To what extent can tax incentives be challenged under the WTO’s Subsidy Agreement?

Mawad Shady: To what extent can tax incentives be challenged under the WTO’s Subsidy Agreement? In: Challenges of international trade and investment in the 21st century. pp. 107-134. (2022)

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Absztrakt (kivonat)

This article focuses on government subsidies which distort the competition in the market due to discriminatory treatment of certain private economic actors. The WTO Agreement, like the GATT, regulates these government practices under the title ‘Subsidy’. Although ‘tax incentives’ are adequate instruments to attract foreign investments, create job opportunities, and spread new projects in specific geographical areas, favorable tax treatment is one of the measures through which the subsidy can materialize. Therefore, the goal of this paper is to scrutinize the question when is tax incentive considered a subsidy from the WTO perspective? In short, every tax incentive is deemed a subsidy, but not every subsidy is prohibited under the WTO law. In order to challenge the tax incentive before the WTO Dispute Settlement Body some strict requirements must be met.

Mű típusa:	Könyv része
Befoglaló folyóirat/kiadvány címe:	Challenges of international trade and investment in the 21st century
Dátum:	2022
ISBN:	978-963-306-898-4
Oldalak:	pp. 107-134
Nyelv:	angol
Kiadó:	Department of Private International Law, Faculty of Law, University of Szeged
Kiadás helye:	Szeged
Befoglaló mű URL:	https://acta.bibl.u-szeged.hu/77588/
Kulcsszavak:	Adózás
Megjegyzések:	Bibliogr.: p. 131-134. és a lábjegyzetekben ; összefoglalás angol nyelven
Szakterület:	05. Társadalomtudományok 05. Társadalomtudományok > 05.06. Politikatudomány
Feltöltés dátuma:	2022. dec. 05. 10:13
Utolsó módosítás:	2022. dec. 05. 10:13
URI:	http://acta.bibl.u-szeged.hu/id/eprint/77594

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