The interface of international trade law and taxation
Subtitle: defining the role of the WTO
By: Jennifer E. Farrell
Series: IBFD doctoral series -- volume 26; Doctoral series -- v. 26.
Publisher: IBFD Publications
Published: 2013
Place of publication: Amsterdam
Language: eng
Number of pages: 318
ISBN-13: 9789087221829
Copyright date: 2013
Subjects: Foreign trade regulation; Tariff; Law and legislation; International business enterprises; Taxation; World Trade Organization
Other titles: Defining the role of the WTO; Defining the role of the world Trade Organization
Description: This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.
Notes: Doctoral Queen Mary, University of London 2011

Includes bibliographical references (page 255-288).