Non-discrimination and trade in services : the role of tax treaties

목차 (Table of Contents)

• CONTENTS
• 1 Introduction = 1
• 1.1 Overview = 1
• 1.2 Background = 2
• 1.3 Structure = 6
• 1.4 Observations = 10
• 1.5 Conclusions = 14
• References = 15
• 2 The General Agreement on Trade in Services = 19
• 2.1 Overview = 19
• 2.2 Non-discrimination and Trade Agreements : The World Stage = 20
• 2.2.1 The General Agreement on Trade in Services (GATS) = 21
• 2.2.2 The OECD and UN Model Tax Treaties : The Taxation of Non-resident Service Providers and Tax Treaty Non-discrimination Obligations = 29
• 2.3 Non-discrimination and Non-resident Service Providers—The Bottom Line = 40
• 2.3.1 Tax and Trade Agreements : Non-discrimination Obligations Compared = 42
• 2.4 Conclusions = 47
• References = 48
• 3 Regional Free Trade Agreements = 51
• 3.1 Overview = 51
• 3.2 The North American Free Trade Agreement = 53
• 3.2.1 Overview = 53
• 3.2.2 Taxation Measures = 55
• 3.2.3 The NAFTA and the Parties’ Tax Treaties = 62
• 3.3 The ASEAN–Australia–New Zealand Free Trade Agreement (AANZFTA) = 85
• 3.3.1 Overview = 85
• 3.3.2 Most Favoured Nation Treatment = 86
• 3.3.3 National Treatment = 88
• 3.3.4 Differing Levels of Protection = 90
• 3.4 The Trans-Pacific Partnership Agreement = 91
• 3.5 Conclusions = 93
• References = 96
• 4 Bilateral Free Trade Agreements = 99
• 4.1 Overview = 99
• 4.2 Canada’s Bilateral Free Trade Agreements = 100
• 4.2.1 The Canada-Colombia Free Trade Agreement (CCFTA) and the Canada-Panama Free Trade Agreement (CPFTA) = 100
• 4.2.2 The CETA = 106
• 4.3 Australia’s Bilateral Free Trade Agreements = 110
• 4.3.1 Overview = 110
• 4.3.2 Singapore-Australia Free Trade Agreement = 111
• 4.3.3 Australia-U.S. Free Trade Agreement = 111
• 4.3.4 Australia-Chile Free Trade Agreement = 113
• 4.3.5 Australia-Thailand Free Trade Agreement = 113
• 4.3.6 Australia-Malaysia Free Trade Agreement = 113
• 4.3.7 Australia-Korea Free Trade Agreement = 115
• 4.3.8 Australia-Japan Free Trade Agreement = 115
• 4.3.9 Australia-China Free Trade Agreement = 116
• 4.3.10 The Impact of Tax Treaties = 117
• 4.4 Conclusions = 120
• References = 123
• 5 The WTO, NAFTA and the TFEU : Regional Perspectives by WTO Members on Non-discrimination Obligations = 125
• 5.1 Overview = 125
• 5.2 Background = 126
• 5.3 International Trade Agreements Affecting Trade in Services in the NAFTA Block = 127
• 5.3.1 A Canadian Perspective = 127
• 5.4 International Trade Agreements Affecting Trade in Services in the European Union = 135
• 5.4.1 United Kingdom Perspective = 135
• 5.4.2 Services and Direct Taxation in the European Union = 136
• 5.4.3 European Union Cases on Direct Taxation and Services = 138
• 5.4.4 The Relationship of Bilateral Tax Treaties to European Union Law = 148
• 5.5 Tax Discrimination? Some Comparative Examples = 153
• 5.5.1 Example 1 = 153
• 5.5.2 Example 2 = 155
• 5.5.3 Example 3 = 156
• 5.6 Conclusions = 158
• References = 159
• 6 The Potential for Discriminatory Tax Treatment Based on Structural Elements in OECD and UN Based Tax Treaties = 163
• 6.1 Overview = 163
• 6.2 The Tax Treaty Allocation Rules = 164
• 6.3 The Treatment of Services in Tax Treaties: A Survey of Country Practices = 166
• 6.3.1 UN Model Tax Treaty Approach—Specific Provisions on Services = 167
• 6.3.2 OECD Model Tax Treaty Approach—No Specific Provisions on Services = 169
• 6.3.3 The OECD Optional Services Provision Included in the Commentaries (2008) = 170
• 6.3.4 The Inclusion of (Types of) Services in the Royalty Article = 171
• 6.3.5 Separate Treaty Article for Services (Technical Services) = 172
• 6.3.6 The ‘Other Income’ Article = 173
• 6.4 The Basis of Taxation = 174
• 6.5 The Method of Collecting Tax = 174
• 6.5.1 Self Assessment = 175
• 6.5.2 Withholding Tax = 175
• 6.5.3 When Are Withholding Taxes Imposed? = 177
• 6.5.4 The Obligation of the Withholding Agent = 179
• 6.5.5 Summary = 179
• 6.6 Differing Non-discrimination Obligations = 180
• 6.6.1 Business Profits = 182
• 6.6.2 Independent Personal Services = 183
• 6.6.3 Royalties = 183
• 6.6.4 Other Income = 184
• 6.7 An Example = 184
• 6.8 Conclusions = 185
• References = 186
• 7 The Potential for Discriminatory Tax Treatment Based on Domestic Law = 189
• 7.1 Overview = 189
• 7.2 Non-resident Service Providers and Withholding Tax = 190
• 7.2.1 Country Examples = 192
• 7.2.2 Conclusions = 206
• 7.3 The FATCA Example = 207
• 7.3.1 Foreign Account Tax Compliance Act = 208
• 7.3.2 International Response to the FATCA = 210
• 7.3.3 Non-discrimination Obligations Under the WTO Agreement = 211
• 7.3.4 Non-discrimination Obligations Under the OECD Model Tax Treaty = 213
• 7.4 Conclusions = 221
• References = 222
• 8 Towards a New Non-discrimination Obligation—Policy Considerations = 225
• 8.1 Overview = 225
• 8.2 Recommendation 227
• 8.3 Option 1 : The Status Quo = 228
• 8.4 Option 2 : Trade Agreement Reform = 229
• 8.5 Option 3 : Tax Treaty Reform = 230
• 8.5.1 Which Non-discrimination Principle? = 230
• 8.5.2 Trade Law Principles = 232
• 8.5.3 Investment Agreement Principles = 233
• 8.5.4 Treaty for the Functioning of the European Community Principles = 235
• 8.5.5 A New Tax Treaty Standard = 236
• 8.5.6 Designing a Tax Treaty Non-discrimination Obligation = 238
• 8.5.7 Structural Issues = 239
• 8.5.8 The Proposed Non-discrimination Obligation = 245
• 8.5.9 Dispute Resolution (Mutual Agreement Procedure) = 246
• 8.5.10 Additional Commentary to Article 24 = 252
• 8.5.11 Limitations of the Proposed Non-discrimination Obligation = 253
• 8.5.12 A More Modest Proposal = 254
• 8.5.13 Why Would Tax Treaty Partners Agree to an Expanded Non-discrimination Obligation? = 256
• 8.5.14 Conclusions = 257
• References = 258
• Appendix = 261