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The WTO and direct taxation

Author

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  • Daly, Michael

Abstract

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.

Suggested Citation

  • Daly, Michael, 2005. "The WTO and direct taxation," WTO Discussion Papers 9, World Trade Organization (WTO), Economic Research and Statistics Division.
    • Handle: RePEc:zbw:wtodps:9
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    File URL: https://www.econstor.eu/bitstream/10419/107044/1/wto-discussion-paper_09.pdf
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    Citations

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    Cited by:

    1. Lijun Zhao & Angelina Karaivanova & Pengfei Zhang, 2021. "The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project," World, MDPI, vol. 2(2), pages 1-28, May.
    2. Sherzod Shadikhodjaev, 1970. "National Treatment on Internal Taxation : Revisiting GATT Article III :2," Trade Working Papers 21941, East Asian Bureau of Economic Research.

    More about this item

    Keywords

    direct taxation; WTO rules; foreign sales corporation (FSC); trade disputes;
    All these keywords.

    JEL classification:

    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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