WTO and direct taxation

WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty Law. To some extent, the scope of application of WTO Law has be...

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Главный автор: Lang, Michael
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Опубликовано: The Hague, The Netherlands Kluwer Law International c2005
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Thư viện lưu trữ: Trung tâm Học liệu Trường Đại học Cần Thơ