000			01647nab a2200289 c 4500
999			_c142412 _d142412
003			ES-MaIEF
005			20200824131819.0
007			ta
008			200824t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_968172 _aSchoueri, Pedro Guilherme Lindenberg
245		0	_aIn pursuit of fair tax competition _bthe linkage between PTA, WTO subsidies and EU State Aid rules _c Pedro Guilherme Lindenberg Schoueri & Jeffrey Owens
260			_c2020
500			_aResumen.
520			_aThe 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.
650		4	_947916 _aORGANIZACION MUNDIAL DEL COMERCIO
650		4	_96729 _aACUERDOS COMERCIALES
650		4	_932236 _aAYUDA ESTATAL
650		4	_aIMPUESTOS _947460
650		4	_940318 _aCOMPETENCIA FISCAL NOCIVA
650		4	_aCONTROL _940745
650		4	_aUNION EUROPEA _948644
700	1		_aOwens, Jeffrey _92712
773	0		_9162493 _oOP 2141/2020/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, Issues 6-7, June / July 2020, p. 582-601
942			_cART