GATT Article III:2 on national treatment on internal taxation is an integral part of Korea's FTAs. Therefore, GATT/WTO case law provides useful guidance on proper application of this provision in the FTA context. Article III:2 involves a multi-tiered test of several issues including likeness,...

GATT Article III: 2 on national treatment on internal taxation is an integral part of Korea's FTAs. Therefore, GATT/WTO case law provides useful guidance on proper application of this provision in the FTA context. Article III:2 involves a multi-tiered test of several issues including likeness,...