What can Trade Teach Tax? Examining Reform Options for Art. 24 (Non-Discrimination) of the OECD Model

World Tax Journal, Vol. 2, No. 2, pp. 139-153, June 2010

16 Pages Posted: 19 Jul 2010  

Arthur J. Cockfield

Queen's University - Faculty of Law

Brian J. Arnold

Goodmans LLP Toronto

Date Written: June 1, 2010

Abstract

This paper examines the relationship between tax and trade agreements with respect to the protection against discrimination and suggests that trade and tax should remain separate because there is relatively little that trade can offer tax in terms of policy guidance with respect to income tax discrimination issues. Although international trade agreements contain broad non-discrimination provisions that are potentially applicable to tax measures, in general tax measures are carved out of trade agreements and are dealt with exclusively under bilateral income tax treaties. As an alternative to subjecting income tax systems to the non-discrimination provisions of trade agreements, the paper discusses the possibility of certain limited changes to the Commentary on Article 24 of the OECD model tax treaty, to expand the protection against discrimination.

Keywords: International Tax, International Trade, Discrimination, Tax Policy, OECD Model Tax Treaty

Suggested Citation

Cockfield, Arthur J. and Arnold, Brian J., What can Trade Teach Tax? Examining Reform Options for Art. 24 (Non-Discrimination) of the OECD Model (June 1, 2010). World Tax Journal, Vol. 2, No. 2, pp. 139-153, June 2010. Available at SSRN: https://ssrn.com/abstract=1645531

Arthur Cockfield (Contact Author)

Queen's University - Faculty of Law ( email )

Macdonald Hall
Kingston, Ontario K7L 3N6 K7L3N6
Canada

Brian J. Arnold

Goodmans LLP Toronto ( email )

250 Yonge Street
Suite 2400, Box 24
Toronto, Ontario M5B 2M6
Canada
(416) 597-2015 (Phone)

Paper statistics

Downloads
324
Rank
73,828
Abstract Views
986