Research Paper on:
International Law - Non-discrimination

Unformatted Sample Text from the Research Paper:
practices resulting in disadvantages. The legal basis of these claims is the General Agreement on Trade and Tariffs (GATT), in which non-discrimination is a core value. The two issues  should be looked at with reference to the different areas of the agreement and supporting cases. For the dispute with Japan, which concerns taxation of Japanese cars once they  are in the market the principle statue area is Article III of the GATT 1994 which deals with the "National Treatment on Internal Taxation and Regulation". In this regulation section  1 states the general purpose of the article which is to ensure that imported products from member states to do receive treatment that affords the domestically produced goods an advantage.  Section 2 deals directly with taxation, where it is stated that like products that should not have internal taxes or any other type of internal charges apply to them in  a manner that will be contrary to section 1. There is also interpreted note added on to this section, which states that taxation would only be inconsistent with section 1  where the products are in competition with each other, where one product is taxed, and another, which is directly competitive or a substitute product does not receive the same taxation  treatment. This is important as it extends the potential for a like product, to be one that is directly competitive or a substitute. Section 4 of Article III is  also important, as it specifies that the products which are imported into a territory should not be given any less favourable treatment the like products from the home territory. Overall,  there is a very clear approach that imported goods cannot be treated differently in order to afford domestic goods an advantage. Importantly, section four only states likeness, it does not