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 | 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.
Recommended Citation
Green, Robert A., "The Interaction of Tax and Non-Tax Treaties" (2002). Cornell Law Faculty Publications. 953.
https://scholarship.law.cornell.edu/facpub/953
Publication Citation
Robert A. Green, "The Interaction of Tax and Non-Tax Treaties", 50 Canadian Tax Journal (2002)
Included in
International Law Commons, Taxation-Federal Commons, Taxation-Transnational Commons, Tax Law Commons
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."