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The World Trade Organisation and Australian tax policy.

Publication date: 06 Apr 06 | Source: CCH TAX WEEK

Issue: Issue 13 2006

Pages: pp. 1-5

Abstract:
Recently, the World Trade Organisation Appellate Body struck down certain taxation provisions of the United States American Jobs Creation Act od 2004. This article will briefly examine the WTO rules relating to subsidies and, in particular, the areas that offended the WTO in the recent decision. The article will also touch on the circumstances that the Australian federal government needs to be wary of when formulating future international tax policy.

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Author profile

Dr Philip Bender ATI
Philip is a barrister at the Victorian Bar practising in federal and state taxation and superannuation. He acts for both taxpayers and revenue authorities and has appeared in a number of leading cases in these fields. Philip is also the author of Bender’s Australian Stamp Duties, a book published by The Tax Institute dealing with stamp duty in all Australian jurisdictions. - Current at 26 June 2019
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