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Measures Relating to Trade in Goods and Services

Key Facts
Short Title: Goods & Services
Respondent: Argentina
Third Parties: Argentina; Brazil; Ecuador; Guatemala; Honduras; United States; Oman; Saudi Arabia; Australia; Singapore;
Complaintant(s): Panama;
Dispute Number: DS453
Link to Dispute Site: http://wto.org/english/tratop_e/dispu_e/cases_e/ds453_e.htm
Dispute Subject(s): Financial Services;
Dispute Status: Pending

On December 12, 2012, Panama requested consultations with Argentina with respect to certain measures imposed by Argentina that affect trade in goods and services.  Panama alleges that various Argentine measures are applied exclusively in respect of certain countries listed in the Regulations to the Income/Profit Tax Law, Decree 1344/98, as amended by Decree 1037/00.

Panama claims that the measures are inconsistent with:

•Articles II:1, XI, XVI and footnote 8, and XVII of the GATS; and

•Articles I:1, III:2, III:4 and XI:1 of the GATT 1994.

On May 13, 2013, Panama requested the establishment of a panel.  At its meeting on June 25, 2013, the DSB established a panel.  Australia, China, Ecuador, the European Union, Guatemala, Honduras, India and the United States reserved their third party rights.  Subsequently, Brazil, Oman, the Kingdom of Saudi Arabia and Singapore reserved their third party rights.

 

Panel Proceedingss
Brief DateBrief Description
10/13/2014U.S. Third Party Integrated Executive Summary
10/13/2014U.S. Responses to Panel’s Questions Following the First Substantive Meeting
09/24/2014U.S. Responses to the Panel’s Advanced Questions Before the Third Party Session
09/24/2014U.S. Third Party Oral Statement
06/04/2014Third Party Submission of the United States