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This work analyzes inconsistencies in various categories of environmental taxes and the non-discrimination provisions of the General Agreement on Tariffs and Trade 1994 showing how such conflicts can be resolved within the existing rules.
List of contents
Part I: 1. Introduction. 2. Environmental Problems and Strategies to Deal with Them - The Role of Environmental Taxes. 3. Introduction to Relevant Rules and Principles of GATT/WTO. Part II: Internal Taxes. 4. General Introduction. 5. The Scope of Article III. 6. Product-Similarity Clauses. 7. Domestic and Foreign Products are Subject to Separate Tax Arrangements - Explicit Discrimination. 8. Domestic and Foreign Products are Subject to the Same Tax Arrangement - Implicit Discrimination. Part III: General Exceptions. 9. General Issues. 10. Policy Purposes Covered by Article XX. 11. Requirements Concerning the Relationship between the Contested Measure and its Purpose. 12. The Preamble to Article XX. Part IV: Nullification or Impairment of Benefits. 13. General Introduction. 14. Violation of the Agreement. 15. Non-Violation Nullification or Impairment. 16. Summary and Conclusions. Annexes: Cases: Cases under the WTO-Agreement. Cases under GATT 1947. Miscellaneous. Documents: WTO. GATT 1947. Guide to Documents Related to the WTO and GATT 1947 - WTO Documents. GATT 1947 Documents. Preparatory Works. League of Nations Documents. Treaties. Resolutions, Declarations, Recommendations, etc. Norwegian Acts and Regulations. Norwegian Official Documents. Miscellaneous.
