3. What position did the Appellate Body take on the role of Article III:1 in interpreting the...

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3. What position did the Appellate Body take on the role of Article III:1 in interpreting the obligations in Article III:2, first sentence and second sentence of the GATT 1994? Does the approach of the Appellate Body mean that it necessary to establish that the subjective intent of the tax regulator was to engage in protectionism?

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