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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" …