Introduction -- Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime.
International tribunals and legal scholars have been considering the relationship between International Humanitarian Law ('IHL') and International Human Rights Law ('IHRL') for a number of years.1The International Court of Justice famously or infamously (depending on your perspective) considered their relationship in itsNuclear Weapons Advisory Opinionin 1996.2The Court concluded that while IHRL did apply in times of armed conflict, when it came to the prohibition of arbitrarily taking human life in Article 6 of the International Covenant on Civil and Political Rights 1966, the content of that prohibition had to be found in thelex specialisof IHL.
The General Agreement on Trade in Services (GATS) is one of the World Trade Organization's most important agreements. This accord is the first and only set of multilateral rules covering international trade in services. It is a framework for international trade in services and a legal basis for resolving conflicting national interests. For the past two decades, trade in services has grown faster than merchandise trade. Currently, they represent more than two thirds of the World Gross Domestic Product. As the term services covers a wide range of intangible and heterogeneous products and activities, there has been an increasing demand for detailed, relevant and internationally comparable statistical information on trade in services. In the last ten years, the share of transportation services in international trade in commercial services was steady and amounted to about one quarter.
Potential synergies between international trade and tourism are viewed optimistically by governments, yet research to assess their association is limited. To gain an understanding of trade and tourism relationships, this paper reports on a study which examines both product-related and tourism-related place image effects on consumer behavior simultaneously. Using the U.S. as the country of focus, key product and travel relationships are measured by structural equation modeling of consumer data from South Korea. Findings support the cross-over effect between one's beliefs about a country as a destination and as a producer, and one's willingness to travel to it and/or buy its products, and most strongly, that product beliefs affect views of travel destinations.