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Lawyers, Gats, And The Wto Accountancy Disciplines: The History Of The Wto's Consultation, The Iba Gats Forum And The September 2003 Iba Resolutions, Laurel S. Terry
Lawyers, Gats, And The Wto Accountancy Disciplines: The History Of The Wto's Consultation, The Iba Gats Forum And The September 2003 Iba Resolutions, Laurel S. Terry
Faculty Scholarly Works
The article addresses issues related to legal services and the General Agreement on Trade in Services or GATS. The article begins by focusing on "Track #2" of the GATS and the obligation under GATS Article VI:4 to develop "any necessary disciplines." In 1998, WTO Members implemented GATS Article VI:4 by adopting "Disciplines" that apply to the accoutnancy sector. WTO Members currently are in the process of deciding whether to extend the WTO Accountancy Disciplines, S/L/64, to other service sectors, including legal services. In December 2002, the WTO sent the International Bar Association (IBA) and other non-governmental organizations a "consultation letter" …
But What Will The Wto Disciplines Apply To - Distinguishing Among Market Access, National Treatment And Article Vi:4 Measures When Applying The Gats To Legal Services, Laurel S. Terry
Faculty Scholarly Works
One of the issues currently facing World Trade Organization (WTO) Member States is whether to extend to the legal profession and other service providers the WTO Disciplines for Domestic Regulation in the Accountancy Sector [Accountancy Disciplines]. The Accountancy Disciplines document applies to regulatory measures that would be considered domestic regulations under Article VI:4 of the GATS, rather than market access or national treatment measures under Articles XVI or XVII of the GATS. This paper argues that in order to meaningfully discuss whether to extend the Accountancy Disciplines to the legal profession, U.S. policy-makers and stakeholders need to understand the type …
German Mdps: Lessons To Learn, Laurel Terry
German Mdps: Lessons To Learn, Laurel Terry
Faculty Scholarly Works
This article is the third of four major articles or book chapters that I have written about MDPs. This article focuses on German multidisciplinary partnerships (MDPs) between lawyers and accountants. The German MDP experience is important because Germany is one of the few jurisdictions that expressly permits MDPs and because conferences about World Trade Organization's General Agreement on Trade in Services (the GATS) have cited to Germany when suggesting that other countries' MDP bans may be unnecessarily restrictive. After introducing common MDP regulatory issues, this article focuses on Germany. The article explains Germany's current regulation of MDPs and provides a …
A Primer On Mdps: Should The No Rule Become A New Rule, Laurel Terry
A Primer On Mdps: Should The No Rule Become A New Rule, Laurel Terry
Faculty Scholarly Works
This article is the second of four major articles or book chapters that I have written about MDPs. "MDPs" refers to multidisciplinary partnerships or multidisciplinary practices between lawyers and nonlawyers. Prior to 1998, virtually all U.S. states had lawyer discipline rules that prohibited a lawyer from sharing legal fees with a nonlawyer or practicing law in partnership with a nonlawyer. In 1998, however, the American Bar Association created a Commission on Multidisciplinary Practice to reconsider these rules. One impetus for the creation of this Commission was the increasingly large numbers of lawyers who were working for the Big 5 Accounting …