Index:  A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X, Y, Z

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): see cost of production (AG 9.1(c)), measurement, GAAP (Generally Accepted Accounting Principles)

GATS, applicability/interpretation (GATS I) G.1.1 G.–2

see also General Exceptions (GATS XIV); MFN treatment (GATS II); national treatment, services and service suppliers (GATS XVII)

GATS Accountancy Decisions as subsequent agreement (VCLT 31(3)(a)) I.3.9A.7

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

“affecting” (GATS I:1) C.7.19 G.1.1.1 G.1.1.4 G.1.1.8 N.1.10.2 R.2.3.15 T.6.3.11

examination of wholesale trade service suppliers in their capacity as service suppliers G.1.1.5–7 M.2.2.4

GATT III:4 compared N.1.10.2

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 G.–11

order of analysis (applicability/determination of consistency) G.1.1.3 G.1.1.5–7 M.2.2.3 O.2.4

overlap with GATT 1994 A.1.2 G.1.1.2 G.2.2

services in any sector except services supplied in the exercise of government authority (GATS I:3(b)) G.1.1.1

“supply of a service” (GATS XXVIII(b)) G.1.1.1 G.–16

GATT 1947

see also acquis (GATT/WTO) (WTO XVI:1)

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

decisions of Contracting Parties (GATT 1994 1(b)(4)) G.2.1.1

“legal instruments” (GATT 1994 1(b)) G.2.1.4

GATT 1994

as agreement distinct from GATT 1947 (WTO II:4) S.1.44.1 S.2.41.2

incorporation into WTO (WTO Annex 1A) G.2.1

as integral part of WTO (WTO II:2) G.2.1.3 S.2.41.2

General Exceptions (GATS XIV)

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

GATT XX G.4.1.1–2 O.2.11

necessity test: see necessity test (GATS XIV(a))

nexus between measure and protected interest, 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

public order (GATS, Footnote 5) G.4.2.2

General Exceptions (GATT XX) (chapeau)

application of measure as arbitrary or unjustifiable discrimination G.3.11.4 G.3.11.8–9

application of fair and just measure as G.3.11.7

“between countries where the same conditions prevail” G.3.12 R.1.4.2

between importing and exporting countries G.3.12.1–2

cause or rationale as relevant factor G.3.12.10–11

compliance with international obligation G.3.12.12–13

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

discrimination in application of substantive GATT obligations distinguished G.3.12.2

effect of discrimination as relevant factor G.3.12.12–13

failure to consider appropriateness of regulatory programme as G.3.12.3–4

flexibility to take into account conditions in different exporting Members G.3.12.9

“disguised restriction on international trade” G.3.11.4 G.3.11.8–10 G.3.13

measures amounting to arbitrary or unjustifiable discrimination as G.3.13

obligation to offer similar/comparable opportunities to negotiate international agreement E.2.1–4 G.3.12.5

good faith negotiation and conclusion of agreement distinguished E.2.1–3 G.3.12.5–6 P.3.1.8

preference for/obligation to conclude multilateral agreement distinguished E.2.2 G.3.12.6

prevention of abuses of exceptions as objective G.3.11.1–2 G.3.11.9–10 G.3.13.1

reasonable application requirement G.3.11.2

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

as weighing and balancing process G.3.11.5–6 G.3.11.10

General Exceptions (GATT XX) (general) G.3

accession protocol (China) A.1 A.0.2.4–10

GATS XIV G.4.1.1–2

measures essential to the acquisition or distribution of products in short supply (GATT XX(j)): see measures essential to the acquisition or distribution of products in short supply (GATT XX(j))

measures necessary to protect human, animal or plant life or health (GATT XX(b)): see measures necessary to protect human, animal or plant life or health (GATT XX(b))

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

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

measures undertaken under any international government commodity agreement (GATT XX(h)): see measures undertaken under any international government commodity agreement (GATT XX(h))

necessity test: see necessity test (GATT XX(a) and GATT XX(b)); necessity test (GATT XX(d))

TRIMs 3 (exceptions) A.2.1 T.8A.4.1

good faith compliance with WTO obligations (including pacta sunt servanda principle (VCLT 26)) M.1.5 P.3.1 P.3.1.9–11 S.1.42.4 ARB.5.4.9 ARB.5.6.18

abuse of rights/abus de droit G.3.11.10 P.3.1.1

determination of injury (AD 3/SCM 15) A.3.17.2

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 P.3.1.5

measures challenged “as such” L.1.13 R.2.3.12 T.6.3.7

negotiation of international agreements E.2.1–2 G.3.12.5

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 L.1.17 P.3.1.12–13 R.5.5

violation of obligation, relevance to determination of good faith P.3.1.10

as weighing and balancing process (GATT XX chapeau) E.2.1–2 G.3.3.1 G.3.11.10 G.3.12.5 P.3.1.8

withdrawal of transitional safeguard measure (ATC 6) P.3.1.6 T.7.1.2

good faith engagement in dispute settlement procedures (DSU 3.10) L.1.10 M.1.7 O.1.4 P.3.1.2–4 P.3.1.14–16 P.3.1.17 P.3.1.19 R.5.5 S.1.19.5

