WTO and Direct Taxation in DenmarkWto and Direct Taxation in Denmark • July 1st, 2008
Only few authors2 have dealt with the relationship between WTO and di- rect taxation in Denmark. Therefore relevant literature on the subject seems rare. This lack of attention directed towards the WTO impact on direct taxes should not be regarded as a disrespect of the legal status of WTO Agree- ments, which should be followed (»pacta sunt servanda«). Rather, it is more likely that this is due to the absence of WTO issues in national courts. Fur- thermore the absence of Dispute Settlement Procedures regarding national taxes in Denmark is also a relevant consideration.
