The texts reproduced here do not have the legal standing of the original documents which are entrusted and kept at the WTO Secretariat in Geneva.

GAAP (Generally Accepted Accounting Principles) and: see cost of production (AG), measurement, GAAP (Generally Accepted Accounting Principles) and
 

gambling, standard of review (DSU 11), “objective assessment of the facts”, evidence, alleged disregard or distortion by panel, obligation to examine and evaluate evidence M.5.13
 

GATS, applicability (GATS I) G.1.1, G.1.3.1.1-2: see also MFN treatment (GATS II); national treatment, services and service suppliers (GATS XVII)

determination of applicability as preliminary to examination of facts/compliance with substantive obligation G.1.1.3, G.1.1.5-7, M.2.2.3, O.2.4

GATT 1994, overlap G.1.1.2, G.2.2

“measures affecting trade in services” (GATS I:1) G.1.1.1

“affecting” (GATS I:1) G.1.1.4

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

“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
 

GATS, general exceptions (GATS XIV): see General Exceptions (GATS XIV)
 

GATS, Schedules of Specific Commitments (GATS XX), interpretation G.1.2.1

applicable law G.1.2.1.1, I.3.10.12

context

1993 Scheduling Guidelines G.1.2.2.12, I.3.10.14

similarity of language G.1.2.2.12, I.3.10.14

any agreement made between the parties (VC 31(2)(a)) or accepted by parties (VC 31(2)(b)), Central Product Classification (CPC) and Services Sectoral Classification List (W/120), whether G.1.2.2, I.3.3.4-5

Central Product Classification (CPC) G.1.2.2.7

other Members’ Schedules G.1.2.2.6, G.1.2.2.8

Services Sectoral Classification List (W/120) G.1.2.2.3, G.1.2.2.5, G.1.2.2.11, I.3.3.4-5

as integral part of GATS (GATS XX:3) G.1.2.1.1, I.3.10.12

preparatory work (VC 32), W/120 and 1993 Scheduling Guidelines as G.1.2.2.10-11, G.1.2.2.12, G.1.3.4.6, I.3.10.13, I.3.10.14

“sectors”

avoidance of ambiguity, need for G.1.2.2.12, I.3.10.14

common format and terminology, importance G.1.2.2.12, I.3.10.14

DSU 22.3(f) compared G.1.2.2.5

mutual exclusion G.1.2.2.4

“subsector” G.1.2.2.5

structure of agreement G.1.1.9, G.1.2.2.4

subsequent practice (VC 31(3)(b)), 2001 Guidelines, whether G.1.2.2.9, I.3.9.6

supplementary means (VC 32), W/120 and 1993 Scheduling Guidelines as G.1.2.2.10-11, G.1.3.4.6, I.3.10.13
 

GATT 1947

continuing relevance under WTO B.2.1, G.2.1.1-4, S.2.41.2

decisions, procedures and customary practices (WTO XVI:1) J.2.1.9, L.1.1, M.1.1-2, W.4.2
 

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, J.2.1.9, L.1.1, M.1.1-2
 

GATT precedent: see precedent
 

General Exceptions (GATS XIV)

alternative WTO-consistent measure, availability B.3.3.17-19, G.4.3.1-2

complainant party’s obligation to suggest G.4.4.4

consultations as G.4.4.4

application causing arbitrary or unjustifiable discrimination or disguised restriction on trade G.4.5

GATT XX and G.4.1-2, O.2.11

“necessary”

as alternative measure G.4.4.4

burden of proof B.3.3.17-19, G.4.3.1-3

as objective standard G.4.4.1

obligation to consult other party G.4.4.3-4

as weighing and balancing of series of factors G.4.3.1, G.4.3.3, G.4.4.2

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.4.2.1-2

public order (GATS Footnote 5) G.4.2.2
 

General Exceptions (GATT XX) G.3

alternative WTO-consistent measure, availability G.3.4.1, G.3.6.5-6

as balance of rights G.4.4.2

enforcement of WTO-consistent law and G.3.5.1

as weighing and balancing of series of factors G.3.6.5-6

chapeau

application of measure as means of arbitrary or unjustifiable discrimination G.3.11.4, G.3.11.8

application of fair and just measure as G.3.11.7

“between countries where the same conditions prevail” G.3.12

between importing and exporting countries G.3.12.1-2

conditioning of market access on same programme/programme comparable in effectiveness G.3.12.8

discrimination of substantive GATT obligations distinguished G.3.12.2

failure to consider appropriateness or 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

as balance between competing rights G.3.11.5-6

“disguised restriction on international trade” G.3.11.4, G.3.11.8, 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.3.13.1

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

GATS XIV and G.4.1-2

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)): see also SPS Agreement

GATT III:4 (national treatment, regulatory discrimination) and G.3.2, N.1.12

justification

evidence of health risks, relevance G.3.2.1, N.1.12.1

good faith reliance on G.3.3.1

scientific sources representing divergent opinion G.3.3.1

“preponderant” evidence G.3.3.1

measures necessary to secure compliance with GATT-consistent measure (GATT XX(d))

alternative WTO-consistent measure, availability and G.3.5.1, G.4.4.2

“necessary”, relevant factors G.3.6

contribution to realization of end pursued G.3.6.3-4

importance of common interests protected by implementing measure G.3.6.2, G.3.6.4

restrictive effect on international commerce/imported goods G.3.6.3-4

measures relating to the conservation of exhaustible natural resources (GATT XX(g))

compliance as condition of access to Member’s domestic market as jurisdictional limitation G.3.19

evolutionary nature G.3.7.2

GATT III:4 (national treatment, regulatory discrimination) and G.3.3

living resources, applicability to G.3.7.1-2

“made effective in conjunction with”, as balance between conservation and domestic production/consumption G.3.8.1-2

“relating to” G.3.9

“primarily aimed at” distinguished G.3.9.3-4

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
 

good faith (including pacta sunt servanda principle (VC 26)) P.3.1

abuse of rights/abus de droit and P.3.1.1

compliance with WTO obligations M.1.5, P.3.1.9-11, S.1.42.4, ARB. 5.4.9

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) 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, R.5.5, S.1.19.5

estoppel and P.3.1.16

obligation to articulate defence promptly and clearly B.3.3.15, D.2.2.23, O.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

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, 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”)

Abbreviations used on this page