The Relevance of WTO Law for Tax Matters
Series on International Tax Law, Volume 45
Seiten
2006
|
2006
Linde Verlag Ges.m.b.H.
978-3-7073-1053-5 (ISBN)
Linde Verlag Ges.m.b.H.
978-3-7073-1053-5 (ISBN)
- Titel ist leider vergriffen;
keine Neuauflage - Artikel merken
Tax scientists and tax practitioners are in recent years more and more aware of the fact that WTO law may have an influence on national and international tax law. This holds not only true for indirect taxes and tax subsidies but also for direct taxes. The WTO Agreements contain several explicit provisions on the subject of direct and indirect taxes or even on its delimitation from tax treaty law. This entails overlappings particularly with regard to the law of subsidies, prohibitions of discrimination, and most-favored-nation obligations.
This volume is dedicated to the analysis of the intersection between WTO law on the one hand and national, international and European tax law on the other hand. It aims at highlighting the concept of non-discrimination under GATT and GATS and its tax-relevant carve-out provisions. Furthermore, this volume strives to analyze similarities and differences of the non-discrimination principle to the one to be found under DTC and European tax law. An additional goal is to examine subsidies under WTO law and to confront it e.g. with the European State Aid Rules or with the OECD's and EU's Harmful Tax Competition Projects. Lastly, a number of theses are dedicated to dispute settlement under WTO law.
This volume is dedicated to the analysis of the intersection between WTO law on the one hand and national, international and European tax law on the other hand. It aims at highlighting the concept of non-discrimination under GATT and GATS and its tax-relevant carve-out provisions. Furthermore, this volume strives to analyze similarities and differences of the non-discrimination principle to the one to be found under DTC and European tax law. An additional goal is to examine subsidies under WTO law and to confront it e.g. with the European State Aid Rules or with the OECD's and EU's Harmful Tax Competition Projects. Lastly, a number of theses are dedicated to dispute settlement under WTO law.
Bundesfinanzgericht (BFG); davor stellvertretende Leiterin der Abteilung für Internationales Steuerrecht im Bundesministerium für Finanzen, Verhandlungsleiterin bei DBA-Verhandlungen und Delegierte in einschlägigen Arbeitsgruppen der OECD.
Steuerberaterin, ist International Tax Partner bei RSM Austria. Ihre Tätigkeitsschwerpunkte liegen im Bereich des Konzern- und Umgründungssteuerrechts, der Konzernsteuerplanung, der Transaktionsberatung sowie des Internationalen Steuerrechts. Zuvor war sie wissenschaftliche Mitarbeiterin am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien).
| Erscheint lt. Verlag | 4.10.2006 |
|---|---|
| Reihe/Serie | Schriftenreihe zum Internationalen Steuerrecht ; 45 |
| Sprache | englisch |
| Maße | 155 x 225 mm |
| Gewicht | 970 g |
| Einbandart | kartoniert |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Öffentliches Recht ► Völkerrecht | |
| Recht / Steuern ► Steuern / Steuerrecht ► Internationales Steuerrecht | |
| Schlagworte | Außensteuerrecht • European Tax Law • GATS • GATT • Hardcover, Softcover / Recht/Steuern • HC/Recht/Steuern • international • Internationales Steuerrecht • International Tax Law • national tax law • Steuerrecht • WTO • WTO Agreements |
| ISBN-10 | 3-7073-1053-1 / 3707310531 |
| ISBN-13 | 978-3-7073-1053-5 / 9783707310535 |
| Zustand | Neuware |
| Haben Sie eine Frage zum Produkt? |
Mehr entdecken
aus dem Bereich
aus dem Bereich
