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Author: Jan Neugebauer
Publisher: diplom.de
ISBN: 3832467572
Category : Business & Economics
Languages : en
Pages : 58
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Book Description
Inhaltsangabe:Introduction: About 28 billon dollars is the value of the latest trade disputes between the EC and the US. The EC has battled the US export tax regime since the 1970s, requesting in its latest action before the Dispute Settlement Body (DSB) $4 billion of countervailing measures. The World Trade Organization (WTO) has become the main battle field for the growing tensions between the United States and European Union in their trade relations. One of the longest and most expensive disputes has been the tax treatment of the exporting businesses by the US. From the very beginning the EC has alleged that these schemes violated the General Agreement on Tariffs and Trade (GATT) and since the foundation of the WTO in 1994 also the Agreement on Subsidies and Countervailing Measures (SCM). On January, 14th 2002 the Appellate Body (AB) affirmed in most parts the decision of the DSB that the Extraterritorial Income Exclusion Act (ETI) violated World Trade Law. I will try to show why this is the case, how the US can change the current taxation system, and why she should try to involve herself more in the ongoing reform of the WTO in the Doha Development Agenda. In Part I I will therefore briefly outline the ongoing trade war between the US and the EC, outline the two major taxation systems, and put a special emphasis on the history of the Extraterritorial Income Exclusion Act dispute. In Part II I will explain the basics of the ETI tax scheme, summarize basic principles of the WTO s Law of Subsidy, and finally try to explain why the DSB and the AB of the WTO found the ETI-regime violated WTO-Law. In Part III I will evaluate the possibilities the US now has with regard to the ETI as well as to stop the ongoing trade war and strengthening of the WTO in the Doha-Round. Zusammenfassung: Im Rahmen der transatlantischen Handelsbeziehungen kam und kommt es zwischen den Vereinigten Staaten und der Europäischen Gemeinschaft seit den 70 er Jahren in regelmäßigen Abständen zu Handelsstreitigkeiten vor den Streitbeilegungsorganen des GATT und der WTO. Als einer der langwierigsten Streitigkeiten zwischen den beiden Akteuren stellen sich die amerikanischen Einkommensteuerregeln für die einheimische exportierende Industrie dar. Ein Schwerpunkt der Arbeit liegt darin aufzuzeigen, wie der amerikanische Gesetzgeber versuchte eine Schlechterstellung der amerikanischen Industrie durch verschiedenartige Ausgestaltungen des Steuerrechts zu überwinden. Es wird [...]
Author: Jan Neugebauer
Publisher: diplom.de
ISBN: 3832467572
Category : Business & Economics
Languages : en
Pages : 58
Get Book Here
Book Description
Inhaltsangabe:Introduction: About 28 billon dollars is the value of the latest trade disputes between the EC and the US. The EC has battled the US export tax regime since the 1970s, requesting in its latest action before the Dispute Settlement Body (DSB) $4 billion of countervailing measures. The World Trade Organization (WTO) has become the main battle field for the growing tensions between the United States and European Union in their trade relations. One of the longest and most expensive disputes has been the tax treatment of the exporting businesses by the US. From the very beginning the EC has alleged that these schemes violated the General Agreement on Tariffs and Trade (GATT) and since the foundation of the WTO in 1994 also the Agreement on Subsidies and Countervailing Measures (SCM). On January, 14th 2002 the Appellate Body (AB) affirmed in most parts the decision of the DSB that the Extraterritorial Income Exclusion Act (ETI) violated World Trade Law. I will try to show why this is the case, how the US can change the current taxation system, and why she should try to involve herself more in the ongoing reform of the WTO in the Doha Development Agenda. In Part I I will therefore briefly outline the ongoing trade war between the US and the EC, outline the two major taxation systems, and put a special emphasis on the history of the Extraterritorial Income Exclusion Act dispute. In Part II I will explain the basics of the ETI tax scheme, summarize basic principles of the WTO s Law of Subsidy, and finally try to explain why the DSB and the AB of the WTO found the ETI-regime violated WTO-Law. In Part III I will evaluate the possibilities the US now has with regard to the ETI as well as to stop the ongoing trade war and strengthening of the WTO in the Doha-Round. Zusammenfassung: Im Rahmen der transatlantischen Handelsbeziehungen kam und kommt es zwischen den Vereinigten Staaten und der Europäischen Gemeinschaft seit den 70 er Jahren in regelmäßigen Abständen zu Handelsstreitigkeiten vor den Streitbeilegungsorganen des GATT und der WTO. Als einer der langwierigsten Streitigkeiten zwischen den beiden Akteuren stellen sich die amerikanischen Einkommensteuerregeln für die einheimische exportierende Industrie dar. Ein Schwerpunkt der Arbeit liegt darin aufzuzeigen, wie der amerikanische Gesetzgeber versuchte eine Schlechterstellung der amerikanischen Industrie durch verschiedenartige Ausgestaltungen des Steuerrechts zu überwinden. Es wird [...]
