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Essay / Research Paper Abstract
A 4 page case brief of an international trade dispute brought before the World Trade Organization (WTO) Dispute Settlement Panel in 1998. Canada, the European Union and the United States complained to the WTO that Japan imposed lower taxes on its locally-produced shochu, an alcoholic beverage. The complaining entities maintained that by imposing higher taxes on imported alcoholic beverages, Japan violated Article III, paragraph 2 of the GATT 1994. The WTO panel agreed. Bibliography lists 1 source.
Page Count:
4 pages (~225 words per page)
File: CC6_KSintlLawJapan.rtf
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Unformatted sample text from the term paper:
Case 7-2, Japan - Taxes on Alcoholic Beverages Tribunal World Trade Organization (WTO), Dispute Settlement Panel, 1998. Parties
Canada, the European Union and the United States complained to the WTO that Japan imposed lower taxes on its locally-produced shochu, an alcoholic beverage. The
complaining entities maintained that by imposing higher taxes on imported alcoholic beverages, Japan violated Article III, paragraph 2 of the GATT 1994. Issue
The issue is whether Japan has violated the national treatment rule, which states that all goods are to be afforded the same kind of treatment once they are inside a
WTO members borders. Japan had the option of placing an import duty on the alcoholic products of Canada, the European Union and the United States. This would have
allowed it to achieve a higher retail price for those goods within Japan, and without violating any international trade agreements. States are still
sovereign and can establish any international trade policies they please. Whether international entities choose to do business with them is a matter of choice for those offering items for
sale. The matter under dispute relates to Japans treatment of foreign goods after they have been accepted for trade and have entered the country. According to international trade
treaties to which Japan is party, once imported goods are inside Japans borders, they are to be treated in the same way as similar domestic products.
Another issue is whether the Japanese Liquor Tax Law violates GATT 1994. This issue is a moot point in the face of Japans inequality of taxation,
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