01896cas a2200241 a 4500 AALejournalIMF016724 230101c9999 xx r poo 0 0eng d 5.00 USD 9781498329798 2075-8669 BD-DhAAL BD-DhAAL Daly, Michael. Is the WTO a World Tax Organization? : A Primer for WTO Rules for Policy Makers / Michael Daly. Washington, D.C. : International Monetary Fund, 2016. 1 online resource (54 pages) Technical Notes and Manuals <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers' freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter's rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy. Mode of access: Internet Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/003 Full text available on IMF http://elibrary.imf.org/view/journals/005/2016/003/005.2016.issue-003-en.xml IMF e-Library