This comprehensive study delves into the tax reforms states adopt to safeguard their tax base and assesses potential conflicts with World Trade Organization (WTO) rules. The topic gains prominence due to the growing significance of cross-border transactions on contemporary states' tax revenues....

The article aims to appreciate the U.S. tax reforms, especially in topics related to international taxation, emphasizing the analysis of their potential incompatibility with the World Trade Organization (WTO) law. It will be discussed in the U.S. international tax environment before the U.S. tax...