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To what extent does the OECD harmful tax competition project violate themost - favoured - nation obligations under WTO law ? Ines Hofbauer

By: Hofbauer, Ines.
Material type: ArticleArticlePublisher: 2004Subject(s): COMPETENCIA FISCAL NOCIVA | IMPUESTOS | DOBLE IMPOSICION | INCENTIVOS FISCALES | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | TRATADOS INTERNACIONALES | FISCALIDAD INTERNACIONAL | ORGANIZACION MUNDIAL DEL COMERCIO | ACUERDOS COMERCIALES In: European taxation v. 44, n. 9, 2004, p. 400-403
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