Testing for consistency : certain digital tax measures and WTO non-discrimination
Okanga Ogbu Okanga
Year of publication: |
2021
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Authors: | Okanga, Okanga Ogbu |
Published in: |
Journal of world trade : law, economic policy, public policy. - Alphen aan den Rijn : Wolters Kluwer Law & Business, ISSN 1011-6702, ZDB-ID 228529-0. - Vol. 55.2021, 1, p. 101-125
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Subject: | International Tax | International Trade | Digitalization | E-Commerce | WTO | Non-discrimination | Most Favoured Nation | National Treatment | WTO-Recht | WTO law | Welt | World | Digitalisierung | Digitization | Electronic Commerce | E-commerce | Meistbegünstigung | Most favoured nation | Internationales Steuerrecht | International tax law | Doppelbesteuerung | Double taxation | Handelshemmnisse | Trade barriers |
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