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Article : Discussion Paper No 9

The WTO and Direct Taxation
Research and analysis

Description :

This paper provides an overview of the extent to which WTO rules apply to taxation, particularly 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.
July 2005
ISBN: 92-870-3327-7
English only


Net price : 0.00 CHF
WTO Publications are not subject to VAT