The WTO and direct taxation

Michael Daly

No 9, WTO Discussion Papers from World Trade Organization (WTO), Economic Research and Statistics Division

Abstract: It contains a summary of disputes concerning income tax measures that have arisen at the WTO since its establishment, with special attention to the protracted dispute between the EC and the US over the latter's FSC/ETI schemes.

Keywords: direct taxation; WTO rules; foreign sales corporation (FSC); trade disputes (search for similar items in EconPapers)
JEL-codes: F13 H25 K34 (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:wtodps:9

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