登入選單
返回Google圖書搜尋
Is the WTO a World Tax Organization?
Michael Daly
其他書名
A Primer for WTO Rules for Policy Makers
出版International Monetary Fund, 2016-03-29
主題Business & Economics / Taxation / GeneralBusiness & Economics / Exports & Imports
ISBN14755498739781475549874
URLhttp://books.google.com.hk/books?id=xGUYEAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.