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Section 15 of China’s Protocol of Accession to the World Trade Organisation (WTO) allows importing WTO members to determine, under their national law, whether China is considered to be a market economy for the purpose of price comparability and of calculating dumping margins. Some provisions of this section expire on 11 December 2016, leaving uncertainty as to how China should be treated in antidumping investigations thereafter. The European Parliament’s Committee on International Trade (INTA) organised ...

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. The international tax system is at a critical juncture. The G20 and the OECD are leading an important international project for its reform: the Base Erosion and Profit Shifting (BEPS). The project was launched following unprecedented public and political anger at the aggressive tax planning activities of multinational ...

The European Parliament organised a workshop on 1 April 2014 on Investor-State Dispute Settlement (ISDS) provisions in the EU's international investment agreements. Volume 1 of this publication describes the proceedings of this workshop, while Volume 2 contains three studies: one on Investment protection agreements as instruments of international economic law, one on ISDS and alternatives of dispute resolution in international investment law, and another on International investment protection agreements ...

This study reviews the impact of tax havens, secrecy jurisdiction, and similar structures on the EU. It concludes that the availability of these structures constrains the EU budget and undermines the fiscal recovery of EU Member States. They distort markets by conferring advantages on large companies that engage in transfer pricing. The study recommends the development of objectively verifiable criteria to identify high risk jurisdictions, combined with mandatory country by country reporting by ...

The Lisbon Treaty extends exclusive European Union competence to foreign direct investment (FDI). In this context the issue of dispute settlement will be included in future EU Investment Agreements. For such situations the European Commission has put forward a draft proposal on how financial responsibility could be shared between the EU and/or a Member State (MS). The proposal aims to address possible conflicts that may arise between the EU/Commission and the respective MS when claims are brought ...