title: Transatlantic Integration: The TTIP under Scrutiny
abstract: In view of the already relatively low most-favored-nation (MFN) rates on average, today's most impeding barriers to transatlantic trade are not custom tariffs but so-called behind-the-border measures. TTIP was originally destined to become a verily comprehensive trade and investment agreement in acknowledgment of this circumstance. But its distinctively ambitious agenda exposed both camps' opposing positions on several fronts at the same time.
journal: Journal of Modern Accounting and Auditing