The WTO and other non-tax treaties

Taxation is one of the most protected areas of national sovereigntyand therefore has great potential of causing obstructive effects on internationaltrade activities. In this respect the World Trade Organisationis the world's single supervisor of global trade. And of coursethe WTO is very well aware of the phenomenon of tax-related distortionsof international trade.This book will deal with the WTO provisions relating to taxationand the resulting consequences for a country's latitude to design itsfiscal measures. The author will give an introduction to the WTOagreements' legal status within the European Union and the singleEuropean Member States. Focus will be on the impact of the WTOregulations in the respective legal orders which includes an analysisof their legal enforceability. Moreover the repercussions on individualparties will be addressed as well. Primarily the book will be dedicatedto the GATT and the GATS and their effect on taxation. Great emphasiswill be attached to the two major principles embraced therein -Most-Favored-Nation Treatment and National Treatment. In additionlight will be shed on the relationship between the WTO and bilateraldouble taxation conventions on the eventuality of conflict and thepossible prevalence of one agreement over the other. Finally non-taxtreaties other than the WTO will be addressed. The purpose is toshow to what extent these treaties include provisions on taxation orcarve-out the issue. Substantially the author focuses on Treaties ofFriendship Commerce and Navigation Bilateral Investment Treatiesand the Multilateral Agreement on Investment.