Policy Forum: Reflections on the Relationship Between International Tax and Trade Law and Policy, and International Tax Avoidance

Key Points

• International tax regulations affect cross-border trade decisions and economic behavior, impacting tax avoidance.
• Tax avoidance strategies often exploit gaps in regulatory frameworks across jurisdictions.
• Policy recommendations explore enhancing cooperation between tax and trade law to curb avoidance practices.
• Understanding these relationships is crucial for crafting effective international tax policies.