Journal of International Trade Law and Policy最新文献

Purpose

As a growth industry in the international tourism segment market, halal tourism domestic policy should align with General Agreement on Trade in Services (GATS) as an international trade in services regulation. This paper aims to examine Indonesia’s halal tourism policy and its intersection with obligations as a member state of the World Trade Organization (WTO). Particularly in balancing Indonesia’s international obligation and the right to regulate.

Design/methodology/approach

The present study uses normative legal research by analysing legal materials, primarily GATS and Indonesia’s halal tourism policy. By using this methodology, this paper seeks the normative ideal domestic approach that aligns with Indonesia’s international obligations within GATS.

Findings

Regional regulations primarily govern the halal tourism policy in Indonesia. The critical substance of the regulation is the mandatory halal certification for the implementation of halal tourism. This obligation may be incompatible with Indonesia’s commitment to liberalise the tourism sector under the GATS. The current legal framework gives rise to a lack of consistency in its application despite its adherence to the halal tourism standards established by the MUI. At the same time, the provincial and regent authorities lacked the authority to do so. The authors argue that halal tourism policy shall be promulgated in the national-level policy to settle this issue. This measure is necessary to mitigate conflicts between prevailing norms and Indonesia’s international commitments within GATS. Therefore, Indonesia can uphold both its international obligations and national interests.

Originality/value

This paper presents a novelty contribution by highlighting the absence of prior research examining Indonesia’s adherence to its international commitments under the GATS in formulating domestic legislation on halal tourism. To close this gap, this study suggests that national legislation governing halal tourism should consider international obligations in the tourism sector under the GATS.

Purpose

This paper aims to explore the intricate and controversial sale of six hydroelectric dams in the Douro hydrographic basin by Energias de Portugal (EDP), a prominent Portuguese energy company, to a French Consortium – ENGIE. The transaction, completed at the end of 2020, has sparked significant debate and scrutiny within the Portuguese legal and fiscal spheres due to its corporate and budgetary manoeuvres. The crux of the controversy lies in the complex corporate restructuring strategies used by EDP and the acquiring consortium to execute this transaction. These strategies, aimed at achieving tax neutrality, effectively circumvented the traditional tax liabilities typically associated with large-scale asset transfers. The paper delves into the legal intricacies of this operation, scrutinising the application of taxes such as stamp duty, corporate income tax, value added tax and property transfer tax, which were, in theory, applicable to the transaction. Furthermore, this study examines the broader implications of the deal, particularly concerning the principle of tax neutrality in corporate restructurings, the enforcement of anti-abuse clauses and the economic substance over legal form doctrine.

Design/methodology/approach

This study is based on secondary data supported by publicly reported evidence.

Findings

This case study highlights the challenges in taxing corporate transactions in the modern financial landscape and reflects these corporate manoeuvres' societal and ethical considerations.

Originality/value

Through an analysis of legal frameworks, corporate strategies and tax policies, this paper provides a comprehensive understanding of the transaction and its implications, offering insights valuable to legal professionals, policymakers and scholars in corporate law, taxation and business ethics.

Purpose

The purpose is to chart the negotiations on the issue of food security which was identified as a non-trade concern by the Agreement on Agriculture (AOA) and how developing Members of the World Trade Organisation (WTO) suggested that that concern should be addressed.

Design/methodology/approach

The history of negotiations at the WTO is examined through the lens of official documents submitted during various phases of negotiations since 1996 beginning with the Analysis and Information Exchange process to the Doha Round up to the latest Ministerial Conference in Abu Dhabi in February 2024.

Findings

The negotiations have yet to complete despite beginning over 20 years ago. The focus moved since 2008 to look at specific issues which were addressed at a number of Ministerial Conferences but the latest of these indicate that an answer can only be found in the re-negotiation of the AOA as a whole.

Research limitations/implications

By focusing on official documents, the rich literature on food security has not been addressed.

Practical implications

The piece concludes by looking at issues which need to be resolved ahead of agreement on overall reform and suggests solutions for example in the area of safeguards and public stockholding for food security purposes.

Originality/value

The focus almost exclusively on official (and public) documents during the discussion is noteworthy. It also confirms that the WTO is not really that different from its predecessor - the GATT - which took nearly 50 years to reach AOA.

Purpose

South Asia is a region urgently seeking development, although it has failed in regional integration. It is the second least integrated region regarding the number of Free Trade Agreements (FTAs) and can thus be recognised as a missing bloc in the global multilateral system. This study aims to focus on South Asian FTAs and explores the problems of the inter-relations and compatibility between the systemic and regional trade systems.

Design/methodology/approach

The study proposes a framework to benchmark the compatibility of South Asian FTAs with WTO rules. Primary data from 2000 to 2020, including descriptive analyses of reports, legal text of the FTAs, official documents and factual presentations, have been collected and analysed through thematic analysis using the proposed framework.

Findings

The study finds that, although South Asian FTAs meet most of the WTO requirements, they are not progressing toward facilitating and promoting trade. Data from 2000 to 2020 show us that South Asian FTAs have not significantly impacted trade between themselves. The study argues that, although South Asian FTAs fulfil some benchmarks, they show only a lukewarm interest in contributing to the international trading system as building blocs. It is therefore recommended that the case of South Asian trade liberalisation must be understood contextually and be given careful and exclusive attention by the WTO.

Originality/value

As such, this study is the first to claim that South Asian FTAs are not fully compatible with the WTO rules. They remain a missing regional bloc in the multilateral system, rather than a building bloc or a stumbling bloc, delaying the region’s opportunity to develop as a region and within the larger system.

Purpose

This study aims at navigating the effects of climate change on the right to access to food within the East African Community region, using the case study of Uganda.

Design/methodology/approach

The author used doctrinal review of different policies and strategies that have been developed and implemented by the EAC to address the growing patterns of food insecurity and climate change.

Findings

Findings show that besides climate change, there are other factors that have played a major role in contributing to food insecurity in the region such as the impact of the ongoing Russia–Ukraine war, absence of food storage reserves/banks, scarring effects of the COVID 19 pandemic, inadequate implementation of agricultural policies on climate change, high post-harvest losses and food waste amongst others.

Originality/value

This research paper is the author’s sole writing and has never been submitted for publication in any journal.

Purpose

This paper aims to highlight the lacunae in international trade law concerning unilateral economic sanctions that impact food security.

Design/methodology/approach

This paper adopts a literature review to establish that unilateral economic sanctions impact food security and a descriptive assessment of a few such sanctions. Thereafter, it adopts doctrinal analysis of such sanctions under World Trade Organization law and identifies the gaps to address the specific situation of unilateral economic sanctions that impact food security.

Findings

Unilateral economic sanctions are not effectively regulated under international law. Unilateral economic sanctions are known to impact food security not just in the targeted country but also in third countries. Under international trade law, the security exception under Article XXI of the General Agreement on Tariffs and Trade (GATT) does not currently require an assessment of necessity and proportionality of measure. However, there is scope for such an assessment in the future depending on the circumstances, particularly if a measure impacts the rights and interests of third countries by impacting global food security.

Originality/value

The paper conducts a literature review of the impact of unilateral economic sanctions on food security. It highlights the gap in the interpretation of GATT Article XXI when assessing such sanctions that adversely impact the food security of third countries. The paper may be helpful for academics, policymakers, international organizations, non-governmental organisations, etc.