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Environmental Border Tax Adjustments and International Trade Law

Fostering Environmental Protection

Alice Pirlot

This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.
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Abbreviations

Fostering Environmental Protection

Alice Pirlot

ASCM      Agreement on subsidies and countervailing measures

ASEAN    Association of Southeast Asian Nations

BEPS        Base Erosion and Profit Shifting

BTA          Border tax adjustment

BTU          British thermal unit

CAT          Carbon-added tax

CBDR       Common but Differentiated Responsibilities

CITES       Convention on International Trade in Endangered Species of Wild Fauna and Flora

CSR          Corporate Social Responsibility

DCS          Directly competitive or substitutable

DSU          Dispute Settlement Understanding

ECJ           Court of Justice of the European Union

ETS           Emissions trading system

EU             European Union

GATS        General Agreement on Trade in Services

GATT        General Agreement on Tariffs and Trade

GHG          Greenhouse gas

HCFC        Hydrochlorofluorocarbons

ICAO        International Civil Aviation Organization

ICJ            International Court of Justice

IPCC         Intergovernmental Panel on Climate Change

LCA          Life cycle assessment

MEA         Multilateral environmental agreement

MFN          Most-favoured-nation (principle)

NT             National treatment (principle)

ODC          Ozone-depleting chemicals

ODS          Ozone-depleting substances

OECD       Organisation for Economic Co-operation and Development

OEEC       Organisation for European Economic Co-operation

PPM          Process and production method

PTA           Preferential trade arrangement

RCT          Retail carbon tax

RTA           Regional trade agreement

TBT          Technical Barriers to Trade

TEU          Treaty on European Union

TFEU        Treaty on the Functioning of the European Union

SGG          Synthetic greenhouse gases

SPS           Sanitary and phytosanitary (measures)

UK            United Kingdom

UN            United Nations

UNCTAD  United Nations Conference on Trade and Development

UNEP        United Nations Environment Programme

UNFCCC  United Nations Framework Convention on Climate Change

UN GA      United Nations General Assembly

US             United States of America

VAT           Value added tax

WTO         World Trade Organization