Arbeitspapier
The WTO and direct taxation
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.
- ISBN
-
9287033277
- Language
-
Englisch
- Bibliographic citation
-
Series: WTO Discussion Paper ; No. 9
- Classification
-
Wirtschaft
Trade Policy; International Trade Organizations
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Law
- Subject
-
direct taxation
WTO rules
foreign sales corporation (FSC)
trade disputes
- Event
-
Geistige Schöpfung
- (who)
-
Daly, Michael
- Event
-
Veröffentlichung
- (who)
-
World Trade Organization (WTO)
- (where)
-
Geneva
- (when)
-
2005
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Daly, Michael
- World Trade Organization (WTO)
Time of origin
- 2005
Other Objects (12)
Labour taxation and foreign direct investment
Taxation under Direct Democracy
Foreign (in)direct investment and corporate taxation
Redistributive income taxation under outsourcing and foreign direct investment
Improving taxation environment: Attracting foreign direct investment
Exports, foreign direct investment and the costs of corporate taxation
Exports, Foreign Direct Investment and the Costs of Corporate Taxation
Simulation of reforms of direct and indirect taxation for France
Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
Electoral mechanisms and pressure groups: The mix of direct and indirect taxation
Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation
Corporate income tax competition, double taxation treaties, and foreign direct investment
Labour taxation and foreign direct investment
Taxation under Direct Democracy
Foreign (in)direct investment and corporate taxation
Redistributive income taxation under outsourcing and foreign direct investment
Improving taxation environment: Attracting foreign direct investment
Exports, foreign direct investment and the costs of corporate taxation
Exports, Foreign Direct Investment and the Costs of Corporate Taxation
Simulation of reforms of direct and indirect taxation for France
Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
Electoral mechanisms and pressure groups: The mix of direct and indirect taxation
Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation
Corporate income tax competition, double taxation treaties, and foreign direct investment
Labour taxation and foreign direct investment
Taxation under Direct Democracy
Foreign (in)direct investment and corporate taxation
Redistributive income taxation under outsourcing and foreign direct investment
Improving taxation environment: Attracting foreign direct investment
Exports, foreign direct investment and the costs of corporate taxation
Exports, Foreign Direct Investment and the Costs of Corporate Taxation
Simulation of reforms of direct and indirect taxation for France
Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
Electoral mechanisms and pressure groups: The mix of direct and indirect taxation
Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation