The WTO's non-discrimination obligations and subsidies disciplines have a significant effect on the set-up of direct tax measures that affect international trade in goods and services. These rules are particularly focused on the lack of even-handed treatment of domestic, import and export trade. Due to this lack of even-handiness in the treatment of domestic and export transactions the U.S. Tax Cuts and Jobs Act of 2017 fails to comply with the GATT 1994 and the WTO disciplines on subsidies. The Swiss patent box regime, on the other hand, does not differentiate between the export and domestic income sources. This neutrality ensures its compliance with the WTO rules.
Domaines juridiques: Droit fiscal international, Droit substantiel