More countries and economic regions are applying the Harmonized Commodity Description and Coding System (Harmonized System Convention). Here is an overview for 2014 of the new countries which are using the worldwide uniform language of trade now and will apply the tariff scheme from 2015.

More and more countries and economic regions are applying the Harmonized Commodity Description and Coding System (Harmonized System Convention). This paper examines, in the update 2009, the new countries which are using the worldwide uniform language of trade since 2007 and 2008 and which are...

Some scientists and authorities are arguing that tariffs are growing more and more unimportant since eight GATT/WTO-Tariff-Rounds have resulted in tremendous reductions of the original tariff rates in the late 1940ies. The Non-Tariff-Measures however are gaining more importance. A...

The article argues that despite the fanfare around it, the outcome of the BEPS project is unlikely to be dramatic, at least in the short term. Beyond a period of increased legal uncertainty and aggressive enforcement by some countries, it expects little substantive change in tax treaties. The...

Regional Trade Agreements (RTAs) are growing more and more important in the global trade in goods and services. The WTO has now launched a new database on RTAs that contains all relevant documentation received by the WTO Secretariat

The Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is one action by the OECD to address tax-base erosion and profit shifting (BEPS), i.e., double non-taxation or strategies consisting of artificially shifting profits to low-tax...

This article, which is based on the inaugral address given at the IBFD Tax Lecture Series in Beijing, China, examines the basic foundations and nature of income tax law before going on to offer a unifying theory of taxation law. Income tax law is notoriously complex for a range of reasons. One...

2008 was a significant year for scholars interested in the history of tax treaties. Apart from the Rust tax treaties history conference, the main event was the release of the OECD archives in September when the OECD celebrated the 50th anniversary of the OECD Model (or more accurately the...

An appropriately conceived and well-designed border climate adjustment scheme, as a policy mechanism potentially utilizable by many States party to the United Nations Framework Convention on Climate Change, may lead to desirable consequences for the development of comprehensive global greenhouse...