商品簡介
In this material from the July 2004 conference on the subject in Rust, Austria, contributors describe the role of the WTO Agreements in direct taxation in member states and elsewhere with a general report, 21 national reports and articles on the effects of WTO law on the legal order in the European community, the lessons learned from the WTO subsidies regime, and on tax competition and export subsidies. National reports include those from Austria, Belgium, Colombia, Denmark, Finland, France, Germany, Greece, Hungary, Israel, Italy, Luxembourg, Mexico, New Zealand, Norway, Slovenia, the UK and the US. From the recent cases described in the courts, it appears that the relationship between the WTO Agreement and national tax laws is still being formed through the process of test cases. Annotation c2005 Book News, Inc., Portland, OR (booknews.com)