Showing 1 - 10 of 21
No abstract.
Persistent link: https://www.econbiz.de/10010611599
This paper contributes to research endogenizing multinational firms in general-equilibrium trade models. We attempt to … trade costs are moderate to high. In some cases, foreign investment or trade liberalization leads to a reversal in the … direction of trade. Investment liberalization can also lead to an increase in the volume of trade and produces a strong tendency …
Persistent link: https://www.econbiz.de/10010600203
The Dispute Settlement (DS) system is a central feature of the World Trade Organization (WTO) Agreement. This …
Persistent link: https://www.econbiz.de/10009386417
Portuguese Abstract: Este artigo procede a um exame compreensivo da jurisprudência do Tribunal de Justiça da União Europeia no que se refere ao conceito de abuso em matéria de fiscalidade direta. O artigo tem como ponto de partida a jurisprudência do Tribunal nesta matéria, começando com...
Persistent link: https://www.econbiz.de/10014031809
Persistent link: https://www.econbiz.de/10014095485
This is an Opinion Statement prepared by the CFE ECJ Task Force on the Commission v Spain case (also cited as the 'Form 720' case), in which the First Chamber of the Court of Justice of the EU (ECJ) delivered its decision on 27 January 2022. The Court, in its decision, ruled in favour of the...
Persistent link: https://www.econbiz.de/10014082963
The CFE Tax Advisers Europe welcomes the judgment of the Court as it provides further clarification on the legal protection of the information holders afforded by Article 47 of the Charter of Fundamental Rights of the European Union in cases of cross-border exchange of information. Article 47 of...
Persistent link: https://www.econbiz.de/10013295760
We propose a model of trade agreements in which contracting is costly, and as a consequence the optimal agreement may … be incomplete. Inspite of its simplicity, the model yields rich predictions on the structure of the optimal trade … explicitly into account can help explain a number of key features of real trade agreements. …
Persistent link: https://www.econbiz.de/10005771085
The purpose of this paper is to report some initial findings based on the WTO Dispute Settlement Data Set (Ver. 2.0) that the authors have compiled for the World Bank. The data set contains approximately 28 000 observations on the workings of the Dispute Settlement (DS) system. It covers all 351...
Persistent link: https://www.econbiz.de/10005419503
This paper discusses allocation of burden of proof in environmental disputes in the WTO system. Besides laying down the natural principles that (i) the complainant carries the burden to (ii) make a prima facie case that its claim holds, WTO adjudicating bodies have said little of more general...
Persistent link: https://www.econbiz.de/10005419555