Abstract

http://ssrn.com/abstract=254854
 
 

Citations



 


 



Income Tax Discrimination Against International Commerce


Alvin C. Warren Jr.


Harvard Law School


Tax Law Review, Vol. 54, 2000

Abstract:     
Taxation and trade are governed by two very different sets of international agreements. The bilateral tax treaties, which originated in the 1920s, do not, for example, contain the rule-oriented dispute-settlement procedures of the multinational trade treaties, which have developed since World War II. In this article, Professor Warren analyzes the constraints imposed by the two sets of agreements on a country's freedom to use its income tax to discriminate against international commerce. His principal conclusions are that the current distinction between permissible and impermissible discrimination is incoherent and that the pre-World War II international tax regime is in need of fundamental reexamination.

Accepted Paper Series





Not Available For Download

Date posted: January 27, 2001  

Suggested Citation

Warren, Alvin C., Income Tax Discrimination Against International Commerce. Tax Law Review, Vol. 54, 2000. Available at SSRN: http://ssrn.com/abstract=254854

Contact Information

Alvin C. Warren Jr. (Contact Author)
Harvard Law School ( email )
1575 Massachusetts
Hauser Hall 308
Cambridge, MA 02138
United States
Feedback to SSRN


Paper statistics
Abstract Views: 1,051

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 0.234 seconds