The WTO and Direct Taxation

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Overview

WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty Law. To some extent, the scope of application of WTO Law has been broadened by case law to comprise also direct taxes. This entails overlappings particularly with regard to the law of subsidies, prohibitions of discrimination, and most-favoured-nation obligations.

This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States. Special emphasis is placed on the conformity of national taxes on profits with WTO Law as well as on specifics of interpretation in several Member States. 21 National Reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic and were compiled and published in this volume. Additionally, a General Report prepared by Servatius van Thiel summarises the results of the National Reports. Moreover, experts in this field joining the Conference among them Reuven Avi-Yonah, Michael Lennard and Raymond Luja have volunteered contributions dealing with specific problems of WTO and Direct Taxation.

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Product Details

Table of Contents

General report 13
The effect of WTO law in the legal order of the European community : a judicial protection deficit or a real-political solution, or both? 49
The GATT 1994 and direct taxes : some national treatment and related issues 73
The WTO subsidies regime : are there lessons to be learned from recent EC state aid issues? 103
The WTO, export subsidies, and tax competition 115
National report Austria 133
National report Belgium 171
National report Colombia 211
National report Denmark 237
National report Finland 257
National report France 285
National report Germany 313
National report Greece 341
National report Hungary 381
National report Israel 399
National report Italy 423
National report Luxembourg 453
National report Mexico 479
National report the Netherlands 495
National report New Zealand 525
National report Norway 545
National report Portugal 561
National report Slovenia 611
National report Spain 639
National report United Kingdom 685
National report the United States 727
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