Retaliation in the WTO Dispute Settlement System

Retaliation in the WTO Dispute Settlement System PDF

Author: Madeleine Merkx

Publisher: Kluwer Law International B.V.

Published: 2013-08-01

Total Pages: 208

ISBN-13: 9041148221

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Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following: ; the concept of fair distribution of taxing powers in VAT; role of the neutrality principle; legal certainty in VAT; place of business for a legal entity or partnership, for a natural person, for a VAT group; beginning and ending of a fixed establishment; the ‘purchase’ fixed establishment; meaning of ‘permanent address’ and ‘usual residence’; the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions; whether supplies exchanged between establishments are taxable; administrative simplicity and efficiency; VAT audits and the prevention of fraud; the intervention rule and the reverse charge mechanism; right to deduct VAT for businesses with multiple establishments; and cross-border VAT grouping and fixed establishment. Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax – a key topic for businesses, tax authorities, tax advisors, and government regulators – this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government.

Tariff Retaliation Versus Financial Compensation in the Enforcement of International Trade Agreements

Tariff Retaliation Versus Financial Compensation in the Enforcement of International Trade Agreements PDF

Author: Nuno Limão

Publisher: World Bank Publications

Published: 2006

Total Pages: 33

ISBN-13: 0060324163

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"The authors analyze whether financial compensation is preferable to the current system of dispute settlement in the World Trade Organization that permits member countries to impose retaliatory tariffs in response to trade violations committed by other members. They show that monetary fines are more efficient than tariffs in terms of granting compensation to injured parties when there are violations in equilibrium. However, fines suffer from an enforcement problem since they must be paid by the violating country. If fines must ultimately be supported by the threat of retaliatory tariffs, they fail to yield a more cooperative outcome than the current system. The authors also consider the use of bonds as a means of settling disputes. If bonds can be posted with a third party, they do not have to be supported by retaliatory tariffs and can improve the negotiating position of countries that are too small to threaten tariff retaliation. "--World Bank web site.

Practical Aspects of WTO Litigation

Practical Aspects of WTO Litigation PDF

Author: Marco Tulio Molina Tejeda

Publisher: Kluwer Law International B.V.

Published: 2020-07-08

Total Pages: 661

ISBN-13: 9041185976

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Global Trade Law Series Volume-54 The World Trade Organization (WTO) Dispute Settlement Understanding (DSU) entered into force in 1995. Since then, it has spawned an extensive body of jurisprudence, making it a highly complex system to navigate. This book provides the first in-depth practical guide to resolving a dispute at the WTO, edited by an international lawyer, who has on-hands experience in WTO litigation. Contributors of individual chapters include government officials responsible for WTO dispute settlement from developing and developed countries, WTO Secretariat officials, a former member of the Appellate Body, academics specializing in international trade and related fields, and lawyers from major law firms specializing in WTO law. Contributors explain, in a detailed manner, the numerous procedural steps and practices developed over the past twenty-five years, on: preparing for WTO litigation; recognizing the importance of WTO consultations; presenting a case before a panel; panel requests and panels’ terms of reference; the role and assistance of the WTO Secretariat; the panel process; rules of evidence; confidentiality and transparency; additional working procedures for the treatment of confidential information; legal remedies to redeem a violation; general considerations for appeal; determining the reasonable period of time for compliance; retaliation proceedings; and use of non-WTO international law. Each contributor identifies the best practices and some of them also suggest potential areas for improvement of the dispute settlement mechanism from their respective points of view. Lawyers and advisors working on WTO law and stakeholders from the private sector, civil society and academia, interested in WTO litigation, will find in one source a deeply informed description of existing dispute resolution practices (some of them previously undocumented) including the most recent jurisprudence clarifying the scope of many procedural rules. With its real-life account of WTO dispute settlement procedures and its key insights and advice from WTO insiders, this book constitutes an expert assessment of a cornerstone of the rules-based multilateral trading system and will prove of enormous value to all stakeholders in international trade.

