Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international inter
WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provision
This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measu
Inhaltsangabe:Abstract: The creation of the World Trade Organization (hereafter WTO ) in 1995 was a turning point in the history of international trade. For the