Non-discrimination and Trade in Services

Catherine Brown is a Professor of Law at the University of Calgary, Canada. She has taught in the area of Taxation throughout the bulk of her career, including Corporate Tax, Taxation & Estate Planning, and International Tax. Her primary research interests are in the areas of international taxation, international trade and estate planning. Her current research explores the interaction of tax and trade agreements in regulating tax discrimination. She was appointed to the Indicative List for Canada to the Dispute Resolution Body of the World Trade Organization and has served on Advisory Committees to the Canada Revenue Agency and as a consultant to the Department of Justice. She was the recipient of the Canadian Tax Foundation Distinguished Writing Award in 2014, the Law Society of Alberta/Canadian Bar Association Alberta Award for Distinguished Service in Legal Scholarship in 2011, and the Widdifield Award in 2006 and 2012 for her contributions in the area of Estate Planning.

Part I: Introduction.- Chapter 1: Tax Discrimination and Global Trade in Services.- Part II: Non-Discrimination Obligations in Tax and Trade Agreements.- Chapter 2: Setting the Stage: Non-Discrimination Obligations in Trade and Tax Agreements.- Chapter 3: Non-Discrimination Obligations in Free Trade Agreements and Bilateral Tax Treaties in Regional Trade Blocks.- Chapter 4: Non-Discrimination Obligations in Bilateral Free Trade Agreements and the Role of Tax Treaties.- Chapter 5: The WTO, NAFTA and the TFEU: Regional Perspectives by WTO Members on Non-Discrimination Obligations.- Part III: Are the Current Non-Discrimination Obligations in Tax and Trade Agreements Adequate?.- Chapter 6: Overview.- Chapter 7: Tax Treaties: The Potential for Discriminatory Tax Treatment Based on Structural Elements in OECD and UN-Based Tax Treaties.- Chapter 8: Tax Treatment where Services Income is Subject to Withholding Tax.- Chapter 9: Are the Current Non-Discrimination Obligations in Trade and Tax Agreements Sufficient: the FATCA Example.- Part IV: Reconciling Non-Discrimination Obligations in Tax and Trade Agreements.- Chapter 10: Overview.- Chapter 11: Are There Compelling Reasons to Include in Tax Treaties Protection for Non-Resident Service Providers against Discriminatory Tax Measures?.- Chapter 12: Refining the Non-Discrimination Obligation, its Violation and the Process of Resolution.- Chapter 13: Conclusions.