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...
| Հիմնական հեղինակ: | |
|---|---|
| Ձևաչափ: | Ամսագիր |
| Լեզու: | English |
| Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
2016.
|
| Շարք: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2016/003 |
| Առցանց հասանելիություն: | Full text available on IMF |