GAAP
(Generally Accepted Accounting Principles) and:
see cost of production (AG 9.1(c)), measurement,
GAAP (Generally Accepted Accounting Principles) and
gambling, standard of review (panels) (DSU
11), evidence, alleged
disregard or distortion by panel (“objective assessment of the facts”), obligation to
examine and evaluate evidence M.5.13
GATS, applicability (GATS I) G.1.1.,
G.1.3.1.1-2
see also General Exceptions (GATS XIV); MFN
treatment (GATS II); national treatment, services and service suppliers
(GATS XVII)
GATT 1994, overlap A.0.1.2, G.1.1.2,
G.2.2
“measures affecting trade in services”
(GATS I:1) G.1.1.1
“affecting” (GATS I:1)
C.7.19, G.1.1.1,
G.1.1.4, G.1.1.8,
N.1.10.2, R.2.3.15,
T.6.3.11
GATT III:4 compared N.1.10.2
wholesale trade
service suppliers in their capacity as service suppliers, need to
examine G.1.1.5-7, M.2.2.4
DSU 4.2 compared
C.7.19, G.1.1.8,
R.2.3.15,
T.6.3.11
“trade in services”
(GATS I:2) G.1.1.4, G.1.1.9,
G.1.2.1.10-11
order
of analysis (applicability of GATS / determination of consistency) G.1.1.3,
G.1.1.5-7, M.2.2.3,
O.2.4
“production,
distribution, marketing, sale and delivery of a service” G.1.1.1
services in any sector except services supplied in the exercise of government authority (GATS I:3(b)) G.1.1.1
GATT 1947, continuing relevance under WTO B.2.1,
G.2.1.1-4, S.2.41.2
GATT
1994, Article XX: see General Exceptions (GATT XX)
GATT
1994, WTO Agreement, incorporation into (WTO Annex 1A) G.2.1
as agreement distinct from GATT 1947 S.1.44.1,
S.2.41.2
decisions of Contracting Parties to GATT 1947 (WTO Annex 1A, 1(b)(4))
G.2.1.1
“legal instruments” (WTO Annex 1A, 1(b)) G.2.1.4
GATT as integral part of WTO (WTO II:2) G.2.1.3,
S.2.41.2
GATT
acquis A.3.55.3, A.3.62.2,
A.3.62.5, C.3.1.3,
I.3.12, J.2.1.9,
L.1.1, M.1.1-2,
S.8.1, S.8.5,
W.4.1
General
Exceptions (GATS XIV)
application causing arbitrary or unjustifiable discrimination or
disguised restriction on trade G.4.5
GATT XX and G.4.1.1-2, O.2.11
necessity test: see necessity test (GATS XIV(a))
nexus between measure and interest protected, need for G.4.1.2,
O.2.11
order of analysis (chapeau compliance/exceptions)
O.2.11
public morals or public order (GATS XIV(a)) B.3.3.17-19, G.4.2
public order (GATS, footnote 5)
G.4.2.2
General
Exceptions (GATT XX)
G.3
availability of alternative WTO-consistent measure and, enforcement
of WTO-consistent law and G.3.5.1
GATS XIV and G.4.1.1-2
jurisdiction of Member, relevance
G.3.10
nexus, need for G.3.10.3
measures necessary to protect human, animal or plant life or health
(GATT XX(b))
GATT III:4 (national treatment, regulatory discrimination) and
G.3.2,
N.1.12
justification
see also necessity test (GATT XX(b))
evidence of health risks, relevance
G.3.2.1, N.1.12.1
good faith reliance on G.3.3.1
“preponderant” evidence
G.3.3.1
scientific sources representing divergent opinion
G.3.3.1
measures necessary to secure compliance with GATT-consistent measure
(GATT XX(d))
action under other relevant provisions of GATT 1994 (AD 18.1, footnote 24) and A.3.66A.3, G.3.6.9
“laws or regulations”
G.3.5A
“international agreements” (GATT XX(h)) distinguished
G.3.5A.2
international obligations of another WTO Member, exclusion
G.3.5B.2-4
“to secure compliance”
G.3.5B, S.7.3.30
“necessary” distinguished G.3.5B.2,
G.3.6.8
measures relating to the conservation of exhaustible natural
resources (GATT XX(g))
changes of meaning over time G.3.7.2
compliance as condition of access to Member’s domestic market as
jurisdictional limitation G.3.10
GATT III:4 (national treatment, regulatory discrimination) and
G.3.2
living resources, applicability to G.3.7.1-2
“made effective in conjunction with”, as balance between
conservation and domestic production/consumption G.3.8
“relating to”
G.3.9
“primarily aimed at” distinguished G.3.9.3-4
measures undertaken under any international government commodity
