Essays about: "GATT WTO"

Showing result 6 - 10 of 34 essays containing the words GATT WTO.

1. 6. Does the LOB clause in BEPS Action 6 violate the principle of MFN treatment in EU law?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Sascha Åkerman; [2016]
   Keywords : tax law; EU law; BEPS; tax planning; tax avoidance; aggressive tax planning; LOB clause; LOB rule; limitation on benefit; MFN treatment; MFN principle; principle of MFN treatment; ACT Group Litigation case; Sopora case; D case; Orange European Smallcap Fund case; WTO; GATT; Law and Political Science;

   Abstract : OECD delivered on October 5th 2015 the BEPS final package consisting of 15 actions intending to address the issues of base erosion and profit shifting. The aim of Action 6 is to prevent treaty abuse, in particular treaty shopping. READ MORE

3. 7. Estimating the WCO Revised Kyoto Convention’s Impact on International Trade

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Joakim Svensson; [2012]
   Keywords : Trade Facilitation; Revised Kyoto Convention; World Customs Organization; Business and Economics;

   Abstract : When administrations of customs procedures are heterogeneous, lack mutual cooperation and suffer from unnecessary complexity, they become non-tariff barriers to trade. The WCO International Convention on the Simplification and Harmonization of Customs procedures (Revised Kyoto Convention) serve as a blueprint for modern and efficient customs procedures, supplementary to the WTO negotiations on trade facilitation confined by the Doha declaration to the GATT Articles V, VIII and X. READ MORE

4. 8. Using the WTO Accession to Assess the Link Between Trade and Growth

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Marie Ekman; [2012]
   Keywords : trade; growth; the GATT WTO; Business and Economics;

   Abstract : The debate on the relationship between trade and growth is ongoing and the question is if the GATT/WTO contributes to higher trade flows. In this paper, the modern literature relating to trade and growth will be reviewed, as well as the modern literature on the GATT/WTO and trade. READ MORE

5. 9. The Inherent Paradox - Regional Trade Agreements in International Trade Law

   University essay from Lunds universitet/Juridiska institutionen

   Author : Niels Krabbe; [2012]
   Keywords : public international law; international trade law; folkrätt; utrikeshandelsrätt; Law and Political Science;

   Abstract : Regelverket för regionala avtal tillåter tullunioner och frihandelsavtal att göra avsteg från mest gynnade nations-principen förutsatt att ett antal villkor uppfylls; interna rekvisit som säkerställer liberalisering av den inre marknaden och externa rekvisit som syftar dels till harmonisering av yttre handelspolitik och dels till att förebygga att hinder reses mot tredje land. Genom undersökning av detta regelverk söker denna uppsats så långt möjligt fastställa giltiga tolkningar av nyckelelement och diskuterar möjliga lösningar på oklara kriterier. READ MORE

6. 10. Would a Russian WTO accession increase the country’s export?

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Elsa Larsson Regnström; Ellen Wolff; [2011]
   Keywords : WTO; Russia; bilateral trade; gravity model; EU; accession; Business and Economics;

   Abstract : Russia began its accession process to become a member of the GATT, which later turned into the WTO, in 1993, but has not yet become a member. This paper’s ambition is to investigate whether a membership in the WTO would have a positive effect on Russia’s export and if the country would gain from a membership. READ MORE