Author:
Publisher: Government Printing Office
ISBN:
Category : Law
Languages : en
Pages : 652
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Book Description
JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.
Author: United States. National Labor Relations Board. Office of the General Counsel
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 500
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Author: Cedric Ryngaert
Publisher:
ISBN: 0199688516
Category : Law
Languages : en
Pages : 273
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Book Description
This fully updated second edition of Jurisdiction in International Law examines the international law of jurisdiction, focusing on the areas of law where jurisdiction is most contentious: criminal, antitrust, securities, discovery, and international humanitarian and human rights law. Since F.A. Mann's work in the 1980s, no analytical overview has been attempted of this crucial topic in international law: prescribing the admissible geographical reach of a State's laws. This new edition includes new material on personal jurisdiction in the U.S., extraterritorial applications of human rights treaties, discussions on cyberspace, the Morrison case. Jurisdiction in International Law has been updated covering developments in sanction and tax laws, and includes further exploration on transnational tort litigation and universal civil jurisdiction. The need for such an overview has grown more pressing in recent years as the traditional framework of the law of jurisdiction, grounded in the principles of sovereignty and territoriality, has been undermined by piecemeal developments. Antitrust jurisdiction is heading in new directions, influenced by law and economics approaches; new EC rules are reshaping jurisdiction in securities law; the U.S. is arguably overreaching in the field of corporate governance law; and the universality principle has gained ground in European criminal law and U.S. tort law. Such developments have given rise to conflicts over competency that struggle to be resolved within traditional jurisdiction theory. This study proposes an innovative approach that departs from the classical solutions and advocates a general principle of international subsidiary jurisdiction. Under the new proposed rule, States would be entitled, and at times even obliged, to exercise subsidiary jurisdiction over internationally relevant situations in the interest of the international community if the State having primary jurisdiction fails to assume its responsibility.
Author: Daniel Lederman
Publisher: World Bank Publications
ISBN: 0821384910
Category : Business & Economics
Languages : en
Pages : 153
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Book Description
Does what economies export matter for development? If so, can industrial policies improve on the export basket generated by the market? This book approaches these questions from a variety of conceptual and policy viewpoints. Reviewing the theoretical arguments in favor of industrial policies, the authors first ask whether existing indicators allow policy makers to identify growth-promoting sectors with confidence. To this end, they assess, and ultimately cast doubt upon, the reliability of many popular indicators advocated by proponents of industrial policy. Second, and central to their critique, the authors document extraordinary differences in the performance of countries exporting seemingly identical products, be they natural resources or 'high-tech' goods. Further, they argue that globalization has so fragmented the production process that even talking about exported goods as opposed to tasks may be misleading. Reviewing evidence from history and from around the world, the authors conclude that policy makers should focus less on what is produced, and more on how it is produced. They analyze alternative approaches to picking winners but conclude by favoring 'horizontal-ish' policies--for instance, those that build human capital or foment innovation in existing and future products—that only incidentally favor some sectors over others.
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 96
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Author: Intergovernmental Panel on Climate Change
Publisher: Cambridge University Press
ISBN: 1107025060
Category : Business & Economics
Languages : en
Pages : 593
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Book Description
Extreme weather and climate events, interacting with exposed and vulnerable human and natural systems, can lead to disasters. This Special Report explores the social as well as physical dimensions of weather- and climate-related disasters, considering opportunities for managing risks at local to international scales. SREX was approved and accepted by the Intergovernmental Panel on Climate Change (IPCC) on 18 November 2011 in Kampala, Uganda.
Author: United States. Congress
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1556
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Author: Pierre Sauve
Publisher: World Bank Publications
ISBN: 0821383434
Category : Political Science
Languages : en
Pages : 246
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Book Description
Trade in services, far more than trade in goods, is affected by a variety of domestic regulations, ranging from qualification and licensing requirements in professional services to pro-competitive regulation in telecommunications services. Experience shows that the quality of regulation strongly influences the consequences of trade liberalization. WTO members have agreed that a central task in the ongoing services negotiations will be to develop a set of rules to ensure that domestic regulations support rather than impede trade liberalization. Since these rules are bound to have a profound impact on the evolution of policy, particularly in developing countries, it is important that they be conducive to economically rational policy-making. This book addresses two central questions: What impact can international trade rules on services have on the exercise of domestic regulatory sovereignty? And how can services negotiations be harnessed to promote and consolidate domestic policy reform across highly diverse sectors? The book, with contributions from several of the world's leading experts in the field, explores a range of rule-making challenges arising at this policy interface, in areas such as transparency, standards and the adoption of a necessity test for services trade. Contributions also provide an in-depth look at these issues in the key areas of accountancy, energy, finance, health, telecommunications and transportation services.
Author: Sol Picciotto
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 424
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Book Description
This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.
