The Resource Anwendbarkeit der WTO-Abkommen auf direkte und indirekte Steuern = Applicability of WTO treaties to direct and indirect taxation

Anwendbarkeit der WTO-Abkommen auf direkte und indirekte Steuern = Applicability of WTO treaties to direct and indirect taxation

Label
Anwendbarkeit der WTO-Abkommen auf direkte und indirekte Steuern = Applicability of WTO treaties to direct and indirect taxation
Title
Anwendbarkeit der WTO-Abkommen auf direkte und indirekte Steuern = Applicability of WTO treaties to direct and indirect taxation
Creator
Subject
Language
eng
Summary
The authors discuss the applicability of the most important WTO treaties to direct and indirect taxation. They analyse the impact of the GATT treaty, the GATS treaty, the TRIPS treaty, and the SCM treaty on these two fields of law. A special focus is put on the most-favoured-nation and national treatment provisions in the different treaties
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
  • Ecker, T
  • Koppensteiner, F
Language note
German
http://library.link/vocab/subjectName
  • treaty interpretation
  • WTO
  • MFN
Label
Anwendbarkeit der WTO-Abkommen auf direkte und indirekte Steuern = Applicability of WTO treaties to direct and indirect taxation
Instantiates
Publication
Label
Anwendbarkeit der WTO-Abkommen auf direkte und indirekte Steuern = Applicability of WTO treaties to direct and indirect taxation
Publication

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