Japan - Taxes on Alcoholic Beverages Case Brief
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Read the Japan - Taxes on Alcoholic Beverages case.
Prepare a case brief.
For case brief references follow: http://www.4lawschool.com/howto.htm
Case info can be found at: http://www.kcl.ac.uk/depsta/law/students/grad/llm/study/wto/03_04/japan_alcohol.pdf
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Solution Summary
The response addresses the queries posted in 737 words with references.
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The response addresses the queries posted in 737 words with references.
//The study contains the facts, procedures, issues, holding, reasoning and opinions, in context to the given case "Taxes on alcoholic beverages in Japan". It also contains the results given by WTO. The case deals with different articles that have helped to analyze the results of the case. //
Facts: The National Treatment on Internal Taxation and Regulation based on Article III of the GATT 1994 contains the commitments made by the members of the WTO, who have agreed to exercise their sovereignty made in the WTO Agreement. The words used in Article III help in providing the basis for the analysis, which in turn, explains the meaning and effects of all its terms. The analysis of this Article is a textual analysis. Article III: 1 contains general principles and Article III: 2 covers all the specific obligations for internal taxes and internal charges. Article III: 1 provides a guide to understand and interpret the specific obligations, contained in Article III: 2.
Procedure: The law dealing with the complaints, related to the Japanese liquor taxing by the European Communities, Canada and the United States was amended as the Liquor Tax ...
Education
- MBA (IP), International Center for Internationa Business
- BBA, University of Rajasthan
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