The Resource Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures

Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures

Label
Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures
Title
Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures
Creator
Subject
Language
eng
Summary
This article reviews the applicability of substantive and procedural defences for non-compliant income tax measures. It is argued that increasing legislative action on the domestic level will require detailed knowledge not only of the substantive obligations of the General Agreement on Trade in Services (GATS) but also its various exception clauses
Citation source
In: Journal of World Trade. - Alphen aan de Rijn. - Vol. 52 (2018), no. 3 ; p. 351-374
http://library.link/vocab/creatorName
Beyer, V
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • WTO
  • income tax
  • GATS
  • procedural law
  • global trading
  • non-discrimination
  • dispute resolution
  • domestic tax law
  • tax treaty
  • MFN
  • non-discrimination
  • tax treaty
  • dispute resolution
  • MFN
Label
Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures
Instantiates
Publication
Label
Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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