Non-discrimination and Trade in Services

The Role of Tax Treaties

  • Catherine A. Brown

Table of contents

  1. Front Matter
    Pages i-xx
  2. Catherine A. Brown
    Pages 1-17
  3. Catherine A. Brown
    Pages 19-49
  4. Catherine A. Brown
    Pages 51-98
  5. Catherine A. Brown
    Pages 99-123
  6. Back Matter
    Pages 261-273

About this book


This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements.

The book
examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services.


trade in services tax non-discrimination tax treaty international tax law most favoured nation treatment discriminatory tax treatment multilateral free trade agreement regional free trade agreement bilateral free trade agreement North American Free Trade Agreement (NAFTA) World Trade Organization (WTO) ASEAN, Australia and New Zealand Free Trade Area (AANZFTA) General Agreement on Trade in Services (GATS) cross-border trade income tax model tax treaty non-resident taxation double taxation tax credit withholding tax

Authors and affiliations

  • Catherine A. Brown
    • 1
  1. 1.Faculty of LawUniversity of CalgaryCalgaryCanada

Bibliographic information

Industry Sectors
Finance, Business & Banking