consultations (DSU 4) L.1.10 M.1.7 P.3.1.17

estoppel P.3.1.16 P.3.1.19

implementation of recommendations and rulings of DSB (DSU 21) ARB.5.4.9 ARB.5.6.18

presumption of B.3.5.1 P.3.1.17 R.4.6.2

objections to panel procedures (DSU 12.1 and Appendix 3) D.2.2.13 O.1.3 O.1.6 P.3.1.2 P.3.1.7

obligation to articulate defence promptly and clearly B.3.3.15 D.2.2.23 O.1.15 P.3.1.15

obligation to cooperate with SCM Annex V procedures S.2.40A.16

request for establishment of panel (DSU 6.2) L.1.10 M.1.7

standing/right to bring claim (DSU 3.7) R.5.5–6

“goods” and “services”, distinguishability A.1.2 A.2.1 S.2.7.1 T.8A.1.1

goods and services/adequacy of remuneration as benefit (SCM 14(d))

“adequate” S.2.23.1

alternative market benchmark/proxy S.2.9A.41–3 S.2.23.13–14 S.2.24

out-of-country benchmark C.4.54 S.2.22B.4 S.2.22B.7 S.2.23.12 S.2.24.3–7 S.2.24.8–12

standard/burden of proof C.4.54

“market conditions” S.2.9A.13–14 S.2.22.3 S.2.23.2 S.2.23.6–7 S.2.23.11 S.2.23.12

private prices/government role in market S.2.22B.9 S.2.23.3–5 S.2.23.13 S.2.24 S.2.24.1–7 S.2.24.8–12

“in relation to”/comparability requirement S.2.23.3 S.2.23.9–11

“remuneration” S.2.23.1

SCM 14(b) compared S.2.22B.4 S.2.22B.7 S.2.22B.9 S.2.23.6–7 S.2.23.8

“government” (AG 9.1(a)/GATT III:8) A.1.16 N.1.11A.1.5

government loan (SCM 14(b)), benchmark elements S.2.9A.7 S.2.9A.8 S.2.22.3 S.2.22B

see also calculation of subsidy in terms of benefit to recipient (SCM 14)

adjustments to ensure as full comparability as possible S.2.22B.6

“commercial” S.2.22B.2

“comparable” S.2.22B.1 S.2.22B.10

alternatives to fully comparable loan S.2.22B.5

conditions at time of loan as basis for determination S.2.22B.10

“could actually obtain” S.2.22B.3

government’s monetary policy obligations and intervention distorting market distinguished S.2.22B.7 S.2.22B.9


out-of-country market S.2.22B.4

SCM 14(d) compared S.2.22B.4 S.2.22B.7 S.2.22B.9 S.2.23.6–7 S.2.23.8

government procurement exception to national treatment requirement (GATT III:8(a)) N.1.11A

burden of proof B.3.1.23 N.1.11A.1

competitive relationship requirement N.1.11A.1.11

consistency with as consistency with GATT III:8 as a whole I.3.7.13

as derogation from GATT III obligations B.3.1.23 N.1.11A.1 N.1.11A.1.10

“governing” N.1.11A.1.3 N.1.11A.1.11

“government” N.1.11A.1.5

“government purposes”

authentic texts (“besoins des pouvoirs publics”/“necesidades de los poderes públicos”) compared I.3.11.7 N.1.11A.1.7

“government services” (GATT XVII:2) compared N.1.11A.1.7

“governmental agency” N.1.11A.1.5 N.1.11A.1.10 S.7A.1.5

“for governmental purposes” N.1.11A.1.7


effectiveness principle (ut res magis valeat quam pereat/effet utile) I.3.7.15 N.1.11A.2

as holistic exercise I.3.7.15 N.1.11A.1.2 N.1.11A.1.6

“laws, regulations or requirements” N.1.11A.1.3 N.1.11A.1.6 N.1.11A.1.11

“not with a view to commercial resale … use in production for commercial sale” N.1.11A.1.8–9 N.1.11A.1.10

“commercial resale” N.1.11A.1.8

“use in [production for] commercial sale” N.1.11A.1.8

“procurement” N.1.11A.1.4

“products purchased” N.1.11A.1.6

“purchase” N.1.11A.1.4

TRIMs 2.2/Illustrative List I.3.7.13–15 T.8A.2.2 T.8A.3.1–7

government provision of equity capital (SCM 14(a)) S.2.9A.7 S.2.22.3 S.2.22A

see also calculation of subsidy in terms of benefit to recipient (SCM 14)

consistency with usual investment practice S.2.22A.1

“investment decision” as critical element S.2.22A.1–2

“government”/“public body” (SCM 1.1(a)(1)) S.2.3A

“governmental agency” (AG 9.1(a)/GATT III:8(a)) A.1.16 N.1.11A.1.5 N.1.11A.1.10 S.7A.1.5

“green box” support: see domestic support measures, exemption from GATT XVI and SCM Part III measures (AG 13) (“due restraint” (peace clause)), “green box” support (AG 13(a)); domestic support measures, exemption from reduction commitments (AG Annex 2) (“green box”)

Abbreviations used on this page