Prohibition of the Discriminatory Income Tax Measures under WTO Law
(2013) HARN60 20131Department of Business Law
- Abstract
- The paper explores the relevance of the WTO non-discrimination undertaking in income taxation. Particularly, the national treatment obligation and the prohibition of export subsidies are analyzed. The paper tests adequacy of the WTO case law in the light of the income tax theory and concludes that the WTO jurisprudential standards are not entirely suited to deal with subsidies provided through income taxation and do not accomodate the Member States' desire to differentiate between residents and non-residents.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/3801147
- author
- Sokolianskyi, Georgii LU
- supervisor
- organization
- course
- HARN60 20131
- year
- 2013
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- WTO law, tax discrimination, tax subsidies
- language
- English
- id
- 3801147
- date added to LUP
- 2014-01-27 10:20:30
- date last changed
- 2014-01-27 10:20:30
@misc{3801147, abstract = {{The paper explores the relevance of the WTO non-discrimination undertaking in income taxation. Particularly, the national treatment obligation and the prohibition of export subsidies are analyzed. The paper tests adequacy of the WTO case law in the light of the income tax theory and concludes that the WTO jurisprudential standards are not entirely suited to deal with subsidies provided through income taxation and do not accomodate the Member States' desire to differentiate between residents and non-residents.}}, author = {{Sokolianskyi, Georgii}}, language = {{eng}}, note = {{Student Paper}}, title = {{Prohibition of the Discriminatory Income Tax Measures under WTO Law}}, year = {{2013}}, }