Tax discrimination and trade in services: Should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements?

Catherine Brown

Tax discrimination and trade in services: Should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements?

Catherine Brown

Business Law & Taxation

Research output: Chapter in Book/Report/Conference proceeding › Chapter (Book) › Research › peer-review

Original language	English
Title of host publication	Globalization and Its Tax Discontents: Tax Policy and International Investments - Essays in Honour of Alex Easson
Editors	Arthur J Cockfield
Place of Publication	Toronto Canada
Publisher	University of Toronto Press
Pages	257 - 279
Number of pages	23
Edition	1st
ISBN (Print)	9780802099761
Publication status	Published - 2010

Cite this

Brown, C. (2010). Tax discrimination and trade in services: Should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements? In A. J. Cockfield (Ed.), Globalization and Its Tax Discontents: Tax Policy and International Investments - Essays in Honour of Alex Easson (1st ed., pp. 257 - 279). University of Toronto Press.

Brown, Catherine. / Tax discrimination and trade in services: Should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements?. Globalization and Its Tax Discontents: Tax Policy and International Investments - Essays in Honour of Alex Easson. editor / Arthur J Cockfield. 1st. ed. Toronto Canada : University of Toronto Press, 2010. pp. 257 - 279

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author = "Catherine Brown",

year = "2010",

language = "English",

isbn = "9780802099761",

pages = "257 -- 279",

editor = "Cockfield, {Arthur J}",

booktitle = "Globalization and Its Tax Discontents: Tax Policy and International Investments - Essays in Honour of Alex Easson",

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Brown, C 2010, Tax discrimination and trade in services: Should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements? in AJ Cockfield (ed.), Globalization and Its Tax Discontents: Tax Policy and International Investments - Essays in Honour of Alex Easson. 1st edn, University of Toronto Press, Toronto Canada, pp. 257 - 279.

Tax discrimination and trade in services: Should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements? / Brown, Catherine.
Globalization and Its Tax Discontents: Tax Policy and International Investments - Essays in Honour of Alex Easson. ed. / Arthur J Cockfield. 1st. ed. Toronto Canada: University of Toronto Press, 2010. p. 257 - 279.

Research output: Chapter in Book/Report/Conference proceeding › Chapter (Book) › Research › peer-review