Abstract
This study was devoted to the understanding of the current conflict between trade and tax in an international setting. This author’s conclusion is that there is a need for a soft mechanism to supervise taxation in its interaction with international trade under the WTO if WTO agreements are to be respected and not nullified. This work has demonstrated the strong need for a coordination mechanism that does not currently exist, and for which the need for it is rising; the most efficient way to reach this goal is through the WTO.