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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Main Author: Лия НАНИ
Format: Article
Language:English
Published: National Institute of Justice 2019-07-01
Series:Revista Institutului Naţional de Justiţie
Subjects:
WTO
VAT
Online Access:https://ibn.idsi.md/sites/default/files/imag_file/49-53_12.pdf
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spelling doaj-28dbf51594894dbdbd3a5ac18f1343792020-11-24T21:29:05ZengNational Institute of Justice Revista Institutului Naţional de Justiţie1857-24051857-24052019-07-011324953Tax matters in WTO treatiesЛия НАНИ0аспирант МГИМО МИД РоссииThe 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.https://ibn.idsi.md/sites/default/files/imag_file/49-53_12.pdfWTOnon discriminationcustom dutiesVATexcisesdirect taxes
collection DOAJ
language English
format Article
sources DOAJ
author Лия НАНИ
spellingShingle Лия НАНИ
Tax matters in WTO treaties
Revista Institutului Naţional de Justiţie
WTO
non discrimination
custom duties
VAT
excises
direct taxes
author_facet Лия НАНИ
author_sort Лия НАНИ
title Tax matters in WTO treaties
title_short Tax matters in WTO treaties
title_full Tax matters in WTO treaties
title_fullStr Tax matters in WTO treaties
title_full_unstemmed Tax matters in WTO treaties
title_sort tax matters in wto treaties
publisher National Institute of Justice
series Revista Institutului Naţional de Justiţie
issn 1857-2405
1857-2405
publishDate 2019-07-01
description 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.
topic WTO
non discrimination
custom duties
VAT
excises
direct taxes
url https://ibn.idsi.md/sites/default/files/imag_file/49-53_12.pdf
work_keys_str_mv AT liânani taxmattersinwtotreaties
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