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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. It is argued that the WTO plays a crucial role in regulating taxation matters, but that the rules pertaining to taxation are often unmanageably ambiguous, which may result in unforeseen conflicts with domestic and international tax policy. Four recommendations are offered in this thesis to resolve this legal ambiguity: a reappraisal of the direct-indirect tax distinction, the clarification

Author

Jennifer E. Farrell

Publisher

I.B.F.D. Publications BV

Published

2013

Language

EN

ISBN

9789087221836

Subjects

Law, Language Learning, Business