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TRATADOS MULTILATERAIS. THE EFFECTS OF GLOBAL AND REGIONAL TRADE AGREEMENTS ON DOMESTIC TAX LAW AND BILATERAL TAX CONVENTIONS: GENERAL ASPECTS Howard M. Liebman. A – TYPE OF AGREEMENTS 1 – MULTILATERAL TRADE AGREEMENT: WORLD TRADE ORGANIZATION (WTO).

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tratados multilaterais
TRATADOS MULTILATERAIS

THE EFFECTS OF GLOBAL AND REGIONAL TRADE

AGREEMENTS ON DOMESTIC TAX LAW AND

BILATERAL TAX CONVENTIONS: GENERAL ASPECTS

Howard M. Liebman

a type of agreements 1 multilateral trade agreement world trade organization wto
A – TYPE OF AGREEMENTS 1 – MULTILATERAL TRADE AGREEMENT: WORLD TRADE ORGANIZATION (WTO)

. Successor to GATT 1947.

. WTO Laws: 16 sections of the Marrackesh Agreement and its annexes (GATT, GATS, TRIPS, SPS, SCM, DSU).

. 149 members; represents more than 95% of worldwide trade.

. Implements trade agreements, settles trade disputes, forum for trade negotiations, all with a potential/actual tax impact.

2 regional trade agreements
2 – REGIONAL TRADE AGREEMENTS
  • NAFTA (U.S., Canada, Mexico).

. Entered into force on January 1, 1994.

. Free movement of goods and services, fair competition, investment protection, IPR protection.

  • MERCOSUR (Primarily Argentina, Brazil, Paraguay, Uruguay, Venezuela).

. Entered into force on January 1, 995.

. Free movement of goods and services, common external tariff and common trade policy.

2 regional trade agreements1
2 – REGIONAL TRADE AGREEMENTS
  • APEC (21 members – Asia Pacific).

. Economic and trade forum.

. Promotes the reduction of barriers to trade and investment.

  • ASEAN (10 members).
  • CARICOM (15 members and 5 associate members).

. Entered into force on August 1, 1973.

. Common market.

2 regional trade agreements2
2 – REGIONAL TRADE AGREEMENTS
  • EU (25 members) – EC (45 members).

. Treaty of rome (1957), Single European Act (1986), Treaty of Maastricht (1992).

. Internal Policies: single market, common system of indirect taxation of goods and services and excises.

. External Policies: Common external custom tariff, common trade policy, etc.

2 regional trade agreements3
2 – REGIONAL TRADE AGREEMENTS
  • EFTA (Current members: Iceland, Liechenstein, Norway, Switzerland).

. Entered into force on May 3, 1960.

. Free movement of persons, services and investment, fair conditions of competition, IPR protection.

  • Other Free Trade Agreements (FTAs): Regional (see list from the WTO) and Bilateral (see list from the USTR).
3 bilateral investment treaties bits
3 – BILATERAL INVESTMENT TREATIES (BITs)

. Over 2,400 BITs.

. Fosters the liberalization, protection and/or promotion of foreign direct investment.

. How?

  • Non-discrimination principles: “National Treatment” and “Most Favored Nation Treatment”.

 Offers protection against expropriation, free transfer of capital and transparency in legal and administrative procedures.

b scope of agreements tax covered by the wto nafta bits
B – SCOPE OF AGREEMENTS: TAX COVERED BY THE WTO, NAFTA, BITs

1 - The WTO Agreements.

  • GATT 1994.

. Article I:1 – MFN treatment applies to custom duties and charges of any kind. May include internal taxes.

. Article III:2 – National Treatment applies to internal taxes and any other charges.

  • The SCM (Subsidies and Countermeasures) Agreement Article 1.

. Covers both actual or potential direct transfers of funding as well as any governmental revenues due but foregone or not collected.

. Granted/ordered by any public body.

b scope of agreements tax covered by the wto nafta bits1
B – SCOPE OF AGREEMENTS: TAX COVERED BY THE WTO, NAFTA, BITS.

2. NAFTA Section 2103.

. Deals with taxation in a very etensive fashion.

  • BITs.

. Reminder: BITs are concluded to favor foreign direct investments.

. Deal with taxation to a very limited extent (if any).

. Possible Rationale: Taxation should be dealt with in a bilateral taxation treaty.

. Case study: US-Uruguay BIT of November 11, 2005.

 Taking from the left hand what one gives with the right.

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