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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מידע ביבליוגרפי
מחבר ראשי:	Lang, Michael
פורמט:	ספר
שפה:	Undetermined
יצא לאור:	The Hague, The Netherlands Kluwer Law International c2005
נושאים:	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
תגים:	הוספת תג אין תגיות, היה/י הראשונ/ה לתייג את הרשומה!

Thư viện lưu trữ:	Trung tâm Học liệu Trường Đại học Cần Thơ

תיאור
סיכום:	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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