• Catherine A. BrownEmail author


This chapter provides an introduction to the subject matter of the book, its basic structure, and a summary of the book’s conclusions.


World Trade Organization Trade Agreement Free Trade Agreement North American Free Trade Agreement Regional Trade Agreement 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.



  1. Foreign Account Tax Compliance Act, 26 USC (2010) Pub L No 111-147.Google Scholar

Treaties and Treaty Documents

  1. Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area, 27 February 2009, [2010] ATS 1.Google Scholar
  2. Convention between Australia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, 31 January 2008, [2008] ATS 21.Google Scholar
  3. European Union, Consolidated Version of the Treaty on the Functioning of the European Union, 26 October 2012, OJ L 326/47-326/390. Google Scholar
  4. Free Trade Agreement Between Canada and the Republic of Colombia, 21 November 2008, Can TS 2011 No 11.Google Scholar
  5. Free Trade Agreement Between Canada and the Republic of Panama, 14 May 2010, Can TS 2013 No 9.Google Scholar
  6. General Agreement on Tariffs and Trade, 30 October 1947, 30 October 1947, 58 UNTS 187, 33 ILM 1153 (1994).Google Scholar
  7. General Agreement on Trade in Services, 15 April 1995, Annex 1B of the World Trade Organization Agreement, 1869 UNTS 183, 33 ILM 1167 (1994).Google Scholar
  8. North American Free Trade Agreement Between the Government of Canada, the Government of the United Mexican States and the Government of the United States, 17 December 1992, Can TS 1994 No 2, 32 ILM 289.Google Scholar
  9. OECD. (2010). Model Tax Convention on Income and on Capital Paris: OECD.Google Scholar
  10. United Nations. (2011). Department of Economic and Social Affairs, Model Double Taxation Convention between Developed and Developing Counties (New York: UN).Google Scholar
  11. Vienna Convention on the Law of Treaties, opened for signature 23 May 1969, 1155 UNTS 331, 8 ILM 679.Google Scholar
  12. WTO, Final Act Embodying the Results of the Uruguay Round of Multilateral Trade Negotiations, 15 April 1994.Google Scholar

Government Documents

  1. Explanatory Memorandum of Article 26 of the Australia-Japan Tax Treaty, Chapter 1, 2008 Australia-Japan Convention, International Tax Agreements Amendment Bill (No 1) 2008 circulated by the authority of the Treasurer, the Hon Wayne Swan MP.

Secondary Material

  1. Avi-Yonah, R., & Slemrod, J. (2001). (How) should trade agreements deal with income tax issues? Tax Law Review, 55(4), 533.Google Scholar
  2. Brauner, Y. (2005). International trade and tax agreements may be coordinated, but not reconciled. Virginia Tax Review, 25, 251.Google Scholar
  3. Brown, C., & O’Brien, M. (2006). Tax discrimination and the cross border provision of services. In C. P. M. Waters (Ed.), British and Canadian perspectives on international law. Dordrecht, NL: Martinus Nijhoff Publishers.Google Scholar
  4. Cockfield, A. J., & Arnold, B. J. (2010). What can trade teach tax? Examining reform options for art. 24 (Non-Discrimination) of the OECD model. World Tax Journal, 2(2), 139.Google Scholar
  5. Daly, M. (2004). The WTO and direct taxation. Paper delivered at the High Level Scientific Conference, Department of Austrian and International Tax Law, University of Vienna, July 8–11, 2004.Google Scholar
  6. Farrell, J. E. (2013). The interface of international trade law and taxation. Amsterdam, NL: IBFD.Google Scholar
  7. Green, R. A. (1998). Antilegalistic approaches to resolving disputes between governments: A comparison of the international tax and trade regimes. Yale Journal of International Law, 23(1), 79.Google Scholar
  8. IFA. (2008). Non-discrimination at the crossroads of international taxation. In Cahiers de Droit Fiscal International, 62nd Congress of the International Fiscal Association, Brussels 2008, 93a. Amersfoort, NL: Sdu Fiscale & Financiële Uitgevers.Google Scholar
  9. IFA. (2012). Enterprise services. In Cahiers de Droit Fiscal International, 66th Congress of the International Fiscal Association, Boston 2012, 97a. Amersfoort, NL: Sdu Fiscale & Financiële Uitgevers.Google Scholar
  10. Mander, K. (1993). The institute for agriculture and trade policy, trade news bulletin. U.S. Wants Out of GATT Services Tax Proposal U.S., EU Fail to Achieve Breakthrough, Farmers To Protest Mexican Senate Approves NAFTA. Trade News Bulletin, 2(211), 24 November 1993.!topic/
  11. Mason, R., & Knoll, M. S. (2012). What is tax discrimination? Yale Law Journal, 121(5), 1014.Google Scholar
  12. Nitikman, J., & Schreiner, L. (2008). Non-discrimination at the crossroads of international taxation. In Studies on international Fiscal Law vol 93a. Rotterdam: IFA.Google Scholar
  13. Samuels, L. (2008). Treatment of tax measures under international trade and investment agreements: The GATS compromise. American Society of International Law Proceedings, 102(51).Google Scholar
  14. Slemrod, J. (1996). Tax cacophony and the benefits of free trade. In J. Bhagwhati & R. E. Hudec (Eds.), Fair trade and harmonization: Prerequisites for free trade? Cambridge, MA: MIT Press.Google Scholar
  15. Stahl, T. H. E. (1994). Liberalizing international trade in services: The case for side stepping the GATT. Yale Journal of International Law, 19(2), 405.Google Scholar
  16. van Raad, K. (2007). Non-discrimination from the perspective of the OECD model and the EC treaty-structural and conceptual issues. In R. Avi-Yonah, Jr., J. R. Hines, Jr., & M. Lang (Eds.), Comparative fiscal federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence. Alphen aan den Rijn, NL: Kluwer Law International.Google Scholar
  17. Warren, A. C., Jr. (2001). Income tax discrimination against international commerce. Tax Law Review, 54(2), 131.Google Scholar
  18. Wijnen, W., de Goede, J., & Alessi, A. (2012). United Nations/OECD-The treatment of services in tax treaties. Bulletin for International Taxation, 66, 1.Google Scholar

Copyright information

© Springer Nature Singapore Pte Ltd. 2017

Authors and Affiliations

  1. 1.Faculty of LawUniversity of CalgaryCalgaryCanada

Personalised recommendations