- Chapter 6: The WTO Tax Rules: Subsidies II -- 6.1. The US-DISC and US-FSC litigation -- 6.2. The 1976 US-DISC dispute -- 6.2.1. The US-DISC background -- 6.2.2. The US-DISC complaint -- 6.2.3. The European complaints -- 6.2.4. Failings of the US - D/5C and European rulings -- 6.2.4.1. Judicial failings -- 6.2.4.2. Procedural failings -- 6.2.4.3. Compliance failings and the 1981 Understanding -- 6.2.5. Concluding remarks on the DISC dispute -- 6.3. The US-FSC dispute: The FSC, the ETI and the AJCA tax breaks -- 6.3.1. The FSC -- 6.3.1.1. US complaints against European tax practices -- 6.3.2. The ET1 -- 6.3.3. Arbitration ruling -- 6.3.4. The AJCA -- 6.3.5. Procedural issues -- 6.3.5.1. Panel expertise -- 6.3.5.2. Footnote 59: Appropriate tax forum -- 6.3.5.3. Availability of evidence -- 6.3.6. Interpretative issues -- 6.3.6.1. Defining a subsidy -- 6.3.6.2. The legal status of the 1981 Understanding -- 6.3.6.3. Footnote 59 and "foreign-source income -- 6.3.6.4. Footnote 59. double taxation and tax treaties.

6.3.6.5. Footnote 59 and transfer pricing -- 6.3.7. Broader issues -- 6.3.7.1. Territorial versus worldwide tax systems -- 6.3.7.2. BTAs -- 6.3.8. The IC-D1SC: The last US export subsidy? -- 6.4. Conclusion -- Chapter 7: The WTO Tax Rules: Subsidies III -- 7.1. Case study: The compatibility of FTZs -- 7.1.1. Features of FTZs -- 7.1.2. Challenges to FTZs -- 7.1.3. The OECD response to FTZs -- 7.2. The compatibility of FTZs with the WTO rules -- 7.2.1. Special and differential treatment -- 7.2.2. When is an FTZ safe from WTO action? -- 7.2.3. A brief note on the GATT and GATS -- 7.2.4. Recommendations for FTZs -- 7.3. Conclusion -- Chapter 8: The WTO Tax Rules: Sen ices -- 8.1. The concept of tax in the GATS -- 8.2. The definition of services and service providers -- 8.3. Most-favoured nation -- 8.3.1. MFN exemptions -- 8.3.2. Article XIV(e) tax treaty exception -- 8.4. National treatment -- 8.4.1. Tax limitations to national treatment -- 8.4.2. National treatment tax exceptions -- 8.4.2.1. Article XIV(d) direct taxes exception -- 8.4.2.2. Article XXII:3 tax treaty exception -- 8.5. Article XIV chapeau -- 8.6. Tax violations under the GATS -- 8.6.1. Indirect taxation -- 8.6.2. Direct taxation -- 8.7. Services and subsidies -- 8.8. The OECD's harmful tax competition project -- 8.9. Double taxation of indirect taxes and tax treaties -- 8.10. Conclusion -- Chapter 9: The WTO and International Tax Law: Resolving Conflicts -- 9.1. Legal clashes -- 9.1.1. Conflict clauses in the WTO agreements -- 9.1.2. Conflict clauses in tax treaties -- 9.1.2.1. OECD Model Tax Convention -- 9.1.2.2. Individual Member Slates" lax treaties -- 9.1.3. The application of public international law -- 9.1.3.1. The application of the lex posterior rule -- 9.1.3.2. The application of the lex spec talis rule -- 9.1.3.3. The concept of self-contained regimes -- 9.2. Conclusion.

Chapter 10: Recommendations -- 10.1. Defining the WTO's role -- 10.2. Key findings: Failings and ambiguities -- 10.2.1. Textual failings -- 10.2.2. Adjudicative failings -- 10.2.3. Institutional failings -- 10.3. Recommendations for coordination and clarification -- 10.3.1. Option A: "Do nothing -- 10.3.2. Option B: Improve the exisiing WTO tax provisions -- 10.3.2.1. Changes to the legal texts -- 10.3.2.2. Supple me ntary guidance -- 10.3.3. Option C: A Committee on Trade and Tax -- 10.3.4. Option D: Instiiutional dialogue -- 10.3.5. Option E: A WTO agreement on taxation -- 10.3.6. Option F: The creation of a global tax body -- 10.3.7. Option G: The WTO as an "international tax organization -- 10.4. The pragmatic approach -- Chapter 11: Recapitulation -- Table of GATT/WTO Cases -- Bibliography -- Appendix: The Tax Cases of the GATT 1947 and the World Trade Organization -- Other Titles in the IBFD Doctoral Series.

This book offers an in-depth legal, historical and reform-orientated analysis of the reach of the World Trade Organization's rules in the field of taxation.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2023. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.