Tax matters in WTO treaties
The Republic of Moldova is a WTO member since 2001. The accession to international trade treaties determines the necessity to ensure a highly skilled application of the legal provisions of such agreements, particularly, in tax matters. The present article deals with the main provisions of WTO treati...
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| Format: | Article |
| Language: | English |
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National Institute of Justice
2019-07-01
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| Series: | Revista Institutului Naţional de Justiţie |
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| Online Access: | https://ibn.idsi.md/sites/default/files/imag_file/49-53_12.pdf |
| Summary: | The Republic of Moldova is a WTO member since 2001. The accession to international trade treaties determines the necessity to ensure a highly skilled application of the legal provisions of such agreements, particularly, in tax matters. The present article deals with the main provisions of WTO treaties on direct and indirect taxation and on procedural matters. Furthermore, it presents an analysis of the relevant jurisprudence of the WTO Dispute Settlement Body. |
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| ISSN: | 1857-2405 1857-2405 |