Luja, Raymond --- "The tax dimension of EU trade and investment agreements: Conflicting perspectives" [2020] ELECD 183; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) 592

Book Title: Research Handbook on European Union Taxation Law

Editor(s): HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo

Publisher: Edward Elgar Publishing

Section: Chapter 27

Section Title: The tax dimension of EU trade and investment agreements: Conflicting perspectives

Author(s): Luja, Raymond

Number of pages: 19

Abstract/Description:

In this chapter, Raymond Luja examines trade and investment agreements, a field where competences have gradually shifted from the Member States to the EU. He reviews the differences in treatment of goods and services under trade rules in areas such as nondiscrimination and subsidies. The author explains that taxation as a policy instrument is largely carved out of investor protection agreements, although the latter might be called upon to address issues of, for instance, state aid recovery. The author argues that trade agreements are in need of substantial revision so as to accommodate the destination-based taxation of the digital economy. The author also considers very interesting trade-related issues relating to digital services taxes and the blacklisting of noncooperative jurisdictions.