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- 2013380294 abstract "This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.".
- 2013380294 alternative "Defining the role of the WTO".
- 2013380294 alternative "Defining the role of the world Trade Organization".
- 2013380294 contributor B12789330.
- 2013380294 date "2013".
- 2013380294 description "Doctoral Queen Mary, University of London 2011".
- 2013380294 description "Includes bibliographical references (page 255-288).".
- 2013380294 description "This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.".
- 2013380294 extent "xx, 318 pages ;".
- 2013380294 identifier "9087221827".
- 2013380294 identifier "9789087221829".
- 2013380294 isPartOf "Doctoral series ; v. 26.".
- 2013380294 isPartOf "IBFD doctoral series ; volume 26".
- 2013380294 issued "2013".
- 2013380294 language "eng".
- 2013380294 subject "Foreign trade regulation.".
- 2013380294 subject "International business enterprises Taxation Law and legislation.".
- 2013380294 subject "K4610 .F37 2013".
- 2013380294 subject "Tariff Law and legislation.".
- 2013380294 subject "World Trade Organization.".
- 2013380294 title "Defining the role of the WTO".
- 2013380294 title "Defining the role of the world Trade Organization".
- 2013380294 title "The interface of international trade law and taxation : defining the role of the WTO / Jennifer E. Farrell.".
- 2013380294 type "text".