INTERNATIONAL TAX & TRADE

Information is provided on the following topics:

• How tax treaties affet the provision of cross-border services
• Protections against discrimination found in tax treaties (including examples)
• Also articles of interest & links

Basic Materials:

• Trade Manual

*Outlines the GATS and NAFTA trade agreements and details how these agreements affect direct taxation and the taxation of service providers.

• Trade Primer

  *Discusses the following questions:

1. How do trade agreements and tax treaties define the legal and regulatory environment in which the cross border transfer of services occurs in the NAFTA block?
2. How do tax and trade agreements interact in the discipline of tax measures affecting cross border service providers?
3. What remedies are available to cross border service providers with respect to tax measures that are discriminatory?
4. Is the failure to discipline taxation in trade agreements an issue that should be addressed in future trade agreements?

• Related Articles

  ---

2007 Federal Budget - Highlights

• Canadian & U.S. representatives have agreed in principle on the major elements of an updated Canada-U.S. Tax Treaty.  The new Tax Treaty will eliminate Canadian withholding tax on interest paid by a resident of Canada to a resident of the U.S.

  ---

  
  

International Organizations

• World Trade Organization

• NAFTA Secretariat

Tax Treaties

• Text of North American Free Trade Agreement
• Tax Treaty between Canada and the United States
• Tax Treaty between Canada and Mexico
• Tax Treaty between Mexico and the United States

Model Treaties

• OECD Model Tax Convention
• UN Model Double Taxation Convention (Developed/Developing Countires)

Government of Canada Links 

• *Canada Revenue Agency
• *Department of Finance
• *Department of Foreign Affiars & International Trade Canada

  ---

OtherLinks

• Internal Revenue Service (US)
• Department of Commerce (US)
• Government of Mexico