This Working Paper contains some observations concerning the evolution of trade and trade-related policies in the Asia-Pacific region since the establishment in 1989 of the Trade Policy Review Mechanism (TPRM), whose goal is to improve the transparency of these policies. It also draws some...

This study assesses the compatibility of the EU's proposal on a Digital Service Tax with EU and WTO law.In the author's view, the European Commission's proposal for a DST is compliant with WTO law. The same cannot be said regarding EU law. In fact, the proposal raises several issues concerning...

In recent years, there is a growing tendency in international taxation to move the right to tax the corporate income of multinational enterprises to the jurisdiction where their customer base is located. One widely discussed proposal applies a sales-only formula to group-wide profits of...

This paper analyses the most recent WTO Appellate Body (AB) report in a series of disputes between the U.S. and the EU over government support to aircraft manufacturers Boeing and Airbus. The measures under dispute in U.S. – Tax Incentives were investment promotion subsidies provided to Boeing...

This article aims to do a comprehensive analysis of the compatibility of the EU Commission's proposal on a Digital Services Tax with the European Union and WTO Law.The DST aims to answer concerns expressed by many EU citizens that were further amplified by non-governmental organizations and the...

The discussions on trade and environment began as early as 1971 under the GATT. The formation of WTO in 1995 reignited and furthered the focus on rulemaking and optimal use of the world’s resources towards sustainable development. After two decades in 2015 with the signing of sustainable...

Drawing on country case studies of renewable energy support conducted for the ENTWINED research network, and on the extensive industrial policy literature, this brief aims to highlight some of the key lessons for policy makers considering adopting green industrial policies. It also aims to...

Free zones have become increasingly popular as trade promotion policy instruments in developing countries. This article explains how the obligations in the WTO Agreement on Subsidies and Countervailing Measures apply to free zones. An analysis of the most common requirements for companies...

Dual pricing is a practice through which resource-endowed states sell their energy resources at significantly lower prices on the domestic market, as compared to the price on the export market. Dual pricing could be considered an environmentally harmful fossil fuel subsidy: States that maintain...

This contribution seeks to analyse and compare WTO Accession Protocols, particularly the interpretations given relevant commitments made in them regarding energy and fossil fuels. After first providing an outline of the accession process and its importance for the natural resources and energy...