Salehifar, Alireza

The overlap between dispute settlement mechanisms in World Trade Organization agreements and tax treaties / Alireza Salehifar .-- , 2019


Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.

The rapid expansion of the membership of the World Trade Organization (WTO) poses a significant challenge to the operation of tax treaties. This article examines the possible clash of jurisdiction and the potential conflict between the dispute resolution mechanisms provided for by the WTO and in tax treaties


IMPUESTOS
COMERCIO
TRATADOS INTERNACIONALES
CONFLICTOS JURISDICCIONALES
ORGANIZACION MUNDIAL DEL COMERCIO

Bulletin for International Taxation 0007-4624 v. 73, n. 1, January 2019, p. 50-56

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