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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Bibliographic Details
Main Author:	Lang, Michael
Format:	Book
Language:	Undetermined
Published:	The Hague, The Netherlands Kluwer Law International c2005
Subjects:	Direct taxation,Foreign trade regulation,Direct taxation,Foreign trade regulation,Điều lệ thương mại quốc tế,Thuế trực thu,Thuế trực thu,Điều lệ thương mại quốc tế Law and legislation,Law and legislation,Luật pháp và pháp luật Europe,Europe,Châu Âu,Châu Âu,Luật pháp và pháp luật
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Institutions:	Trung tâm Học liệu Trường Đại học Cần Thơ

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Summary:	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 been broadened by case law to comprise also direct taxes. This entails overlappings particularly with regard to the law of subsidies, prohibitions of discrimination, and most-favoured-nation obligations.

WTO and direct taxation

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