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The Resource WTO and direct taxation

WTO and direct taxation

Label
WTO and direct taxation
Title
WTO and direct taxation
Contributor
Subject
Language
eng
Summary
This book highlights increasingly relevant interdependencies between WTO law and direct taxation from the viewpoint of 21 states. Special emphasis is placed on the conformity of national taxes on profits with WTO law as well as on specifics of interpretation in several Member States. 21 national reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic, referring to the legal status of WTO agreements in their country, the most-favoured-nation clause, national treatment, and export subsidies. Additionally, a general report summarises the results of the national reports and several contributions dealing with specific problems of WTO and direct taxation are included
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Herdin, J
  • Hofbauer, I
Series statement
  • Schriftenreihe zum Internationalen Steuerrecht
  • EUCOTAX series on European Taxation
Series volume
  • Band 35
  • volume 10
http://library.link/vocab/subjectName
  • WTO
  • direct tax
  • international trade
  • GATT
  • subsidy
  • services
  • State aid
  • tax competition
  • MFN
Label
WTO and direct taxation
Instantiates
Publication
Contents
  • General report
  • van Thiel, S.
  • ; p. 13-47
  • The effect of WTO law in the legal order of the European Community: a judicial protection deficit or a real-political solution, or both?
  • van Thiel, S.
  • Steinbach, A.
  • ; p. 49-72
  • The GATT 1994 and direct taxes: some national treatment and related issues
  • Lennard, M.
  • ; p. 73-101
  • The WTO subsidies regime: are there lessons to be learned from recent EC state aid issues?
  • Luja, R.H.C.
  • ; p. 103-114
  • The WTO, export subsidies, and tax competition
  • Avi-Yonah, R.S.
  • ; p. 115-131
  • National reports: Austria p. 133-169 ; Belgium p. 171-209 ; Colombia p. 211-235 ; Denmark p. 237-255 ; Finland p. 257-283 ; France p. 285-312 ; Germany p. 313-340 ; Greece p. 341-379 ; Hungary p. 381-398 ; Israel p. 399-421 ; Italy p. 423-451 ; Luxembourg p. 453-478 ; Mexico p. 479-494 ; Netherlands p. 495-523 ; New Zealand p. 525-543 ; Norway p. 545-560 ; Portugal p. 561-610 ; Slovenia p. 611-637 ; Spain p. 639-684 ; UK p. 685-725 ; USA p. 727-759
Extent
772 p.
Isbn
9789041123718
Isbn Type
(Kluwer)
Label
WTO and direct taxation
Publication
Contents
  • General report
  • van Thiel, S.
  • ; p. 13-47
  • The effect of WTO law in the legal order of the European Community: a judicial protection deficit or a real-political solution, or both?
  • van Thiel, S.
  • Steinbach, A.
  • ; p. 49-72
  • The GATT 1994 and direct taxes: some national treatment and related issues
  • Lennard, M.
  • ; p. 73-101
  • The WTO subsidies regime: are there lessons to be learned from recent EC state aid issues?
  • Luja, R.H.C.
  • ; p. 103-114
  • The WTO, export subsidies, and tax competition
  • Avi-Yonah, R.S.
  • ; p. 115-131
  • National reports: Austria p. 133-169 ; Belgium p. 171-209 ; Colombia p. 211-235 ; Denmark p. 237-255 ; Finland p. 257-283 ; France p. 285-312 ; Germany p. 313-340 ; Greece p. 341-379 ; Hungary p. 381-398 ; Israel p. 399-421 ; Italy p. 423-451 ; Luxembourg p. 453-478 ; Mexico p. 479-494 ; Netherlands p. 495-523 ; New Zealand p. 525-543 ; Norway p. 545-560 ; Portugal p. 561-610 ; Slovenia p. 611-637 ; Spain p. 639-684 ; UK p. 685-725 ; USA p. 727-759
Extent
772 p.
Isbn
9789041123718
Isbn Type
(Kluwer)

Library Locations

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