The Resource The WTO and other non-tax treaties

The WTO and other non-tax treaties

Label
The WTO and other non-tax treaties
Title
The WTO and other non-tax treaties
Creator
Subject
Language
eng
Summary
This thesis describes the impact of the World Trade Organization (WTO) on a country's latitude to design its fiscal measures in the light of the effect on foreign trade. First, after the relevant provisions that relate to taxation have been identified, a test is applied to show the resultant repercussions on taxation. Primarily, the thesis gives an introduction to the agreements' legal status within the European Union and the single European Member States. The focus is on the impact of the WTO in the respective legal orders. Moreover, the repercussions on individual parties are addressed as well. Finally, the chapter closes with an analysis of the legal enforceability of the WTO code. The next two chapters are dedicated to the GATT and the GATS and their effect on taxation. Great emphasis is attached to the two major principles embraced therein: the most-favoured-nation treatment and national treatment. Chapter 5 sheds light on the relationship between the WTO and bilateral double taxation conventions. Focus is on the possibility of conflict and the possible prevalence of one agreement over the other. Finally, chapter 6 addresses non-tax treaties other than the WTO
http://library.link/vocab/creatorName
Schlatzer, I
Geographic coverage
  • International
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • WTO
  • GATT
  • GATS
  • international trade
  • MFN
  • tax treaty
Label
The WTO and other non-tax treaties
Publication
Extent
115 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...