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After reviewing a number of cases, the Appellate Body stated, "the 'treatment no less favourable' standard of Article III:4 of the GATT 1994 prohibits WTO members from modifying the conditions of competition in the marketplace to the detriment of the group of imported products vis--vis the group of domestic like products." 75 The Appellate Body elaborated on how its standard should be applied when de facto discrimination is alleged: Accordingly, where the technical regulation at issue does not de jure discriminate against imports, the existence of a detrimental impact on competitive opportunities for the group of imported vis--vis the group of domestic like products is not dispositive of less favourable treatment under Article 2.1

Given excise taxes narrow design and volatility, they are not reliable for recurring unrelated spending priorities

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(2016), this paper looks at long-term outcomes from the mortality and mental health aspects

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