01054nam a2200145Ia 450000500170000008000180001710000180003524500320005326000280008530000150011352007330012858300180086194200120087999900170089120260716043608.0  a11.01.02 D153  aDaly, Michael  aThe WTO and direct taxation  bECLACaSantiagoCLc2005  a[5], 29 p.  aProvides 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.  c8/29/05kJOYD  cMmD153  c50494d50494