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The Resource The relevance of WTO Law for tax matters

The relevance of WTO Law for tax matters

Label
The relevance of WTO Law for tax matters
Title
The relevance of WTO Law for tax matters
Contributor
Subject
Language
eng
Summary
This volume analyses the intersection between WTO law on the one hand and national, international and European law on the other hand. It highlights the concept of non-discrimination under GATT and GATS and its tax-relevant carve-out provisions. Furthermore, it analyses similarities and differences of the non-discrimination principle to the one to be found under tax treaty and European tax law. It also examines subsidies under WTO law and confronts it e.g. with the European state aid rules or with the OECD's and EU's harmful tax competition project. Lastly, a number of theses are dedicated to dispute settlement under WTO law
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Herdin-Winter, J
  • Hofbauer, I
Series statement
  • Schriftenreihe zum Internationalen Steuerrecht
  • Series on International Tax Law
Series volume
  • Band 45
  • Vol. 45
http://library.link/vocab/subjectName
  • WTO
  • international tax law
  • non-discrimination
  • GATT
  • GATS
  • MFN
  • exemption
  • tax treaty
  • subsidy
  • Domestic International Sales Corporation
  • foreign sales corporation
  • State aid
  • exemption method
  • harmful tax competition
  • fundamental freedoms
  • dispute resolution
Label
The relevance of WTO Law for tax matters
Instantiates
Publication
Contents
  • The relevance of WTO law for international tax law
  • Monroy, A.G
  • The applicability of art. I and III GATT to direct taxes
  • Falis, S
  • Non-discrimination in tax matters in the GATT - national treatment
  • Singh, C
  • Most-favoured nation treatment in tax matters in the GATT
  • Schyle, M
  • GATS - national treatment and taxation
  • Olsen, M
  • Most-favoured-nation treatment in the GATS and its effect on direct taxation
  • Falzon, F
  • The influence of exemptions from article II (MFN) GATS on taxes
  • Kovacic, R
  • The meaning of "Arbitrary and unjustifiable discrimination" and "disguised restriction"
  • Galán, P
  • Scope of art. XIV:d and art. XIV:e GATS
  • Kumar, S
  • National treatment in the GATT and the GATS compared to non-discrimination in DTC - similarities and differences
  • Nauer, C
  • The most-favoured-nation principle in WTO and DTC law - similarities and differences
  • Huber, S
  • The national treatment principle in EC law and WTO law - similarities and differences
  • Kelder, K.A.M
  • The most favoured nation principle in WTO and EC law - similarities and differences
  • Thierrichter, C
  • The definition of subsidies under the SCM Agreement
  • Zhou, Z
  • Changes in the legal order of the United States after the FSC and ETI decisions and conformity with WTO law of the new regulations
  • Pejkov, V
  • State aid rules vs. subsidies and countervailing measures
  • Adame, L
  • The exemption method and fictitious tax credit as a prohibited subsidy under WTO law
  • Foltyn, O
  • WTO-compatibility of harmful tax practices
  • Lu, L
  • The status/competence of the European Union within the WTO
  • Paulitsch, S
  • Free movement of goods and prohibition of discriminatory taxation under EC and WTO law
  • Radovanovic, V
  • Freedom of establishment and freedom to provide services under EC and WTO law
  • Prokesch-Schachner, M
  • Do the bilateral treaties between the Euopean Union and Switzerland violate WTO law?
  • Tessmer, I
  • Direct tax cases in WTO dispute settlement
  • Hepberger, R
  • Taxpayer status in the course of dispute settlement under WTO law
  • Desax, R
  • The binding effect of panel and appellate body decisions in WTO law
  • Koppensteiner, F
  • The interaction of mutual agreement procedures and art. XXII:3 GATS
  • Sharma, S
  • Arbitration procedures in international tax law : arbitration convention - double tax conventions - WTO
  • Pate, B
  • mutual agreement procedure
  • arbitration convention
Extent
608 p.
Isbn
9783707310535
Label
The relevance of WTO Law for tax matters
Publication
Contents
  • The relevance of WTO law for international tax law
  • Monroy, A.G
  • The applicability of art. I and III GATT to direct taxes
  • Falis, S
  • Non-discrimination in tax matters in the GATT - national treatment
  • Singh, C
  • Most-favoured nation treatment in tax matters in the GATT
  • Schyle, M
  • GATS - national treatment and taxation
  • Olsen, M
  • Most-favoured-nation treatment in the GATS and its effect on direct taxation
  • Falzon, F
  • The influence of exemptions from article II (MFN) GATS on taxes
  • Kovacic, R
  • The meaning of "Arbitrary and unjustifiable discrimination" and "disguised restriction"
  • Galán, P
  • Scope of art. XIV:d and art. XIV:e GATS
  • Kumar, S
  • National treatment in the GATT and the GATS compared to non-discrimination in DTC - similarities and differences
  • Nauer, C
  • The most-favoured-nation principle in WTO and DTC law - similarities and differences
  • Huber, S
  • The national treatment principle in EC law and WTO law - similarities and differences
  • Kelder, K.A.M
  • The most favoured nation principle in WTO and EC law - similarities and differences
  • Thierrichter, C
  • The definition of subsidies under the SCM Agreement
  • Zhou, Z
  • Changes in the legal order of the United States after the FSC and ETI decisions and conformity with WTO law of the new regulations
  • Pejkov, V
  • State aid rules vs. subsidies and countervailing measures
  • Adame, L
  • The exemption method and fictitious tax credit as a prohibited subsidy under WTO law
  • Foltyn, O
  • WTO-compatibility of harmful tax practices
  • Lu, L
  • The status/competence of the European Union within the WTO
  • Paulitsch, S
  • Free movement of goods and prohibition of discriminatory taxation under EC and WTO law
  • Radovanovic, V
  • Freedom of establishment and freedom to provide services under EC and WTO law
  • Prokesch-Schachner, M
  • Do the bilateral treaties between the Euopean Union and Switzerland violate WTO law?
  • Tessmer, I
  • Direct tax cases in WTO dispute settlement
  • Hepberger, R
  • Taxpayer status in the course of dispute settlement under WTO law
  • Desax, R
  • The binding effect of panel and appellate body decisions in WTO law
  • Koppensteiner, F
  • The interaction of mutual agreement procedures and art. XXII:3 GATS
  • Sharma, S
  • Arbitration procedures in international tax law : arbitration convention - double tax conventions - WTO
  • Pate, B
  • mutual agreement procedure
  • arbitration convention
Extent
608 p.
Isbn
9783707310535

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