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Direct taxation and the WTO Agreements

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Pursuant to the report published in the dispute concerning the US tax treatment of foreign sales corporations (FSC) the articles analyses the implication of the report for the tax systems of the WTO Members. Furthermore a parallel is drawn between the development with the WTO and within the European Union
Translated title of the contributionDirect taxation and the WTO Agreements
Original languageEnglish
JournalEuropean Taxation
Pages (from-to)206-213
Number of pages8
Publication statusPublished - 2002

    Research areas

  • Subsidies, State Aids, Foreign Sales corporartions, ETI Act

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