Counselors, psychologists, social workers, psychiatrists, and other mental health professionals are expected to avoid discrimination against LGBTQ+ clients and patients. Over time, ethical standards, principles, techniques, and scholarship have aligned to help identify a comprehensive set of guidelines for providing LGBTQ+ affirmative counseling. This chapter provides an overview of LGBTQ+ affirmative counseling based on a critical synthesis of professional standards with current research that can guide students, new practitioners, and any professional seeking to enhance their abilities to work with LGBTQ+ clients. This includes defining key terms, a brief overview of important historical events, and the principles and techniques associated with LGBTQ+ affirmative counseling.

At the heart of the multilateral trading system is the commitment to nondiscrimination, the most-favored-nation (MFN) principle, mandating that all nations participate on equal terms. Added to this are a series of obligations to limit government interventions in trade. To give assurance that the system will deliver what it promises, transparency is required, making clear to all the measures that affect trade. Reality diverges from the ideal.

This Chapter was initially drafted during the Obama Administration. The Trans-Pacific Partnership Agreement (TPP) had been negotiated and, although it had not yet been ratified in the United States, the Administration and majority of policy makers were in favor of its implementation. Since that time, as previous Chapters have made clear, the United States Administration changed and the United States withdrew from participation in the TPP. While unfortunate, the Administration’s political decision to withdraw from the TPP does not come as a surprise; an examination of the negotiating history of those provisions illuminates a stark political divide within the United States, even prior to the change in Administrations. Fortunately, the other eleven parties to the TPP persevered, resulting in the Comprehensive and Progressive TPP.

Helen Alvaré chronicles tension between Christian individuals and institutions, and laws promoting sexual expression rights. Church and state used to share outlooks on these matters. Today, laws often mandate cooperation with behaviors opposed to Christian teachings on abortion, contraception, or same-sex relationships. State and certain private groups claim that new laws are necessary to secure interests such as dignity, equality, privacy, and personal identity. These laws are reinforced by cultural movements pressing individual autonomy and sexual freedom. Corporations and media have favored sexual expression protections and have discouraged exemptions for religious conscience. Christians, though, link religious teachings about sexual expression to core articles of faith on matters such as the nature of God, God’s relationship to humans, and how humans are to treat one another. Christians judge, then, that they should not cooperate with laws against these commitments. They also point to the close ties between impaired family relationships and increasing divides between racial and socioeconomic groups in the United States. The stakes for both sides of the controversy are high.

Kent Greenawalt discusses the permissibility, scope, and rationale for law to provide exemptions to protect religious and nonreligious conscience in the United States. It may be difficult for the law to determine which sentiments amount to conscience given differences in individuals’ perception and the strength of their convictions. Even the notion of a religious conscience is complex. Religious citizens’ conclusions about matters of interest to religion may proceed from both religion and reason, or only from reason. It is not clear what should count as religious, given differences between denominations and their ideas over time. There are a host of factors bearing on the permissibility and wisdom of granting exemptions, determining their scope, and deciding whether to extend protections to nonreligious conscience. A first principle is the importance of respect for others and for tolerance in a democracy. These questions about exemptions can be considered by looking closely at contested issues, like objection to the military draft, laws governing the manner of killing animals, ingestion of banned substances, abortion, and objection to insurance mandates concerning contraceptives.

Considers source country taxing rights under tax treaties. Initially follows the schedular approach of the OECD Model, the distributive provisions of which give source countries full taxing rights (immovable property, business, employment), limited taxing rights (dividends, interest) or no taxing rights (royalties, capital gains, other income). Source country rights, even if full, may be limited by treaty nondiscrimination provisions, which are compared to EU fundamental freedoms. Particular attention is devoted to taxation of business profits, including source country subsidiaries and permanent establishments. Problems inherent in the dual fictions of the authorised OECD approach to taxation of permanent establishments are noted. The second heading considers source country deductibility of payments made to non-residents. Deductibility of these payments can lead to base erosion while denying deductions raises issues of discrimination. The final heading first considers two fundamental features of payments that are critical for source country taxation; quantification and characterisation. Quantification raises issues of transfer pricing. Varying taxation based on characterisation raises issues of fungibility of payments, particularly in the definitions of ‘dividends’, ‘interest’ and ‘royalties’. These issues crossover in excessive interest payments and thin capitalisation. Finally, the chapter deals with reconciliation of provisions under the schedular approach.

Discusses the jurisdiction or right to tax international commercial transactions, including identification of relevant connecting factors, which may be based on the person deriving the income or activities producing the income. In the context of persons, the discussion considers the characterisation of persons under domestic law and its interaction with entity characterisation under tax treaties. It moves to consider residence as a connecting factor, both under domestic law and tax treaties and tax treaty tiebreakers applicable to dual residents. Residence is fundamental to the application of tax treaties. The discussion briefly considers the location of activities that found a jurisdiction to tax based on source of income. These matters are compared to the scope of the fundamental freedoms and relevant Directives under EU Law. The discussion then considers divided economic allegiance and particularly where source and residence are divided between countries. Various notions of neutrality and efficiency are discussed, as well as rules preventing cross-border restrictions, including nondiscrimination. Focus moves to the internation relationship including the OECD harmful tax competition project and BEPS project. These are compared with EU state aid rules and the EU code of conduct on harmful tax practices. Methods of allocating tax rights are discussed.