The law of state aid/subsidy/nondiscrimination disciplines and national tax regimes in the EU and the WTO

Dr Luca Rubini

Dr Luca Rubini is to give two specialized sessions on ‘The law of state aid/subsidy/nondiscrimination disciplines and national tax regimes in the EU and the WTO’ at a prestigious Executive Training Seminar of the Global Governance Programme of the European University Institute, in Florence.

These sessions will open an intense two-day training programme, organized by Bernard Hoekman (EUI) and Chad Bown (Peterson Institute for International Economics) focusing on National Tax Regimes And International Trade Agreements: What Role For WTO And EU Rules?

Introduction

Potential 2017 US corporate tax reform and the August 2016 EU Commission decision demanding Ireland reclaim €13 billion in improper “state aid” from Apple have put the spotlight on relationships between national tax regimes and international trade agreements. This executive training seminar (ETS) provides an exploration of the law and economics of how issues arising through differences in national tax regimes – corporate income taxes, destination based cash-flow tax (DBCFT), border-adjusted tax (BAT), value-added tax (VAT), etc. – are being addressed under international trade agreement provisions, such as the GATT/WTO, as well as the European Union’s rules on state aid. This ETS is targeted at policymakers, practitioners and students of international economic law who have an interest in the law and economics of trade agreements, and their dispute settlement procedures, on domestic tax regimes.