Title: The relevance of WTO law for tax matters /
Authors: Herdin-Winter, Judith.; Hofbauer, Ines.
Date: 2006
Publisher: Linde ;
Physical description: 608 p. : ill. ; 23 cm.
Language: German
LC classification: K
Contents: The relevance of WTO law for international tax law / Antonio Grimaldo Monroy -- The applicability of Art. 1 and Art. III GATT to direct taxes / Stefan Falis -- Non-discrimination in tax matters in the GATT-national treatment / Chandrajit Singh -- Most favoured nation treatment in tax matters in the GATT / Michael Schyle -- GATS-national treatment and taxation / Monroe Olsen -- Most-favoured-nation treatment in the GATS and its effect on direct taxation / Franco Falzon -- The influence of exemptions from Article II (MFN) GATS on taxes / Robert Kovačič -- The meaning of "arbitrary and unjustifiable discrimination" and "disguised restriction" / Paula Galán -- Scope of Art. XVI:d and Art. XIV:e GATS / Sushil Kumar -- National treatment in the GATT and the GATS compared to non-discrimination in DTC: similarities and differences / Christoph Nauer -- The most-favored-nation principle in WTO and DTC law: similarities and differences / Sandra Huber -- The national treatment principle in EC law and WTO law: similarities and differences / Kärt Anna Marie Kelder -- The most favoured nation principle in WTO and EC law: similarities and differences / Claudia Thierreichter -- The definition of subsidies under the SCM agreement / Zibin Zhou -- Changes in the legal order of the United States after the FSC and the ETI decisions and conformity with WTO law of the new regulations / Vasko Pejkov -- State aid rules vs. subsidies and countervailing measures / Lubica Adame -- The exemption method and fictitious tax credit as a prohibited subsidy under WTO law / Olga Foltyn -- WTO-compatibility of harmful tax practices / Lingbo Lu -- The status/competence of the European Union within the WTO / Sebastian Paulitsch -- Free movement of goods and prohibition of discriminatory taxation under EC and WTO law / Vesna Radovanović -- Freedom of establishment and freedom to provide services under EC and WTO law / Martina Prokesch-Schachner -- Do the bilateral treaties between the European Union and Switzerland violate WTO law? / Ingo Tessmer -- Direct tax cases in WTO dispute settlement / RAiner Hepberger -- Taxpayer status in the course of dispute settlement under WTO law / Robert Desax -- The binding effect of panel and appellate body decisions in WTO law / Franz Koppensteiner -- The interaction of mutual agreement procedures and Art. XXII:3 GATS / Sanjeev Sharma -- Arbitration procedures in international tax law: arbitration convention-double tax conventions-WTO / Blaz Pate.
Notes: "The present volume comprises the Master's theses of full-time students in the 2005/2006 class of the postgraduate LLM program "International Tax Law" at the Vienna University of Economics and Business Administration"--P. 7. "Postgraduate International Tax Law."
Subject headings (LCSH): Conflict of laws--Taxation.; Taxation--Law and legislation; Taxation--Law and legislation--European Union countries; World Trade Organization