The WTO and direct taxation

by Michael Daly

It contains a summary of disputes concerning income tax measures that have arisen at the WTO since its establishment, with special attention to the protracted dispute between the EC and the US over the latter's FSC/ETI schemes.

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Year of publication:	Jun. 2005
Authors:	Daly, Michael John
Publisher:	Geneva : World Trade Organization
Subject:	direct taxation \| WTO rules \| foreign sales corporation (FSC) \| trade disputes \| WTO-Recht \| WTO law \| Außensteuerrecht \| Cross-border taxation \| Welt \| World

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Extent:	Online-Ressource (29 S.)
Series:	WTO discussion papers. - Geneva : WTO Publ., ISSN 1726-9474, ZDB-ID 2391415-4. - Vol. 9
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzungen: Acrobat Reader
ISBN:	92-870-3327-7
Other identifiers:	hdl:10419/107044 [Handle]
Classification:	F13 - Commercial Policy; Protection; Promotion; Trade Negotiations ; H25 - Business Taxes and Subsidies ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10010465323