Pascal Lamy (The Jacques Delors Institute) and Hafiz Choudhury (The International Tax and Investment Center) set out recommendations to help ensure that global tax and trade rules are supportive of each other and continue to promote trade and investment in an open system.
and the coordination of international tax rules have long existed in different areas of international relations. The interplay of international trade and tax rules has not been the subject of much analysis and practitioners in one area have generally eschewed a role in the other. By its very nature global trade policy in the post-war era has focused on a very broad scope of reducing obstacles to trade while international tax policy has had the very limited scope of avoiding double taxation. 
