Vodiannikov O. Tax Non-Discrimination Principle in WTO and EU Law: Comparative Analysis

The dissertation is devoted to theoretical foundations and scientific reappraisal of the notion, content and effect of the tax non-discrimination principle in WTO and EU law. Both orders share commonalities in articulating, interpreting and applying this principle. While its basic rationale appears to be similar, a closer look, however, shows important differences in jurisprudence of the DSB and the ECJ to tax discrimination cases stemming from various philosophies and constitutional functions assigned to the principle in WTO and EU law. This analysis highlights the fundamental dilemma that WTO faces now - to keep up with the promise of trade liberalisation without market integration.