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

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

GATS, applicability (GATS I) G.1.1., G.  

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

GATT 1994, overlap A.0.1.2, G.1.1.2, G.2.2

“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

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, G.

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

“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

GATT 1947, continuing relevance under WTO B.2.1, G.2.1.1-4, S.2.41.2

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, A.3.62.5, C.3.1.3, I.3.12, J.2.1.9, L.1.1, M.1.1-2, S.8.1, S.8.5, W.4.1

General Exceptions (GATS XIV)

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

GATT XX and G.4.1.1-2, O.2.11

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

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

public order (GATS, footnote 5) G.4.2.2

General Exceptions (GATT XX) G.3

availability of alternative WTO-consistent measure and, enforcement of WTO-consistent law and G.3.5.1

GATS XIV and G.4.1.1-2

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))

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


see also necessity test (GATT XX(b))

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

good faith reliance on G.3.3.1

“preponderant” evidence G.3.3.1

scientific sources representing divergent opinion G.3.3.1

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

action under other relevant provisions of GATT 1994 (AD 18.1, footnote 24) and A.3.66A.3, G.3.6.9

“laws or regulations” G.3.5A

“international agreements” (GATT XX(h)) distinguished G.3.5A.2

international obligations of another WTO Member, exclusion G.3.5B.2-4

“to secure compliance” G.3.5B, S.7.3.30

“necessary” distinguished G.3.5B.2, G.3.6.8

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

changes of meaning over time G.3.7.2

compliance as condition of access to Member’s domestic market as jurisdictional limitation G.3.10

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

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

“relating to” G.3.9

“primarily aimed at” distinguished G.3.9.3-4

measures undertaken under any international government commodity agreement (GATT XX(h)), “laws and regulations” (GATT XX(d)) distinguished G.3.5A.2

necessity test: see necessity test (GATT XX(d))

trading rights commitments (accession protocols) “without prejudice to the right to regulate trade consistent with the WTO Agreement” and A.2.1

TRIMs, applicability to A.2.1

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 

General Exceptions (GATT XX) (chapeau)

application of measure as means of 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 and G.3.12.12-13

conditioning of market access on same programme / programme comparable in effectiveness 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 similar/comparable opportunities to negotiate international agreement, need for: see similar/comparable opportunities to negotiate international agreement, need for below

“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

prevention of abuses of exceptions as objective G.3.11.1-2, G.3.11.9-10, 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

as weighing and balancing process G.3.11.5-6, G.3.11.10

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

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

compliance with WTO obligations M.1.5, P.3.1.9-11, S.1.42.4, ARB.5.4.9, ARB.5.6.18

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

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/SCM 15) 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, P.3.1.17, R.5.5, S.1.19.5

estoppel and P.3.1.16, P.3.1.19

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

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

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

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, L.1.17, 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