Combining theoretical analysis with insights derived from interactions with trade negotiators, this book analyzes the issues surrounding the creation of new 'trade rules', addressing trade topics including the trade and development linkage

Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes' similar economic rationales this difference between bilateralism in international double tax avoidance and...