Magister Legum - LLM

The thesis is that to give insufficient recognition to international trade agreements in developing tax policies can result in distortions in international trade. It is not suggested that the objective of facilitating free trade should be paramount to sovereign interests which underlie tax policy decisions. However, the proposition is that in selecting from among alternative tax policies, the policy which should be chosen is that which achieves national objectives while minimizing distortive effects on international trade. The goals of this study are: 1) to determine whether particular tax provisions impede, distort, or otherwise have a negative and unjustifiable effect on free trade; and 2) to reflect on the intersecting role of taxation and international trade. Although many tax policies may be viewed as prima facie "discriminatory", such discrimination may be acceptable pursuant to international agreements, or overriding national interests may prevail. An attempt is made to develop a framework for examining the effects of taxation on international trade which can be used as a guide for tax policy makers in selecting policies which meet domestic criteria as well as facilitate free trade. The thesis consists of five chapters. The first f chapter sets out the methodology, conceptual framework and theoretical basis for the study. The next three chapters examine specific tax regimes in the context of the General Agreement on Tariffs and Trade (the "GATT") and underlying principles of free trade. The tax regimes are: 1) withholding taxes for payments under software licensing arrangements; 2) research and development tax incentives; and 3) cross-border transfer pricing provisions. Chapter five summarizes the case studies and outlines approaches to fiscal harmonization under a free trade regime. The conclusion is that a GATT tax code may be an appropriate mechanism for achieving harmonization for certain tax measures. However, it is infeasible, at least in the short term, to expect a GATT tax code will be placed on the World Trade Organization's agenda. Even if such a code is attainable in the future, unilateral, bilateral and other multi-lateral approaches to eliminating distortive tax policies may be more appropriate in some cases. / Law, Peter A. Allard School of / Graduate

Countertrade is no longer a new term in international trade. Countertrade will continue to grow in the next decade despite opposition from various developed countries. Nevertheless, little attention has been given to develop a generally acceptable definition of countertrade and a classification of its forms. More importantly, the study of the legal implications of countertrade under GATT and national laws of countries involved in countertrade is still limited. This thesis is a first step to explore the definition and forms of countertrade, as well as its national and international legal implications. The first part of this thesis, respecting the overview and framework of countertrade, contains three chapters. The first chapter describes the purposes and methodology employed in the research of this thesis. Chapter two discusses the development of countertrade in world trade and the definitions and major forms of countertrade transactions. A definition of "countertrade" is proposed. The discussion of elements contained in each form of countertrade will assist classification of the forms of countertrade. The advantages and disadvantages of countertrade from the perspective of both developed and developing countries is also discussed. In Chapter three, the development of countertrade policy in Canada and Thailand is examined. The writer concludes that countertrade should be encouraged but with care taken to adopt the form most suitable to the specific problems each country is facing. Generally, Thailand and Canada should study the impacts of countertrade on their economies prior to implementing countertrade policies. In respect of their mutual relations, Thailand and Canada should put an emphasis on the development of countertrade practice in the forms of Offsets and Compensation. The second part respecting the legal implications of countertrade, consists of Chapters four, five and six. Chapter four examines the legal implications of countertrade under the major provisions of the GATT and its Codes. The writer concludes that there are a number of unresolved problems with which GATT and the Codes cannot deal efficiently because they were drafted while countertrade was still unimportant in international trade. A study of the impact of countertrade and a detailed study of the legal implications under GATT is still required. In Chapters five and six, the writer examines countertrade transactions under the private and regulatory laws of Canada and Thailand. The discussion, within the limited scope of the thesis, is aimed only at providing some precautions respecting possible effects of such laws on countertrade transactions. The private law aspect deals only with basic problems of choice of law principles, the State Immunity principle, and the enforcement of foreign or international arbitral awards that arise from disputes concerning countertrade agreements. The discussion of regulatory law is divided into three parts based on the purposes and nature of the legislation: Fiscal and other regulatory control laws; Remedial regulatory laws; and the Promotion and Administrative regulatory law. Specific provisions of the legislation are examined. Certain suggestions are made for reform of the law. The last part of this thesis, Chapters seven relates to practical consideration of negotiating and drafting countertrade agreements. The purpose of this part is to guide practitioners in preparing and structuring countertrade agreements efficiently. The writer also suggests the preparation of model countertrade agreements to overcome problems of time and cost in drafting agreements, and to strengthen the developing countries' bargaining power. Chapter eight, the conclusion, summarizes the major points which are discussed in previous chapters. The diversity of countertrade transactions probably precludes the development of uniform domestic or international rule to regulate this type of international commerce. This thesis has shown that lawyers in developed and. developing countries need, however, to be aware of the special nature of countertrade transactions when considering the application of laws of a general character so as to preserve the value of this form of trade. / Law, Peter A. Allard School of / Graduate

