01446nam a2200217Ia 4500 CTU_153604 210402s9999 xx 000 0 und d 343.0409422 L271 Lang, Michael WTO and direct taxation Michael Lang, Judith Herdin, Ines Hofbauer The Hague, The Netherlands Kluwer Law International c2005 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. 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 Trọng Hiếu Trung tâm Học liệu Trường Đại học Cần Thơ