In pursuit of fair tax competition the linkage between PTA, WTO subsidies and EU State Aid rules Pedro Guilherme Lindenberg Schoueri & Jeffrey Owens
By: Schoueri, Pedro Guilherme Lindenberg
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Contributor(s): Owens, Jeffrey.
Material type: 
ArticlePublisher: 2020Subject(s): ORGANIZACION MUNDIAL DEL COMERCIO | ACUERDOS COMERCIALES | AYUDA ESTATAL | IMPUESTOS | COMPETENCIA FISCAL NOCIVA | CONTROL | UNION EUROPEA
In:
Intertax v. 48, Issues 6-7, June / July 2020, p. 582-601Summary: The EU is entering into multiple Preferential Trade Agreements (PTAs) with a view to promote free trade and, in the field of taxation, to tackle harmful tax practices. In order to achieve the latter goal, the block is pushing for the inclusion of state aid clauses in its new PTAs. This article checks these state aid provisions, seeking to establish whether their concrete characteristics are actually suitable to achieve their goals. The article also checks the potential side effects of including state aid clauses in PTAs, in connection with the fragmentation of international trade law and the possible consequences for developing countries.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/6/7-4 (Browse shelf) | Available | OP 2141/2020/6/7-4 |
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| OP 2141/2020/6/7-1 Covid-19 | OP 2141/2020/6/7-2 What is international double taxation? | OP 2141/2020/6/7-3 Tax law and the transfer of losses | OP 2141/2020/6/7-4 In pursuit of fair tax competition | OP 2141/2020/6/7-5 Place of effective management in the digital economy | OP 2141/2020/6/7-6 The use of paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines for the application of transfer pricing rules | OP 2141/2020/6/7-7 The emergence of transparency and exchange of information for tax purposes on request as an international tax custom |
Resumen.
The EU is entering into multiple Preferential Trade Agreements (PTAs) with a view to promote free trade and, in the field of taxation, to tackle harmful tax practices. In order to achieve the latter goal, the block is pushing for the inclusion of state aid clauses in its new PTAs. This article checks these state aid provisions, seeking to establish whether their concrete characteristics are actually suitable to achieve their goals. The article also checks the potential side effects of including state aid clauses in PTAs, in connection with the fragmentation of international trade law and the possible consequences for developing countries.
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