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This article aims to do a comprehensive analysis of the compatibility of the EU Commission's proposal on a Digital Services Tax with the European Union and WTO Law.The DST aims to answer concerns expressed by many EU citizens that were further amplified by non-governmental organizations and the...
Persistent link: https://www.econbiz.de/10014031794
This study assesses the compatibility of the EU's proposal on a Digital Service Tax with EU and WTO law.In the author's view, the European Commission's proposal for a DST is compliant with WTO law. The same cannot be said regarding EU law. In fact, the proposal raises several issues concerning...
Persistent link: https://www.econbiz.de/10012829069
The signature of the African Continental Free Trade Area (AfCFTA) Agreement during the 10th Extraordinary Summit of the African Union (AU) Assembly of Heads of State and Government held on 21 March 2018, in Kigali, Rwanda, marks a decisive turn in African regional economic integration. After...
Persistent link: https://www.econbiz.de/10012857934
This paper analyses the African Continental Free Trade Area (AfCFTA) whose Agreement entered into force on 30 May 2019, and particularly its relationship with the World Trade Organization. It considers whether the practice of African Regional Trade Agreements (RTAs) to rely on the Enabling...
Persistent link: https://www.econbiz.de/10014090490
Since the end of WWII, significant progress has been made on the road the liberalisation of global trade. The establishment of a rule-based multilateral trading system administered by the World Trade Organisation (WTO) has been an important part of this process. Yet trade-restricting national...
Persistent link: https://www.econbiz.de/10013155286
The article examines the food security implications of the WTO Agreement on Agriculture. It places the Agreement in historical context, examines its key provisions, and argues that the Agreement systematically favors industrialized country agricultural producers at the expense of farmers in...
Persistent link: https://www.econbiz.de/10014050425
As part of the Doha Development Agenda many members of the World Trade Organization (WTO) and in particular its Director-General have actively promoted the so-called Aid-for-Trade initiative. Rather than offer a comprehensive account of this initiative, the purpose here is to consider its...
Persistent link: https://www.econbiz.de/10014212078
We provide a synthesis of the theoretical models that study the use of escape clauses, also known as safeguards, in multilateral and preferential trade agreements. We consider models that explain this type of flexibility based on economic efficiency, political economy shocks, and...
Persistent link: https://www.econbiz.de/10014023452
This article engages with the recently adopted agreement for the African Continental Free Trade Area (AfCFTA) in the area of services. While services trade had heretofore stood at the queue of African trade pacts, the AfCFTA breaks new grounds by negotiating goods and services concurrently,...
Persistent link: https://www.econbiz.de/10012846257
Export taxes usage has recently risen. They are widely presumed to affect trade, but the lack of data has prevented a systematic evaluation of their trade effects. Based on a new dataset of tax rates at the product level, this paper estimates the distortionary trade effects of export taxes. The...
Persistent link: https://www.econbiz.de/10009727130