Please note, due to essential maintenance online purchasing will be unavailable between 08:00 and 12:00 (BST) on 24th February 2019. We apologise for any inconvenience.
Some of the legal analysis in this study derives from joint work between Robert Howse and Susan Esserman on this ruling, “Trade disputes quire fairer arbitration,” FT.com, Sep 12, 2002
This chapter discusses the decision by the arbitrator on suspension of concessions (“retaliation”) in the dispute between the US and the EU regarding the tax treatment of offshore corporate income under US legislation. By way of background, the first part of the chapter (section 2) describes the operation of the US scheme, including as revised after the first round of WTO rulings.
Email your librarian or administrator to recommend adding this journal to your organisation's collection.