Publications des institutions partenaires

1 - 11 of 11

The legitimate regulatory distinction: challenging the boundary between interpretation and law-making in the appellate body

This paper focuses on the nature of the Appellate Body's interpretative method in arriving at its decision to read-in that Article 2.1 of the Agreement on Technical Barriers to Trade (TBT Agreement) will not prohibit a detrimental impact on competitive opportunities for imports in cases where such detrimental impact stems exclusively from a legitimate regulatory distinction.…

Institution partenaire

Institut de hautes études internationales et du développement

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/ 21/02/2017

The future of the United Kingdom in Europe: exit scenarios and their implications on trade relations

Institution partenaire

Institut de hautes études internationales et du développement

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/ 21/02/2017

Income tax in the WTO: substantive reach and rivaling proceedings

This paper considers the intersection of income tax and WTO rules. It defends an interpretation of the non-discrimination obligations in line with customary rules of interpretation as stipulated by the Vienna Convention on the Law of Treaties. It, thus, departs from the historic assumption that income taxes are not or only to a very limited extent covered by the GATT. Subsequently,…

Institution partenaire

Institut de hautes études internationales et du développement

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/ 21/02/2017

Unexpected pricing-to-market in goods classified as homogeneous

This paper uses cross-country, firm-level, panel data to study how exporters from Low Income Countries (LICs) adjust their prices according to their trade partners’ characteristics. The results show that the free on board (fob) price of exports is differentiated across markets in all countries in the sample. This differentiated pricing is not commonly associated with small economies…