Argentina — Measures Relating to Trade in Goods and Services

This summary has been prepared by the Secretariat under its own responsibility. The summary is for general information only and is not intended to affect the rights and obligations of Members.


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Third Parties:
Agreements cited:
(as cited in request for consultations)
Request for Consultations received:


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Complaint by Panama.

On 12 December 2012, Panama requested consultations with Argentina with respect to certain measures imposed by Argentina that affect trade in goods and services.  Panama alleges that various Argentine measures are applied exclusively in respect of certain countries listed in the Regulations to the Income/Profit Tax Law, Decree 1344/98, as amended by Decree 1037/00.

Panama claims that the measures are inconsistent with:

  • Articles II:1, XI, XVI and footnote 8, and XVII of the GATS; and
  • Articles I:1, III:2, III:4 and XI:1 of the GATT 1994.

On 21 December 2012, the European Union requested to join the consultations.  On 28 December 2012, the United States requested to join the consultations. On 13 May 2013, Panama requested the establishment of a panel. At its meeting on 24 May 2013, the DSB deferred the establishment of a panel.


Panel and Appellate Body proceedings

At its meeting on 25 June 2013, the DSB established a panel. Australia, China, Ecuador, the European Union, Guatemala, Honduras, India and the United States reserved their third party rights. Subsequently, Brazil, Oman, the Kingdom of Saudi Arabia and Singapore reserved their third party rights. On 30 October 2013, Panama requested the Director-General to compose the panel. On 11 November 2013, the Director-General composed the panel.

On 28 April 2014, the Chair of the panel informed the DSB that the start of the proceedings was deferred owing to the unavailability of panelists and senior Secretariat lawyers. The panel therefore expects to issue its final report to the parties by mid-2015.

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