To what extent does the OECD harmful tax competition project violate the most-favoured-nation obligations under WTO law?
Ines Hofbauer
Alternative title: | International: To what extent does the OECD harmful tax competition project violate the most-favoured-nation obligations under WTO law? |
---|---|
Year of publication: |
2004
|
Authors: | Hofbauer, Ines |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 204215-0. - Vol. 44.2004, 9, p. 400-403
|
Subject: | Steuerharmonisierung | Tax harmonization | Steuerwettbewerb | Tax competition | Steuervergünstigung | Tax incentive | Meistbegünstigung | Most favoured nation | WTO-Recht | WTO law | OECD-Staaten | OECD countries |
Saved in: