The Relevance of WTO Law for Tax Matters

This volume analyses the intersection between WTO law on the one hand and national, international and European law on the other hand. It highlights the concept of non-discrimination under GATT and GATS and its tax-relevant carve-out provisions. Furthermore, it analyses similarities and differences of the non-discrimination principle to the one to be found under tax treaty and European tax law. It also examines subsidies under WTO law and confronts it e.g. with the European state aid rules or with the OECD's and EU's harmful tax competition project. Lastly, a number of theses are dedicated to dispute settlement under WTO law.