The GATT and WTO dispute settlement systems have become the most frequently used international mechanisms for the settlement of trade disputes among governments. The 1994 Agreement Establishing the WTO introduced a historically unprecedented new dispute settlement procedure for conflicts involving trade in goods and services, trade-related investment measures, and intellectual property rights. This procedure provided for the compulsory jurisdiction of the WTO Dispute Settlement Body, WTO Panels, and the WTO Appellate Body. The first 18 months from the time the WTO Agreement came into force on 1 January 1995 witnessed more than 50 invocations of the new dispute settlement procedures by a large number of countries, including many from the developing world. This large response, and the proposals for further extending the scope of WTO law, suggest that the WTO dispute settlement system will continue to be the most frequently applied, worldwide systems for the legal settlement of trade disputes among governments. This book provides students, lawyers and diplomats a thought-provoking and practice-oriented analysis of the GATT/WTO dispute settlement rules, procedures, and problems. The Annexes include a useful collection of relevant texts and tables of past GATT and WTO case law.

The GATT and WTO dispute settlement systems have become the most frequently used international mechanisms for the settlement of trade disputes among governments. The 1994 Agreement Establishing the WTO introduced a historically unprecedented new dispute settlement procedure for conflicts involving trade in goods and services, trade-related investment measures, and intellectual property rights. This procedure provided for the compulsory jurisdiction of the WTO Dispute Settlement Body, WTO Panels, and the WTO Appellate Body. The first 18 months from the time the WTO Agreement came into force on 1 January 1995 witnessed more than 50 invocations of the new dispute settlement procedures by a large number of countries, including many from the developing world. This large response, and the proposals for further extending the scope of WTO law, suggest that the WTO dispute settlement system will continue to be the most frequently applied, worldwide systems for the legal settlement of trade disputes among governments. This book provides students, lawyers and diplomats a thought-provoking and practice-oriented analysis of the GATT/WTO dispute settlement rules, procedures, and problems. The Annexes include a useful collection of relevant texts and tables of past GATT and WTO case law.

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.

Described as the crown jewel and a near miracle of the Uruguay Round, the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU) of the World Trade Organization (WTO) is currently being negotiated for its improvement and clarification. This volume recounts India s experience with it, covering issues such as admissibility of claims, standard of review, amicus curiae briefs, interpretation of WTO agreements, regional trade agreements, subsidies, anti-dumping measures, the special and differential treatment for developing countries, transparency, and unilateralism in the multilateral trading system. The text includes WTO dispute settlement reports on Indian disputes adopted as of 17 February 2004. Well referenced, the book is mainly for the student, researchers, and policy-makers. The list of cases, index and cross-referencing ensure easy access.

"East Asian countries have become much more active in utilizing the WTO dispute settlement system to assert their legal rights. The dispute settlement experience so far for these countries has shown strong tendency of domestic governments to defend economic interest of major industries. Their primary counterparts in trade disputes are still major developed countries such as the United States and the European Communities. Thailand is in some sense peculiar in that it brought disproportionately many complaints to the WTO dispute settlement system while it was hardly challenged by other Members. In contrast to the GATT era, Korea has become legally very aggressive under the WTO system. It is also noted that Japan has been rarely challenged since October 1998. Except for China, most East Asian countries lack the national procedure to link private economic interests to the WTO dispute settlement procedures"--NBER website

Essay from the year 2016 in the subject Politics - Topic: Public International Law and Human Rights, grade: A, Macquarie University, course: Law, language: English, abstract: The Dispute Settlement Procedure (DSP) embodied in the Dispute Settlement Understanding (DSU) of the World Trade Organisation (WTO) is a highly effective mechanism to ensure disputes are resolved in a reasonable period of time. However, it does not satisfactorily address the needs of developing countries to access the DSP. This could be reformed through financial and legal assistance for these countries. In addition, a more substantiated non-compliance clause could assist the timely resolution of disputes so as to not disrupt the free flow of international trade in goods and services, a key objective of the WTO system.

Two of the greatest achievements of the Uruguay Round were the establishment of the World Trade Organization (WTO) as – compared to the GATT – a fully-fledged international organization and the creation of a new, uniform and binding dispute settlement system. While the failure of the Ministerial Conferences in Seattle and Cancún revealed the first cracks in the institutional structure of the WTO, the operation of the new dispute settlement system has so far been a remarkable success. In a practical and authoritative article-by-article account, this volume covers the legislative history, interpretation and practical application of the Agreement establishing the World Trade Organization, Articles XXII, XXIII, and XXIV GATT 1994, the Dispute Settlement Understanding, the Trade Review Policy Mechanism, the Understanding in Respect of Waivers of Obligations under the GATT 1994 and the Understanding on the Interpretation of Article XXIV GATT 1994. Written by a team of distinguished scholars and practitioners, the volume is an indispensable work of reference for all those interested in the WTO institutional fundamentals and the dispute settlement system (international lawyers, scholars and students of WTO law, diplomats and international civil servants, members of NGOs).