International taxation, Tax teaties, Non-tax treaties, General Agreement on Tariffs and Trade, GATT, World Trade Organization agreement, WTO, North American Free Trade Agreement, NAFTA, European Community treaty, EC
International Law | Taxation-Federal Income | Taxation-Transnational | Tax Law
This background note consists of two parts. Part one provides an overview of the extent to which tax matters are currently covered in non-tax treaties. This discussion focuses on the general agreement on tariffs and trade (GATT)/World Trade Organization (WTO) agreement and the North American free trade agreement (NAFTA) (which cover direct tax measures only to a limited extent) and the European Community (EC) treaty (which covers direct tax measures more broadly). Part two outlines the issues raised when tax matters are covered in non-tax treaties.
Green, Robert A., "The Interaction of Tax and Non-Tax Treaties" (2002). Cornell Law Faculty Publications. Paper 953.
Published in: Canadian Tax Journal, vol. 50, no. 1 (2002).