In Pursuit of Fair Tax Competition: The Linkage Between PTA, WTO Subsidies and EU State Aid Rules

• Autores: Jeffrey P. Owens, Pedro Guilherme Lindenberg Shoueri
• Localización: Intertax, ISSN 0165-2826, Vol. 48, Nº. 6-7, 2020, págs. 582-601
• Idioma: inglés
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• Resumen

  • The EU is entering into multiple Preferential Trade Agreements (PTAs) with a view to promote free trade and, in the field of taxation, to tackle harmful tax practices. In order to achieve the latter goal, the block is pushing for the inclusion of state aid clauses in its new PTAs. This article checks these state aid provisions, seeking to establish whether their concrete characteristics are actually suitable to achieve their goals. The article also checks the potential side effects of including state aid clauses in PTAs, in connection with the fragmentation of international trade law and the possible consequences for developing countries.