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WTO Agreements
Book chapter

WTO Agreements

Turki Althunayan
Dealing with the Fragmented International Legal Environment, pp.143-208
Springer Berlin Heidelberg
30/10/2009
DOI: https://doi.org/10.1007/978-3-642-04678-0_6

Abstract

Appellate Body Report Contracting Party Double Taxation Member Nation National Treatment
This chapter will explore the current relationship between trade and tax under the WTO agreements, discussing the WTO agreements most relevant to the tax issues: the GATT, the GATS, and the SCM. Accordingly, this chapter will be divided into three sections, each section shedding light on how taxation has already commingled with trade issues.

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