Tag: WTO
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Freely Offered
Goods offered in the normal course of trade to all buying on essentially the same basis, e.g., with like prices, terms, discounts, et cetera. Under prior valuation schemes, the value at which the goods were "freely offered" served as the basis for the assessment of customs duties; this con…
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Foreign Sales Corporation Act
A component of the Tax Reform Act of 1984, which permits formation of Foreign Sales Corporations (FSC, pronounced "fisk") as a tax incentive to American exporters, and revises tax treatment of income earned by Domestic International Sales Corporations (<a href="http://lawin.org/list-o…
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United States—Import Prohibition of Certain Shrimp and Shrimp Products
United States-Import Prohibition of Certain Shrimp and Shrimp Products World Trade Organization, Appellate Body, 1998. Appellate Body Report WT/DS58/AB/R.[1] I. Introduction: Statement of the Appeal This is an appeal by the United States from certain issues of law and legal interpretations in the Panel Report, United States-Import Prohibition of Certain Shrimp and Shrimp Products. .…
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GATT Digital Archive: 1947 – 1994
GATT Digital Archive: 1947 – 1994 Project Overview The Stanford University Libraries embarked on a multi-year project to capture digitally a significant collection of archival material , internal documents and selected publications produced by the General Agreement on Tariffs and Trade (GATT) and its successor organization, the World Trade Organization (WTO) in Geneva, Switzerland. The…
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General Agreement on Tariffs and Trade resources
General Agreement on Tariffs and Trade (GATT) / World Trade Organization (WTO) resources Legal texts index A-Z Agreement Establishing the World Trade Organization Agreement Establishing the WTO: acceptance of and accession to the agreement Agriculture > summary > interpretation Agriculture: measures concerning the possible negative effects of the reform programme on least-developed and net food-importing…