This collection of studies is intended as a practical tool to help negotiators navigate the numerous, complex issues that have arisen in international discussions over liberalising trade in environmental goods and services. In addition to explaining the background to the two earlier lists of...

International trade has grown rapidly in recent years, thanks in part to the progressive reduction of tariffs and quotas through successive rounds of multilateral trade liberalisation. However, this progress brings to light one of the remaining weak links of international trade, which prevents...

The studies in this volume review concerns that exporters and governments have raised about market access. This publication analyses where and why certain non-tariff measures are being applied to traded goods that are covered by multilateral rules and disciplines, and how they continue to...

Illegal trade in environmentally sensitive goods, such as threatened wildlife, timber, hazardous waste, and ozone-depleting substances, has been a long-standing issue in the international trade and environment agenda. The nature of such illegal trade makes it difficult to fully understand its...

In Table IV data is shown by the effective tax rate of the MNE sub-group and by tax jurisdiction. The effective tax rate of an MNE sub-group is computed by dividing the sub-group income tax accrued by the sub-group-profit (loss).

Table V reports information on the size of MNE groups filing CbCRs. For the purposes of Table V, the size of an MNE group is defined in terms of three variables: 1. Unrelated Party Revenues 2. Number of Employees 3. Tangible Assets other than Cash and Cash Equivalents. The total size of an MNE...

In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then group-level profit (loss) is computed in a similar...