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| Author: | Fischer-Zernin, J. |
| Title: | GATT versus tax treaties? The basic conflicts between international taxation methods and the rules and concepts of GATT. |
| Journal: | Journal of World Trade Law
1987 : JUN, VOL. 21:3, p. 39-62 |
| Index terms: | GATT TAXATION CONTRACTS |
| Language: | eng |
| Abstract: | The relationship between GATT and international tax law is discussed. The need for further consideration and investigation of the issue is demonstrated. The background of the tax debate in GATT is outlined. GATT rules on direct taxes are listed and analyzed. Double taxation of income is mentioned as the most important problem in international tax law. Definition difficulties of "export" and "import" are discussed. Basic methods of international taxation are listed and analyzed. Interpretation problems of GATT statements are outlined. The GATT law on direct taxes affecting international trade is found to be insufficient in many respects. |
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