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General Agreement on Tariffs and Trade: Panel Reports on Tax Measures and Agricultural Policy*

Published online by Cambridge University Press:  20 March 2017

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Type
Reports
Information
International Legal Materials , Volume 20 , Issue 4 , July 1981 , pp. 843 - 876
Copyright
Copyright © American Society of International Law 1981

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Footnotes

*

[The GATT Panel Reports at I.L.M. pages 848, 856, and 862 are reproduced respectively from General Agreement on Tariffs and Trade, 23 Basic Instruments and Selected Documents 98 (1976), 23 Basic Instruments and Selected Documents 137 (1976), and 26 Basic Instruments and Selected Documents 290 (1979).]

References

** [The Introductory Note was prepared for International Legal Materials by R. Theodore Hume, Deputy General Counsel of the United States Trade Representative (USTR), Amelia Porges, Attorney Advisor at the USTR, and Peter D. Ehrenhaft, a partner of Hughes Hubbard & Reed, Washington, D.C. and member of the I.L.M. Editorial Advisory Committee.]

2/ Agreement on Interpretation and Application of Articles VI, XVI and XXIII of the General Agreement on Tariffs and Trade, reprinted in H.Doc. 96-153, 96th Cong., 1st Sess. 257 (1979) and 18 I.L.M. 579 (1979).

3/ For a detailed treatment of the scheme, see Smith, Ian , “EEC Sugar Policy in an International Context,” 15 J. World Trade L., 95, 102-103 (1981)Google Scholar.

4/ C/M/135/7 (Nov. 14, 1979).

5/ “An Impasse at General Agreement in Tariffs and Trade,” World Sugar Journal, April 1981.

* [Reproduced from GATT, BISD 23S/98.]

1/ 1974 Annual Report on the Operation and Effect of the DISC Legislation, April 1976.

1/ 1974 Annual Report on the Operation and Effect of the DISC Legislation, April 1976. The DISC year differs from calendar years because the DISC returns have a variety of accounting periods. DISC year 1974 refers to accounting periods ending between 1 July 1973 and 30 June 1974. Approximately 82 per cent of the export sales reported on the tax returns covered by the 1974 Report were shipped during calendar year 1973.

1/ BISD 9S/186

1/ DISC—A Handbook for Exporters, United States Department of the Treasury, 27 January 1972, p. 8.

2/ BISD 9S/185

3/ BISD 9S/32

1/ BISD, Vol. II, p. 44

1/ BISD 11S/100

1/ BISD 9S/186

* [Reproduced from GATT, BISD 23S/137.]

1/ BISD 9S/186

1/ BISD 9S/32

1/ BISD llS/100

* [Reproduced from GATT, BISD 26S/290.]

1/ Analytical Index, Third Revision, page 87, paragraph 8, or BISD, Vol. 11/44, paragraph 29(a).

1/ Analytical Index, Third Revision, March 1970, page 89.

1/ In the Canadian Lead/Zinc case, the Panel did not consider that full statistics for the applicable base period had to be available at the very beginning of the negotiations, provided the data became available later on in the negotiations and that their submission was not unduly delayed (BISD 25S/42).

1/ The guaranteed quantity is equal to human consumption in the Community less the quantity imported on preferential terms (Lome) but may in no case be less than quantity A.

1/ BISD, Vol. IV, page 68.

1/ BISD 9S/193, 194; BISD 11S/58, 59.

1/ BISD, 25S/48.

1/ The Annex is not reproduced.

2/ The Graph is not reproduced.

1/ The Annex is not reproduced.