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00684nam 2200205 c 4500
000003912475
20220101120000
080807s2008 ulk 000 eng
▼a 211070
▼c 211070
▼l WM0000012107
▼v 08-01
▼a HF1351
▼a HF1351
▼b K61
▼c 08-01
▼a Sherzod Shadikhodjaev
▼a National Treatment on Internal Taxation:
▼b Revisiting GATT Article Ⅲ2/
▼d Sherzod Shadikhodjaev
▼a Seoul:
▼b KIEP,
▼c 2008.
▼a 61 p.;
▼c 24 cm.
▼a KIEP Working Paper;
▼v 08-01
▼a NATIONAL
▼a TREATMENT
▼a INTERNAL
▼a TAXATION
▼a REVISITING
▼a GATT
▼a ARTICLE
▼a 2
▼a KIEP
▼a WORKING
▼a PAPER
▼a Revisiting GATT Article Ⅲ2
▼b \
▼a 단행본
| 자료유형 : | 단행본 |
|---|---|
| 분류기호 : | HF1351 |
| 개인저자 : | Sherzod Shadikhodjaev |
| 서명/저자사항 : | National Treatment on Internal Taxation: Revisiting GATT Article Ⅲ2/ Sherzod Shadikhodjaev |
| 발행사항 : | Seoul: KIEP, 2008. |
| 형태사항 : | 61 p.; 24 cm. |
| 총서사항 : | KIEP Working Paper; 08-01 |
| 언어 | 영어 |
권 호 :
발행년 : 2008
발행처 : KIEP
서 명 : National Treatment on Internal Taxation: Revisiting GATT Article Ⅲ2
목차
1. Introduction
2. National Treatment and Internal Taxation : General Observations
De Jure and De Facto Discrimination
The Scope of Fiscal Measures
Multi-Tiered Test under Article III:2
3. The Likeness Standard
Like Product
Directly Competitive or Substitutable Products
The 'Aim-and-Effect' Test
4. Discriminatory Threshold
In Excess of
Not Similarly Taxed
5. Protective Application
6. National Treatment under Korea FTAs
7. Conclusion
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