WTO Retaliation

WTO Retaliation PDF

Author: Michelle Limenta

Publisher: Bloomsbury Publishing

Published: 2017-02-23

Total Pages: 203

ISBN-13: 1509900012

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The central point of this book concerns three main issues: the problems of WTO retaliation, the question of the effectiveness of retaliation, and the purposes of retaliation. WTO retaliation is often deemed ineffective due to its inherited shortcomings. This book highlights the significance in identifying the purposes of retaliation prior to evaluating its effectiveness. Put differently, it refers to the purpose-based approach of effectiveness. It is a common understanding that the purpose of WTO retaliation is to induce compliance. This book, nevertheless, argues in favour of coexistence of the multiple purposes of retaliation, including reaching a mutually agreeable solution. These views are based on the extensive research conducted on the purposes of WTO retaliation, namely through interpreting Article 22 of the DSU; examining the remedies rules within the frameworks of public international law, and law and economics; and assessing the academic writings/debates as well as the statements of arbitrators. Finally, by evaluating a number of disputes involving WTO retaliation, this book demonstrates the reasonableness and soundness of WTO retaliation in light of its multiple purposes.

The WTO Dispute Settlement Mechanism

The WTO Dispute Settlement Mechanism PDF

Author: Alberto do Amaral Júnior

Publisher: Springer

Published: 2019-04-09

Total Pages: 391

ISBN-13: 3030032639

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This book offers a multidisciplinary approach to the Dispute Settlement Mechanism (DSM) by bringing together contributions from legal scholars and political scientists. Most of the authors belong to a tightly knit legal epistemic community, trained at the University of São Paulo and at the top-ranked research and policy centers on WTO law in Europe. Presenting a novel and unique perspective on the DSM, it provides an analysis of current themes at the heart of the WTO Dispute Settlement Mechanism through the lenses of scholars with a “developing country” perspective. Focusing on assessment, substance, and process, it presents a three-fold approach to the analysis and offers a singular contribution to the scholarly literature on the WTO. The book discusses the topic from the viewpoint of individuals deeply involved in the scholarly production as well as the daily operation of the mechanism. The contributors include academics in the fields of international economic law and political science, diplomats, individuals engaged in legal private practice, and individuals affiliated with the WTO as well as WTO-related think tanks. The result is a balanced perspective on pressing issues that have arisen and that are likely to remain at the center of the scholarly and policy debate for years to come.

The Use of Retaliations in the WTO-System

The Use of Retaliations in the WTO-System PDF

Author: Dunja Lösgen

Publisher: GRIN Verlag

Published: 2011

Total Pages: 41

ISBN-13: 3656055238

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Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Recht, Carl von Ossietzky Universität Oldenburg, Sprache: Deutsch, Abstract: Table of Contents 1. Table of Figures 3 2. List of Abbreviations 4 3. Introduction 5 4. The World Trade Organization 5 4.1 The Dispute Settlement Understanding 5 4.1.1 The Implementation Stage 6 4.1.2 Compensation and the Suspension of Concessions 8 5. The Use of Retaliations in the Dispute Settlement Procedure 9 5.1 Three-Stage Retaliation 9 5.2 Possibility of Arbitration within the DSU 10 6. The WTO Retaliation System in Practice 11 6.1 Problems within the WTO Retaliation System 11 6.2 Cases of Retaliation under the Dispute Settlement System 12 6.2.1 Statistical Overview of Retaliations within the WTO 12 7. Conclusion 14 Bibliography 15

Why Compensation Cannot Replace Trade Retaliation in the WTO Dispute Settlement Understanding

Why Compensation Cannot Replace Trade Retaliation in the WTO Dispute Settlement Understanding PDF

Author: Bryan Mercurio

Publisher:

Published: 2015

Total Pages: 0

ISBN-13:

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Throughout the course of the DSU Review, Members and commentators alike have proposed numerous modifications to the WTO DSU covering a wide range of areas. One area which has received quite a bit of attention is that of retaliatory measures in the implementation phase of the dispute settlement process. This article does not attempt to recap the debate over the appropriateness of trade retaliation or even to discuss all potential amendments targeting this issue. It does, however, identify some of the key criticisms of trade retaliation before analyzing and evaluating the worthiness of trade and/or financial compensation as an alternative. The article finds that neither trade nor financial compensation will do much to resolve the prominent criticisms of trade retaliation while also finding both options would add several uncertainties to the system and, far from increasing compliance with the rulings and recommendations of the DSB, could in fact increase the instances of noncompliance.

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