This thesis intends to provide an argument in favour of private participation in the dispute settlement system of the World Trade Organization (WTO) as an area of the world trading system most visible to but also most removed from the influence of private actors. Private participation is understood as the direct and formal involvement of non-governmental actors in dispute resolution. It will distinguish between passive and active participation, the former addressing the flow of information from the WTO to civil society (understood as the community of all Member societies affected by the world trading system), while the later is concerned with issues of access and standing. As first step, I will develop an analytical framework for international dispute settlement systems based on the three elements of actors, material scope and procedures, as well as the underlying theoretical conceptions for each element. After having given an overview of the relevant features of the world trading system and its dispute resolutions mechanisms as set forth in the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU) of the WTO, I continue by subsuming the DSU under the analytical framework. Based on the position of the DSU within the analytical framework, I will submit an argument in favour of private participation, drawing particularly from the international relations theory of liberalism. Parting from realist-institutionalist assumptions predominant in public international law, liberalism places the individual at the center of international and WTO law, opening the latter for new categories of international actors. Finally, taking into account the liberal reliance on individual rights and democratic participation, I will suggest models to implement private participation in WTO dispute settlement. My aim is to promote meaningful involvement of private actors whose interests and objectives are affected by the world trading system, with varying procedural roles reflecting their relation to the WTO's trade regime, ranging form passive participation, to party status, to amici curiae. / Law, Peter A. Allard School of / Graduate

No abstract available. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2013.

The aim of the work was to describe transparently the development of GATT and first of all WTO. The comlexity and topicality was stressed as well as the influence on Czechoslovakia or the Czech republic now. The work is organized chronologically exept for the last part which is dedicated directly to the position of the domestic economy in the purview of international business. There was the highest effort to bring balanced information and to picture consenqunces they cause for international business GATT and WTO.

Includes bibliographical references (leaves p. i-xxxii) Pt. 1. Is there a link between the problem with agriculture under GATT rules and policy choice under GATT rules? -- pt. 2. The economic and political significance of distinctions between policy instruments -- pt. 3. The application of the pre-Uruguay Round GATT to agriculture -- pt. 4. The Uruguay Round rules on agriculture -- pt. 5. The thesis and its importance Seeks an answer to the legal difficulties in applying GATT to agriculture

This aim of this thesis will be to first address the issue of the direct applicability of the GATT within the national framework, mainly through the use of an analysis of the considerations that such a denial of the direct effect of the GATT is based upon, to understand if there are real obstacles to its implementation, before examining the harmful effects this of denial. The analysis will focus on the situation in both the European Union and the United States, these two countries being two of the most important trade partners in the WTO, before suggesting various solutions that could be adopted to implement the direct effect of the GATT in order to benefit both individuals and the WTO members. / However, since WTO members are still highly opposed to the recognition of the direct effect of the GATT, the unlikelihood of its implementation, at least in a short term perspective, will lead to an analysis of the situation directly at the WTO level. This will permit us to further conclude, whether it would be possible to find solutions to palliate the problems arising out of the denial of the direct effect of the GATT at a national level. Indeed, in the last part of the analysis undertaken in this work, various ways to remedy the deficit of democracy will be explored, examining alternatively the best vectors that could be used: individuals or NGOs, in order to enhance the legitimacy of the WTO which is principally under attack.

Includes bibliographical references (leaves p. i-xxxii) / xxi, [778], xxxii p. ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / Seeks an answer to the legal difficulties in applying GATT to agriculture / Thesis (Ph.D.)--University of Adelaide, Dept. of Law, 2000

Thesis (M.A.)--Ohio University, August, 2007. / Title from PDF t.p. Includes bibliographical references.