Non-discrimination and Trade in Services: The Role of Tax Treaties
"Foreword" -- "Preface" -- "Contents" -- "Abbreviations" -- "Definitions" -- "Cross Border Trade In Services" -- "Direct Taxes" -- "Discrimination" -- "Foreign or Non-resident Service Provider" -- "Indirect Taxation" -- "Most Favored Nation Treatment" -- "National Treatment" -- "Non-discrimination" -- "Services" -- "Source (or Host) Country" -- "Taxation Measure" -- "Trade Barrier" -- "Trade in Services" -- "Residence Country" -- "1 Introduction" -- "1.1 Overview" -- "1.2 Background" -- "1.3 Structure" -- "1.4 Observations" -- "1.5 Conclusions" -- "References" -- "Legislation" -- "Treaties and Treaty Documents" -- "Government Documents" -- "Secondary Material" -- "2 The General Agreement on Trade in Services" -- "2.1 Overview" -- "2.2 Non-discrimination and Trade Agreements: The World Stage" -- "2.2.1 The General Agreement on Trade in Services (GATS)" -- "2.2.1.1 Overview" -- "2.2.1.2 General Obligations (Most Favoured Nation Treatment)" -- "2.2.1.3 National Treatment and Market Access: Specific Commitments" -- "2.2.1.4 Taxation Measures" -- "2.2.2 The OECD and UN Model Tax Treaties: The Taxation of Non-resident Service Providers and Tax Treaty Non-discrimination Obligations" -- "2.2.2.1 Taxation of Service Providers" -- "Business Profits" -- "Permanent Establishments" -- "Independent Personal Services" -- "2.2.2.2 Non-discrimination Obligations" -- "Overview" -- "Non-discrimination and the Taxation of Tax Resident but Foreign-Owned Corporations" -- "Non-discrimination and the Taxation of Permanent Establishments" -- "Non-discrimination and the Taxation of Non-residents (Including Foreign-Owned Enterprises)" -- "2.3 Non-discrimination and Non-resident Service Providers—The Bottom Line" -- "2.3.1 Tax and Trade Agreements: Non-discrimination Obligations Compared" -- "2.3.1.1 The Interaction of the GATS and Tax Treaties" -- "2.4 Conclusions