DIGITAL SERVICES TAX REGULATION AND WTO NON-DISCRIMINATION PRINCIPLE: IS THE DECK STACKED?

financial regulation and general agreement on trade in services (wto)

optimal level of regulation and regulatory reform seem to be an undisputed objective . however, in the context of financial regulation there are differences and disagreements over the optimal level of disclosure of information and capital adequacy standards. in this paper, instead of offering a substantive solution , we argue for a competitive process through which the optimal level of disclosu...

Non - Traditional Patterns of Global Regulation : Is the Wto ‘ Missing the Boat ’ ?

The impact of regional economic discrimination on tax compliance

This paper seeks to explain the relationship between regional economic discrimination in the form of three indices of need discrimination, capacity discrimination and combined index of tax compliance across provinces for the period of 2002-2016 in three five-year periods. The research model was estimated by GLS method. The results of the model estimation show that there is a significant relatio...

The Status of Contradiction Principle and the Right to Appeal in Iran’s Tax Dispute Settlment System

Abstract No one denies the importance of taxes and citizens’ obligation to pay them. In essence, the regular and transparent payment of taxes by citizens is one of the pillar components of sustainable development for any country. At the same time, there might be cases of dispute between the taxpayers and the tax authority regarding the amount or manner of audit, computation and collectio...

Regulation with non-price discrimination

This paper considers the optimal regulation of access charges, and the effect such regulation has on incentives for non-price discrimination. I show that when a vertically integrated firm is able to discriminate against rivals by means of non-price measures, optimal access charges must be set higher than in the case when no discrimination is possible since the level of the access charge affects...