(How) Should Trade Agreements Deal with Income Tax Issues?

Authors

Joel Slemrod, University of MichiganFollow
Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

1-2002

Abstract

What is the relationship between the international tax regime, as embodied in bilateral international tax treaties, and multilateral free trade agreements like the General Agreement on Tariffs and Trade (GATr)?' Are their fundamental goals consistent or inconsistent? If they are inconsistent, should the tax treaties or the GATT be changed to remedy the inconsistency? If they are consistent, should the scope of either be expanded to include the other?

Recommended Citation

Avi-Yonah, Reuven S. "(How) Should Trade Agreements Deal with Income Tax Issues?" J. Slemrod, co-author. Tax L. Rev. 55, no. 4 (2002): 533-54.