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dc.contributor.authorGARI, Gen_US
dc.date.accessioned2013-01-30T12:01:25Z
dc.date.issued2011-05en_US
dc.identifier.issn1569-755Xen_US
dc.identifier.urihttp://qmro.qmul.ac.uk/xmlui/handle/123456789/3327
dc.descriptionPublished source: Gabriel Gari, 'Free Zone Incentives in MERCOSUR Countries and WTO Law' (2011) 6 Global Trade and Customs Journal, Issue 5, pp. 223–244 ID: GTCJ2011031
dc.description.abstractThis article examines the consistency of the incentives offered by free zone regimes in Argentina, Brazil, Paraguay, and Uruguay with World Trade Organization (WTO) law. It suggests that some of the incentives offered to free zone users are inconsistent with the Agreement on Subsidies and Countervailing Measures (ASCM) because they constitute a ‘subsidy’ within the meaning of the ASCM, subject de iure or de facto to export performance, most notably, exemptions of direct taxes, exemptions of custom duties on the import of capital goods, exemptions of payment of social welfare charges, unqualified exemptions on payment of indirect taxes, and the possibility to supply goods or services to free zone users at promotional rates. By contrast, this article suggests that there are no significant inconsistencies between free zone incentives and the General Agreement on Trade in Services (GATS) but warns that the situation could change in the future if, as a result of multilateral negotiations, MERCOSUR countries opt for extending their GATS commitments to new sectors and modes of supply.en_US
dc.format.extent223 - 244en_US
dc.languageEnglishen_US
dc.publisherKluver Law Internationalen_US
dc.relation.ispartofGlobal Trade and Customs Journalen_US
dc.titleFree Zone Incentives in MERCOSUR Countries and WTO Lawen_US
dc.typeArticle
dc.rights.holderCopyright © 2011, Wolters Kluwer.
pubs.author-urlhttp://www.law.qmul.ac.uk/people/academic/gari.htmlen_US
pubs.issue5en_US
pubs.notesNot knownen_US
pubs.publication-statusPublisheden_US
pubs.publisher-urlhttp://www.kluwerlawonline.com/productinfo.php?pubcode=GTCJen_US
pubs.volume6en_US


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