Research Catalog

Title

WTO and direct taxation / Michael Lang, Judith Herdin and Ines Hofbauer.

Author

Lang, Michael, 1965-

Publication

The Hague, The Netherlands : Kluwer Law International ; Wien : Linde ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, Inc., c2005.

Items in the Library & Off-site

Holdings

Details

Additional Authors

• Herdin-Winter, Judith.
• Hofbauer, Ines.

Description

772 p.; 25 cm.

Summary

"This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States. Special emphasis is placed on the conformity of national taxes on profits with WTO Law as well as on specifics of interpretation in several Member States. 21 National Reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic and were compiled and published in this volume."--Jacket.

Series Statement

Eucotax series on European taxation ; v. 10

Uniform Title

Eucotax series on European taxation ; 10.

Alternative Title

World Trade Organization and direct taxation

Subject

• Direct taxation > Law and legislation > Europe
• Direct taxation > Law and legislation
• Foreign trade regulation > Europe
• Foreign trade regulation
• World Trade Organization

Note

• A compilation of national reports from EU countries, as well as Colombia, Israel, Mexico, New Zealand, Norway, and USA, delivered at a joint conference held in Rust, Austria, July 8-11, 2004.

Bibliography (note)

• Includes bibliographical references.

Processing Action (note)

• committed to retain

Contents

General report / Servaas van Thiel -- The effect of WTO law in the legal order of the European community : a judicial protection deficit or a real-political solution, or both? / Servaas van Thiel and Armin Steinbach -- The GATT 1994 and direct taxes : some national treatment and related issues / Michael Lennard -- The WTO subsidies regime : are there lessons to be learned from recent EC state aid issues? / Raymond H.C. Luja -- The WTO, export subsidies, and tax competition / Reuven S. Avi-Yonah -- National report Austria / Michael Petritz -- National report Belgium / Mathieu Isenbaert -- National report Colombia / Irma Johanna Mosquera Valderrama -- National report Denmark / Jeppe Rune Stokholm.

ISBN

• 9041123717 (KLI)
• 3707307107 (Linde)

LCCN

^^2005639003

Owning Institutions

Harvard Library