Taxation is one of the most protected areas of national sovereignty
and therefore has great potential of causing obstructive effects on international
trade activities. In this respect, the World Trade Organisation
is the worlds single supervisor of global trade. And of course,
the WTO is very well aware of the phenomenon of tax-related distortions
of international trade.
This book will deal with the WTO provisions relating to taxation
and the resulting consequences for a countrys latitude to design its
fiscal measures. The author will give an introduction to the WTO
agreements legal status...