agreement (GATT XX(h)), “laws and regulations” (GATT XX(d)) distinguished
G.3.5A.2
necessity test: see necessity test (GATT XX(d))
trading rights commitments (accession protocols) “without prejudice
to the right to regulate trade … consistent with the WTO Agreement” and
A.2.1
TRIMs, applicability to A.2.1
two-tier analysis (justification under paras. (a)-(j) / compliance
with chapeau) G.3.1, G.3.11.6,
G.4.1.2
order of analysis O.2.1-2
General
Exceptions (GATT XX) (chapeau)
application of measure as means of arbitrary or unjustifiable
discrimination G.3.11.4, G.3.11.8-9
application of fair and just measure as
G.3.11.7
“between countries where the same conditions prevail” G.3.12,
R.1.4.2
between importing and exporting countries G.3.12.1-2
cause or rationale as relevant factor G.3.12.10-11
compliance with international obligation and G.3.12.12-13
conditioning of market access on same programme / programme comparable in effectiveness
G.3.12.8
discrimination in application of substantive GATT obligations
distinguished G.3.12.2
effect of discrimination as relevant factor G.3.12.12-13
failure to consider appropriateness of regulatory programme as G.3.12.3-4
flexibility to take into account conditions in different exporting
Members G.3.12.9 similar/comparable opportunities to negotiate international
agreement, need for: see similar/comparable opportunities to negotiate international
agreement, need for below
“disguised restriction on international trade”
G.3.11.4, G.3.11.8-10,
G.3.13
measures amounting to arbitrary or unjustifiable discrimination as
G.3.13
prevention of abuses of exceptions as objective G.3.11.1-2,
G.3.11.9-10,
G.3.13.1
reasonable application of exceptions, need for G.3.11.2
similar/comparable opportunities to
negotiate international
agreement, need for E.2.1-4, G.3.12.5
conclusion of agreement distinguished E.2.2-3,
G.3.12.5-6
good faith and E.2.1-2, G.3.12.5,
P.3.1.8
multilateral agreement, preference for
E.2.2, G.3.12.6
as weighing and balancing process G.3.11.5-6,
G.3.11.10
good faith (including pacta sunt servanda principle (VCLT 26))
P.3.1
abuse of rights / abus de droit and G.3.11.10,
P.3.1.1
compliance with WTO
obligations M.1.5, P.3.1.9-11,
S.1.42.4, ARB.5.4.9,
ARB.5.6.18
GATT XX (General Exceptions) and, General Exceptions (GATT XX)
(chapeau), as weighing and balancing process E.2.1-2,
G.3.3.1, G.3.11.10,
G.3.12.5, P.3.1.8
measures challenged “as such” and L.1.13,
R.2.3.12, T.6.3.7
violation of obligation, relevance to determination of
good faith P.3.1.10
determination of injury (AD 3/SCM 15) and
A.3.17.2
dispute settlement procedures, engagement in (DSU 3.10)
L.1.10, M.1.7,
O.1.4, P.3.1.2-4,
P.3.1.14-16, P.3.1.17,
R.5.5, S.1.19.5
estoppel and
P.3.1.16, P.3.1.19
obligation to articulate defence promptly and clearly B.3.3.15,
D.2.2.23, O.1.15,
P.3.1.15
equality of parties in respect of
P.3.1.8
as general principle of international law P.3.1.1-2, P.3.1.5
law P.3.1.1-2, P.3.1.5
implementation of recommendations and rulings of
DSB (DSU 21) ARB.5.4.9, ARB.5.6.18
investigation of dumping, standard of cooperation and P.3.1.5
negotiation of international agreements E.2.1-2,
G.3.12.5
objections to panel procedures
D.2.2.13, O.1.3,
O.1.6, P.3.1.2,
P.3.1.7
safeguard measure, obligation to withdraw
if evidence emerges to show
critical factual error P.3.1.6, T.7.1.2
scientific evidence, reliance on
G.3.3.1
view of Member that benefits are being impaired or nullified (AD 17.3) A.3.55.4, L.1.7,
L.1.17, P.3.1.12-13,
R.5.5
“government” (AG 9.1(a)) A.1.16
“government agency” (AG 9.1(a)) A.1.16
“green box” support: see domestic support measures,
exemption from GATT XVI and SCM Part III measures (AG 13) (“due restraint” clause),
“green box” support (AG 13(a)); domestic support measures, exemption from reduction commitments (AG
Annex 2) (“green box”)
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