Anti‐dumping laws have been around for decades. They have increased in importance in recent years and will become even more important in the future as a result of the Uruguay Round and the creation of the World Trade Organization. Yet anti‐dumping laws are inherently protectionist because...

During the past decade a series of treaties, culminating in the General Agreement on Trade in Services (GATS), has been aimed at achieving progressive liberalization of world trade in services as well as goods. The accounting profession was first to finalize a framework of operations under the...