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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National Institute of Justice
2019-07-01
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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 |
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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 |
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AT liânani taxmattersinwtotreaties |
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1725967541840379904 |