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Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements. The book examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services./div
Under U.S. domestic law and treaty practice, all international agreements concluded by the United States, regardless of their form, designation or title are divided into treaties, which are submitted to the Senate for its advice and consent to ratification, and other international agreements. Treaties which are submitted to the Senate are similar to federal laws, and their legislative history is much the same as the one followed by legislation, except that it is confined to proceedings in the Senate only. This legislative history follows the procedures established by the Senate, and it is based on primary legislative sources. The main part is arranged chronologically by the date of conclusion of the treaty. Each treaty contains the following components: it provides general information about the treaty; it lists chronologically steps taken by the Senate during the treaty approval process; legislative implementation, executive action, following Senate approval; entry into force, and annotations, such as references to related treaties, amendments, and present status. The use of the legislative history is facilitated by appendices and a detailed general index which includes: parties, regional subdivisions, and subjects.