International: To what extent does the OECD harmful tax competition project violate the most-favoured-nation obligations under WTO law?

• Autores: Inés Hofbauer
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 9, 2004, págs. 400-403
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Looks at the implications of possible defensive measures taken by OECD Member countries against uncooperative tax havens.