Document Type

Article

Publication Date

2002

Keywords

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

Disciplines

International Law | Taxation-Federal Income | Taxation-Transnational | Tax Law

Abstract

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.

Comments

Background note to Brian J. Arnold, Jacques Sasseville, and Eric Zolt, "Summary of the Proceedings of an Invitational Seminar on Tax Treaties in the 21st Century."

Publication Citation

Published in: Canadian Tax Journal, vol. 50, no. 1 (2002).