The Resource Compliance of the U.S. and Swiss tax reforms with WTO rules

Compliance of the U.S. and Swiss tax reforms with WTO rules

Label
Compliance of the U.S. and Swiss tax reforms with WTO rules
Title
Compliance of the U.S. and Swiss tax reforms with WTO rules
Creator
Subject
Language
eng
Summary
The WTO's non-discrimination obligations and subsidies disciplines have a significant effect on the set-up of direct tax measures that affect international trade in goods and services. These rules are particularly focused on the lack of equal treatment of domestic, import and export trade. Due to this lack of equal treatment of domestic and export transactions the U.S. Tax Cuts and Jobs Act 2017 (TCJA) fails to comply with the GATT 1994 and the WTO disciplines on subsidies. The Swiss patent box regime, on the other hand, does not differentiate between export and domestic income sources. This neutrality ensures its compliance with WTO rules
Citation source
In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 87 (2018-2019), no. 10 ; p. 621-654
http://library.link/vocab/creatorName
Kumashova, E
Geographic coverage
  • Europe
  • North America
Language note
English
http://library.link/vocab/subjectName
  • WTO
  • non-discrimination
  • TCJA
  • FDII
  • services
  • international trade
  • import
  • export
  • BEAT
  • BEPS Project (OECD)
  • patent box
Label
Compliance of the U.S. and Swiss tax reforms with WTO rules
Instantiates
Publication
Label
Compliance of the U.S. and Swiss tax reforms with WTO rules
Publication

Library Locations

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      52.3736660 4.9336932
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