Tax matters in WTO treaties
Journal Title: Revista Institutului Național al Justiției - Year 2019, Vol 49, Issue 2
Abstract
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.
Authors and Affiliations
Лия Нани
Keywords
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