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World Trade Bulletin

Gavin McFarlane of Temple Chambers Cardiff explores recent developments on the world trade front
It is almost exactly a full decade since this column started to appear regularly in The Tax Journal. Its genesis stemmed directly from the creation in 1995 of the World Trade Organisation on the back of the successful completion of the Uruguay round of GATT and after years of tortuous negotiations. Apart from much wider provisions than had ever previously existed to remove barriers to international trade at the heart of the new organisation's raison d'etre was a brand new arena for the settling of international differences of opinion over trade matters: the dispute resolution forum. Many of these disputes lie in the areas of tariffs imposed by one country against goods imported from other...

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