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
Resource Information
The item Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Language note
- English
- 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
- Label
- Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Direct-taxes-and-the-GATS--substantive-and/r-n8nsWIQ6g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Direct-taxes-and-the-GATS--substantive-and/r-n8nsWIQ6g/">Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
