000			01025nam a2200133Ia 4500
080			_a11.01.02 D153
100			_aDaly, Michael
245			_aThe WTO and direct taxation
260			_bECLAC _aSantiagoCL _c2005
300			_a[5], 29 p.
520			_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.
583			_c8/29/05 _kJOYD
942			_cM _mD153
999			_c27160 _d27160