THE ENFORCEMENT OF INTERNATIONAL TAXATION RE GIME BY THE WORLD TRADE ORGANIZATION’S RULE OF LAW
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Abstract
This article “rationae materiae” focuses on role played by World Trade Organization (WTO) through it rules to check the conformity of host states’ tax policies on imported services, goods and capitals vis-à-vis their engagements. In this age of globalization, world trading order is based on the World Trade Organization’s (WTO) “rule of law” through bilateral, multilateral, or Regional Agreements to protect extra territorial investments of its members through effective tax control as enshrined in its principle of “Non Discrimination” (Most Favored Nation and National Treatment Principle). It has beyond doubt proven as exemplified through some casuistic analyses that WTO’s Rule of law has incontestably stepped up the liberalized international trade in the last two decades through a more effective anti-tax evasion measures by restraining members from putting in abusive tax measures different from the defunct GATT 1947.However, WTO rule of law still grappling with some difficulties asfar as effective control and enforcement of International Tax System is concerned.
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