Direct taxation and the WTO agreements

Journal
Sørensen, K.E.
European Taxation 2002 (Volume 42), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In light of the publication on 14 January 2002 of the report on the US tax treatment of foreign sales corporations pursuant to the WTO dispute settlement system, the author analyses the potential impact of WTO agreements on direct taxation in general.