External Factors in Tax Policy: International Obligations

Journal
Kaur, D.; Kosters, L.F.
International
Bulletin for International Taxation 2012 (Volume 66), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors, in this article, review the effect of international obligations on national tax policy, with specific reference to World Trade Organization rules, free trade agreements, investment protection agreements and tax treaties.