Is the WTO a World Tax Organization? : A Primer for WTO Rules for Policy Makers /
This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers' freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes...
| المؤلف الرئيسي: | |
|---|---|
| التنسيق: | دورية |
| اللغة: | English |
| منشور في: |
Washington, D.C. :
International Monetary Fund,
2016.
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| سلاسل: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2016/003 |
| الوصول للمادة أونلاين: | Full text available on IMF |