The WTO and direct taxation (Record no. 50494)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01054nam a2200145Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716043608.0 |
| 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 |
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