Sept. 17, 2018
Professor published in Florida Tax Review
Professor Catherine Brown has published an article in the Florida Tax Review, Vol 21, No 2 (2018).
Professor Catherine Brown has published the article "Taxation and the Cross-Border Trade in Services: Rethinking Non-Discrimination Obligations" in the Florida Tax Review, Vol 21, No 2 (2018).
The article examines the conflict between tax and trade law principles in the tax treatment of a non-resident service provider. It explores that conflict through non discrimination obligations found in the General Agreement on Trade in Services (GATS), regional trade agreements, bilateral trade agreements, and tax treaties.