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National Treatment on Internal Taxation: Revisiting GATT Article III:2
trade policy
Author Sherzod Shadikhodjaev Series 08-01 Language English Date 2008.05.20
This paper examines GATT Article III:2 on national treatment on internal taxation. The fact that as of 1 January 2008, national treatment violations in the goods sector have been challenged in nearly 29% of the WTO complaints points to the great importance of the national treatment principle in the multilateral trading system on the one hand, and temptation of WTO Members to protect domestic production through internal taxes and regulations on the other. Cases involving de facto discrimination against foreign goods will increase in number given the sophistication of governments' protectionist policy. (The rest is omitted.)
Executive Summary
I. Introduction
II. National Treatment and Internal Taxation: General Observations
1. De Jure and De Facto Discrimination
2. The Scope of Fiscal Measures
3. Multi-Tiered Test under Article III:2
III. The Likeness Standard
1. "Like Product"
2. "Directly Competitive or Substitutable Products"
3. The “Aim-and-Effect” Test
IV. Discriminatory Threshold
1. "In Excess of"
2. "Not Similarly Taxed"
V. Protective Application
VI. National Treatment under Korea FTAs
VII. Conclusion
References
Appendix
I. Introduction
II. National Treatment and Internal Taxation: General Observations
1. De Jure and De Facto Discrimination
2. The Scope of Fiscal Measures
3. Multi-Tiered Test under Article III:2
III. The Likeness Standard
1. "Like Product"
2. "Directly Competitive or Substitutable Products"
3. The “Aim-and-Effect” Test
IV. Discriminatory Threshold
1. "In Excess of"
2. "Not Similarly Taxed"
V. Protective Application
VI. National Treatment under Korea FTAs
VII. Conclusion
References
Appendix
Sales Info
| Quantity/Size | 62 |
|---|---|
| Sale Price | 5 $ |
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