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Prohibition of the Discriminatory Income Tax Measures under WTO Law

Sokolianskyi, Georgii LU (2013) HARN60 20131
Department 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.
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author
Sokolianskyi, Georgii LU
supervisor
organization
course
HARN60 20131
year
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},
  keyword      = {WTO law,tax discrimination,tax subsidies},
  language     = {eng},
  note         = {Student Paper},
  title        = {Prohibition of the Discriminatory Income Tax Measures under WTO Law},
  year         = {2013},
}