The History and Future of the World Trade Organization

The History and Future of the World Trade Organization PDF Author: Craig VanGrasstek
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 704

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Book Description
The History and Future of the World Trade Organization is a comprehensive account of the economic, political and legal issues surrounding the creation of the WTO and its evolution. Fully illustrated with colour and black-and-white photos dating back to the early days of trade negotiations, the publication reviews the WTO's achievements as well as the challenges faced by the organisation, and identifies the key questions that WTO members need to address in the future. The book describes the intellectual roots of the trading system, membership of the WTO and the growth of the Geneva trade community, trade negotiations and the development of coalitions among the membership, and the WTO's relations with other international organisations and civil society. Also covered are the organisation's robust dispute settlement rules, the launch and evolution of the Doha Round, the rise of regional trade agreements, and the leadership and management of the WTO.

The History and Future of the World Trade Organization

The History and Future of the World Trade Organization PDF Author: Craig VanGrasstek
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 704

Get Book Here

Book Description
The History and Future of the World Trade Organization is a comprehensive account of the economic, political and legal issues surrounding the creation of the WTO and its evolution. Fully illustrated with colour and black-and-white photos dating back to the early days of trade negotiations, the publication reviews the WTO's achievements as well as the challenges faced by the organisation, and identifies the key questions that WTO members need to address in the future. The book describes the intellectual roots of the trading system, membership of the WTO and the growth of the Geneva trade community, trade negotiations and the development of coalitions among the membership, and the WTO's relations with other international organisations and civil society. Also covered are the organisation's robust dispute settlement rules, the launch and evolution of the Doha Round, the rise of regional trade agreements, and the leadership and management of the WTO.

Is the WTO a World Tax Organization?

Is the WTO a World Tax Organization? PDF Author: Michael Daly
Publisher: International Monetary Fund
ISBN: 1498329799
Category : Business & Economics
Languages : en
Pages : 54

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Book Description
This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.

Non-discrimination in Tax Treaty Law and World Trade Law

Non-discrimination in Tax Treaty Law and World Trade Law PDF Author: Kasper Dziurdź
Publisher: Kluwer Law International B.V.
ISBN: 9403509120
Category : Law
Languages : en
Pages : 706

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Book Description
Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the MFN and NT rules under the GATT and GATS; the meaning of ‘likeness’ and ‘less favourable treatment’; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalisation rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model. Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.

The World Trade Organization

The World Trade Organization PDF Author: Mitsuo Matsushita
Publisher: Oxford University Press
ISBN: 0199571856
Category : Business & Economics
Languages : en
Pages : 942

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Book Description
This is a comprehensive overview of the law and practice of the World Trade Organization. It begins with the institutional law of the WTO, moving eventually to the consequences of globalization. New chapters on Trade in Agriculture and on Government Procurement and Trade.

Understanding the WTO

Understanding the WTO PDF Author:
Publisher: World Trade Organization
ISBN: 9287034958
Category : Commercial policy
Languages : en
Pages : 116

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Book Description


The Law and Policy of the World Trade Organization

The Law and Policy of the World Trade Organization PDF Author: Peter Van den Bossche
Publisher: Cambridge University Press
ISBN: 9781139445559
Category : Law
Languages : en
Pages : 784

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Book Description
This is primarily a textbook for graduate and upper-level undergraduate students of law. However, practising lawyers and policy-makers who are looking for an introduction to WTO law will also find it invaluable. The book covers both the institutional and substantive law of the WTO. While the treatment of the law is often quite detailed, the main aim of this textbook is to make clear the basic principles and underlying logic of WTO law and the world trading system. Each section contains questions and assignments, to allow students to assess their understanding and develop useful practical skills. At the end of each chapter there is a helpful summary, as well as an exercise on specific, true-to-life international trade problems.

Is the WTO a World Tax Organization?

Is the WTO a World Tax Organization? PDF Author: Michael Daly
Publisher: International Monetary Fund
ISBN: 1475549873
Category : Business & Economics
Languages : en
Pages : 54

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Book Description
This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.

The World Trade Organization

The World Trade Organization PDF Author: David Collins
Publisher: Simon and Schuster
ISBN: 1780745796
Category : Business & Economics
Languages : en
Pages : 204

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Book Description
One of the most important yet least understood organizations in the world, the WTO is a lynchpin of globalization, allowing us to enjoy products and services from around the globe. However, it also lays bare the frailty of many industries, leading some to claim that it stokes unemployment and harms the developing world. In this engaging introduction, David Collins examines the goals of the WTO and the difficulties experienced by member countries struggling to adapt to the pressures of globalization. Refuting the argument that the WTO should expand its mandate to cover wider social issues, Collins demonstrates how this would confuse the organization’s primary objective – to liberalize international trade. With case studies straight from the headlines and clear explanations of complex issues like regional trade agreements and currency manipulation, this lucid exposition is an essential insight into what the WTO does and how it fits into the world we know.

The World Trade Organization

The World Trade Organization PDF Author: International Trade Law Center
Publisher: Springer Science & Business Media
ISBN: 0387226885
Category : Law
Languages : en
Pages : 3142

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Book Description
The editors have succeeded in bringing together an excellent mix of leading scholars and practitioners. No book on the WTO has had this wide a scope before or covered the legal framework, economic and political issues, current and would-be countries and a outlook to the future like these three volumes do. 3000 pages, 80 chapters in 3 volumes cover a very interdiscplinary field that touches upon law, economics and politics.

A World Trade Organization for the 21st Century

A World Trade Organization for the 21st Century PDF Author: Richard Baldwin
Publisher: Edward Elgar Publishing
ISBN: 1783479280
Category : Business & Economics
Languages : en
Pages : 448

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Book Description
ø Policy makers will benefit from the expert knowledge and policy lessons presented in this book, and development economists and researchers will profit from its critical examination of the world trading system. Undergraduate and postgraduate studen