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Argentina – Measures Relating to Trade in Goods and Services (Argentina–Financial Services), DS453

Published online by Cambridge University Press:  19 September 2016

Geoffrey Carlson
Geoffrey Carlson*
Affiliation:
Works in the WTO Secretariat but writes in a wholly personal capacity
*
Email: gcarls@gmail.com
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Extract

This dispute concerned eight financial, taxation, foreign exchange, and registration measures imposed by Argentina, mostly on services and service suppliers from countries that do not exchange information with Argentina for the purposes of fiscal transparency (non-cooperative countries). In particular, these measures concerned: withholding tax on payments of interest or remuneration (measure 1); presumption of unjustified increase in wealth (measure 2); transaction valuation based on transfer prices (measure 3); payment received rule for the allocation of expenditure (measure 4); requirements relating to reinsurance services (measure 5); requirements for access to the Argentine capital market (measure 6); requirements for the registration of branches (measure 7); and foreign exchange authorization requirement (measure 8).

Type
Case Summaries
Information
World Trade Review , Volume 15 , Issue 4 , October 2016 , pp. 706 - 708
Copyright
Copyright © Geoffrey Carlson 2016 

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References

1 See Panel Report, Argentina–Financial Services, para. 7.367 (describing measures); and Appellate Body Report, Argentina–Financial Services, para. 1.1 (same).

2 Panel Report, Argentina–Financial Services, para. 7.367.

3 Ibid. para. 7.525.

4 Appellate Body Report, Argentina–Financial Services, paras. 6.71, 6.75–6.80 and 6.154.

5 Ibid. para. 6.76.

6 Ibid. para. 6.83.

7 Ibid. para. 6.84.

8 Ibid. para. 6.151.

9 Ibid. para. 6.152.

10 Panel Report, Argentina–Financial Services, para. 7.740.

11 Ibid. para. 7.762.

12 Appellate Body Report, Argentina–Financial Services, para. 6.83.

13 Ibid. para. 6.84.

14 Ibid. para. 6.156.

15 Ibid. para. 6.241.

16 Panel Report, Argentina–Financial Services, paras. 7.919 and 7.944.

17 Appellate Body Report, Argentina–Financial Services, para. 6.83.

18 Appellate Body Report, Argentina–Financial Services, para. 6.84.

19 Appellate Body Report, Argentina–Financial Services, paras. 6.242, 6.262, and 6.272.