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The WTO and direct taxation (Record no. 27160)

MARC details
000 -LEADER
fixed length control field	01025nam a2200133Ia 4500
080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER
Universal Decimal Classification number	11.01.02 D153
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name	Daly, Michael
245 ## - TITLE STATEMENT
Title	The WTO and direct taxation
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc.	ECLAC
Place of publication, distribution, etc.	SantiagoCL
Date of publication, distribution, etc.	2005
300 ## - PHYSICAL DESCRIPTION
Extent	[5], 29 p.
520 ## - SUMMARY, ETC.
Summary, etc.	Provides an overview of the extent to which present WTO rules apply to taxation, particularly direct taxation. Contains a summary of disputes concerning income tax measures that have arisen at the WTO since its establishment, with special attention to the protracted dispute between the EC and the US over the latter's FSC/ ETI schemes. Focuses on some issues regarding direct taxation that have been identified in recent trade policy reviews; the tax policies and measures involved do not necessarily contravene WTO rules. Provides a comparision of the rationale and principles underlying WTO rules and those underlying international taxation. Reviews some recent empirical evidence regarding the incidence of direct taxes.
583 ## - ACTION NOTE
Time/date of action	8/29/05
Action agent	JOYD
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type	Monograph
Call number suffix	D153

Holdings
Withdrawn status	Lost status	Damaged status	Not for loan	Home library	Current library	Date acquired	Total Checkouts	Full call number	Barcode	Date last seen	Price effective from	Koha item type
				CARICOM Documentation Centre	CARICOM Documentation Centre	04/05/2023		11.01.02 D153	0000000021174	04/05/2023	04/05/2023	Monograph