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Revision with unchanged content. Taxation is one of the most protected areas of national sovereignty and therefore has great potential of causing obstructive effects on international trade activities. In this respect, the World Trade Organisation is the world¿s single supervisor of global trade. And of course, the WTO is very well aware of the phenomenon of tax-related distortions of international trade. This book will deal with the WTO provisions relating to taxation and the resulting consequences for a country¿s latitude to design its fiscal measures. The author will give an introduction to the WTO agreements¿ legal status within the European Union and the single European Member States. Focus will be on the impact of the WTO regulations in the respective legal orders, which includes an analysis of their legal enforceability. Moreover, the repercussions on individual parties will be addressed as well. Primarily, the book will be dedicated to the GATT and the GATS and their effect on taxation. Great emphasis will be attached to the two major principles embraced therein ¿ Most-Favored-Nation Treatment and National Treatment.
| Autorius: | Iris Schlatzer |
| Leidėjas: | AV Akademikerverlag |
| Išleidimo metai: | 2012 |
| Knygos puslapių skaičius: | 168 |
| ISBN-10: | 3639444094 |
| ISBN-13: | 9783639444094 |
| Formatas: | 220 x 150 x 11 mm. Knyga minkštu viršeliu |
| Kalba: | Anglų |
Parašykite atsiliepimą apie „The WTO and other non-tax treaties: Aspects of Taxation“
