Breadcrumb

Measures Relating to Trade in Goods and Services


Status: Pending

Subject: Financial Services,

Respondent: Argentina

Complainant(s): Panama,

Third Parties: Argentina, Brazil, Ecuador, Guatemala, Honduras, United States, Oman, Saudi Arabia, Australia, Singapore,

Dispute Number: DS453

Link to Dispute Site: http://wto.org/english/tratop_e/dispu_e/cases_e/ds453_e.htm



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

 

Appellate Proceedings
Brief Date Brief Description
01/28/2016 U.S. Third Participant Oral Statement at the Hearing
11/19/2015 U.S. Third Participant Submission