Abstract
Part I, Chap. 1, showed that there is a theoretical problem due to the fragmentation between direct and indirect taxes. This issue has generated a substantial cost, because the isolation of tax regime has created a problem that has kept growing. Chapter 2 then explored the tax-related cases. The DISC keeps coming up again and again, and no one knows when this costly set of ongoing disputes will come to an end, in the meantime wasting human capital, distracting focus from other important issues, and weakening the WTO more and more. Without a solution, the WTO will continue to suffer, as it has been for almost 40 years, with no satisfying resolution. Chapter 2 also drew attention to some potential problems related to tax rules that may violate WTO rules.