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...
| Tác giả chính: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
2016.
|
| Loạt: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2016/003 |
| Truy cập trực tuyến: | Full text available on IMF |