Taxation and the Cross-Border Trade in Services: Rethinking Non-Discrimination Obligations

2018 ◽  
Vol 21 (2) ◽  
pp. 715-761
Author(s):  
Catherine Brown





2016 ◽  
Vol 5 (2) ◽  
pp. 371-394 ◽  
Author(s):  
Rodrigo Monardes V

Abstract The negotiation of trade in services in the context of a free trade agreement is particularly challenging for developing countries in view of the diverse nature of the services sector, the broad regulation applicable to the supply of services, the different modes of supply and the different approaches available for the adoption of the rules governing bilateral trade in services. Two main approaches are available for these negotiations, the General Agreement on Trade in Services (GATS) model or positive list approach, and the North American Free Trade Agreement (NAFTA) model or negative list approach. Even though these two models are similar with respect to the substantive obligations covering the conditions for supplying services, they differ significantly with respect to the manner and the structure of commitments. Chile faced significant challenges in concluding a free trade agreement with the United States. The importance of the trading partner and its market for Chilean exports meant that Chile had to adopt a number of unfamiliar features, particularly in relation to financial services and e-commerce, in order to facilitate and consolidate the process of opening its market. This article focuses on the chapters of the United States-Chile Free Trade Agreement addressing trade in services, i.e. cross-border trade in services, financial services, telecommunications, temporary entry of business persons and some provisions on e-commerce. Some investment issues will also be address, particularly those interacting with cross-border trade in services. Finally, the article explains the relevance of this approach as a model or basis for bilateral and plurilateral negotiations on trade in services for the Pacific Rim countries and as the preferred model for services trade liberalization for the Latin American countries.



2021 ◽  
Author(s):  
Martina Lawless ◽  


2021 ◽  
Vol 17 (2) ◽  
pp. 34-56
Author(s):  
Ilia Shubin ◽  

The article examines the cross-border trade of the Russian regions, taking into account the indicators of its volume and commodity structure, and the level of economic complexity. It is concluded that the cross-border trade in Russian regions has, in general, low intensity. This is due to several factors: most of the border areas are located on the economic periphery, both of Russia and of neighboring countries, there are physical and geographical barriers in many areas, and the development of the border area is low. In some cases, the low economic potential of a neighboring country or the existing geopolitical restrictions prevent the growth of trade. Against this background, two sections of the border area stand out: the Russian-Belarusian and the Russian-Chinese. In the first case, the development of trade is facilitated by the absence of customs barriers, historic ties and ethno-cultural proximity, a high degree of infrastructure development of border areas; in the second – by the huge scale of the economy of the neighboring country and a large potential volume of trade with it. In terms of the commodity structure of cross-border trade and its complexity, Russian border regions are usually suppliers of relatively simple goods: raw materials or products of the first processing stages, and import goods of higher complexity, which generally corresponds to the foreign trade specialization of Russia. In 2013–2019, the volume of cross-border trade in Russian regions significantly decreased, mainly due to a reduction in consumer and investment imports caused by a decrease in demand. The strongest decline occurred in cross-border trade with Ukraine. The volume of cross-border trade increased during this period in the Russian-Finnish and Russian-Estonian sections of the border (due to an increase in the volume of exports of nickel matte and mineral fertilizers). The changes in the commodity structure of cross-border trade that took place in 2013–2019 indicate the consolidation of the existing specialization of Russian border regions as suppliers of raw materials and simple products in trade with neighboring countries (except for the republics of the former USSR)





2013 ◽  
Vol 12 (4) ◽  
pp. 719-735 ◽  
Author(s):  
SÉBASTIEN MIROUDOT ◽  
JEHAN SAUVAGE ◽  
BEN SHEPHERD

AbstractWe present a new dataset of international trade costs in services sectors. Using a theory-based methodology combined with data on domestic shipments and cross-border trade, we find that trade costs in services are much higher than in goods sectors: a multiple of two to three times in many cases. Trade costs in services have remained relatively steady over the last ten years, whereas trade costs in goods have fallen overall at an impressive rate. We show that even in a regional grouping that has done much to promote a single market in services–the EU–there remains considerable heterogeneity in trade costs across countries. Our findings generally suggest an important role for future policy reforms to reduce the regulatory burdens facing services sectors and facilitate trade in services.



Author(s):  
Vasyl Pavliuk ◽  
Volodymyr Mulenko

The significant role of services in modern world trade, international migration of labor and capital, science and technology, information space, creates the need to research services' modes of supply and the impact of the pandemic on the specifics of these modes’ usage. The article is focused on the refinement and improvement of existing services' modes of supply and theoretical aspects of the international trade in services operations; identification of future trends in the service sector and the use of existing supply models. Four trade in services modes of supply depending on the need to move the supplier or consumer are distinguished: cross-border supply, consumption abroad, commercial presence and presence of natural persons. It was found that the existence of trade in services modes of supply is due to the specifics of international trade in services, such as the need for direct contact between supplier and consumer, greater protection by the state compared to trade in goods, impossibility of some services types selling in international markets, regulation by domestic legislation of individual countries etc. Identification of a fifth trade in services mode of supply in which the consumer and supplier move to a third country to trade in services is proposed. It is established that creating of a commercial presence is the most used model. The future growth of services’ trade in the cross-border regime is substantiated as a consequence of the necessity to operate service enterprises during the pandemic and in the post-quarantine period. The increase of tourism services sales in the cross-border mode of supply due to the active introduction of virtual reality technologies and the development of virtual tourism is forecasted. The transition of construction services to cross-border supply due to active development of modular construction and use of the latest technologies such as 3D printers and artificial intelligence is predicted. However, it is emphasized that it is impossible to completely exclude the physical movement of the supplier or consumer in the provision of certain types of services, even with the advancement of technology. The presented study results can be used as a basis for further research into models of trade in services and development of effective services trade policies during quarantine and post-quarantine period.





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