| Tekijä: | Qureshi, A. |
| Otsikko: | Trade-related aspects of international taxation - a new WTO code of conduct? |
| Lehti: | Journal of World Trade
1996 : APR, VOL. 30:2, p. 161-194 |
| Asiasana: | TRADE TAXATION INTERNATIONAL |
| Kieli: | eng |
| Tiivistelmä: | The Uruguay Code of Multilateral Trade Negotiations has brought to the forefront a new and hightened consciousness of the inter-linkages between trade and trade-related matters. This, coupled with the actual new areas now within the purview of the World Trade Organization, enhance the importance and scope of the trade-related aspects of international taxation. Of late, however, there has been little academic or political consideration of such a relationship in a comprehensive manner. Yet, specifically, the linkage between taxation and international trade will need to be addressed sooner or later in a more concerned manner at the political level. |
SCIMA