The Resource La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
Resource Information
The item La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics 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 La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics 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
- Considering that the Tax on non-reusable plastic containers seeks to reduce the use of these products within Spain and that its taxable event incorporates a border tax adjustment that impacts on international trade in goods, the purpose of this paper is to check whether this tax is in line with GATT parameters. So, starting from the hypothesis that it is possible to achieve a synergy between environmental and trade goals, we intend to answer whether or not this environmental tax complies with the restrictions of the WTO treaties
- Language
- eng
- Label
- La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
- Title
- La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
- Language
- eng
- Summary
- Considering that the Tax on non-reusable plastic containers seeks to reduce the use of these products within Spain and that its taxable event incorporates a border tax adjustment that impacts on international trade in goods, the purpose of this paper is to check whether this tax is in line with GATT parameters. So, starting from the hypothesis that it is possible to achieve a synergy between environmental and trade goals, we intend to answer whether or not this environmental tax complies with the restrictions of the WTO treaties
- Citation source
- In: Crónica tributaria. - Madrid. - (2021), no. 181 ; p. 109-143
- http://library.link/vocab/creatorName
- Salassa Boix, R
- Geographic coverage
-
- Europe
- European Union
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- WTO
- border tax adjustment
- GATT
- environmental tax
- waste tax
- MFN
- national treatment
- Label
- La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
- Label
- La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
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Data Citation of the Item La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
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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/La-compatibilidad-de-los-ajustes-fiscales-en/WcMWxukzw4M/" 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/La-compatibilidad-de-los-ajustes-fiscales-en/WcMWxukzw4M/">La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics</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>
