Academic Journal of Humanities & Social Sciences, 2023, 6(4); doi: 10.25236/AJHSS.2023.060420.
Yujie Cai1, Greg Messenger2
1School of International Commercial Law, University of Bristol, Bristol, BS20DB, UK
2University of Bristol Law School, Bristol, BS20DB, UK
Although the concept "likeness" is of vital importance in article III GATT, there is no clear definition of it. Historically, the appellate body has used two methods of interpretation, first is the border tax adjustment approach, then in the early 1990 s, it was replaced by the aim and effects approach. Soon after, however, the aim and effects approach was abolished by the appellate body and the border tax adjustment approach was brought back again.
Likeness, Article III GATT, concept interpretation, border tax adjustment approach, aim and effects approach
Yujie Cai, Greg Messenger. Interpretation of the Concept of ‘Likeness’ as Found in Article III GATT. Academic Journal of Humanities & Social Sciences (2023) Vol. 6, Issue 4: 109-112. https://doi.org/10.25236/AJHSS.2023.060420.
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