- Taxation — Environmental disputes — Sources of international law
This chapter examines WTO rules on environmental protection, focusing on GATT Article XX. It first discusses the basis of the environmentalist objection to the rules of the multilateral trading system; the environmental impact of trade; the Tuna Dolphin I case; and how the WTO/GATT system will accommodate multilateral environmental agreements (MEAs) which employ trade restrictions; unilateral measures to protect the environment beyond national jurisdiction. It then details WTO rules on energy-related trade, the protection of natural resources, process and production methods, recycling and packaging, eco-labelling, the export of hazardous substances and wastes, environmental taxes, and border tax adjustment (BTA) in support of climate change legislation.
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