HIGHLIGHTS
- who: Delimatsis et al. from the Tilburg University Tilburg Law and Economics Center, Tilburg University, The Netherlands have published the research: and the GATS, in the Journal: (JOURNAL) of 30/Oct/2020
- what: Because the application of these measures appears to defy the objective of the Argentine authorities to have effective access to tax information and blurs the distinction between cooperative and non-cooperative jurisdictions, the Panel found that the Argentine measures constituted arbitrary or unjustifiable discrimination within the meaning of the chapeau of Article XIV GATS . The AB took issue with the rather rudimentary . . .
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