8. The chairperson of the panel shall preside at all of its meetings. The panel may delegate to the chairperson the authority to make administrative and procedural decisions.
9. Except as otherwise provided for, the panel may conduct its activities by any means, including telephone, video conference or other electronic means of communication.
10. Panel deliberations shall be confidential. Only panellists may take part in the deliberations of the panel, but the panel may permit their assistants to be present during its deliberations. The drafting of any decision and report shall remain the exclusive responsibility of the panel and shall not be delegated. The reports of panel shall be drafted without the presence of the Parties and in the light of the information provided and the statements made.
11. Opinions expressed in the panel report by individual panellists shall be anonymous.
Hearings
12. Based on the timetable agreed pursuant to Rule 4, after consulting with the Parties and the other panellists, the chairperson of the panel shall notify the Parties time and venue of the oral hearing.
13. Unless the Parties agree otherwise, the oral hearing shall be hosted by the responding Party. In duly justified circumstances and at the request of a Party, the panel may decide to hold a virtual or hybrid hearing and make appropriate arrangements, taking into account the rights of due process and the need to ensure transparency, after consulting both Parties.
14. The panel may convene additional oral hearings if the Parties so agree.
15. All panellists shall be present during the entirety of the oral hearing.
16. Unless the Parties agree otherwise, the following persons may attend the oral hearing:
(a) representatives and advisers of a Party; and
(b) assistants, interpreters and other persons whose presence is required by the panel.
17. The oral hearing shall be conducted by the panel in a manner ensuring that the complaining Party and the respondent Party are afforded equal time to present their case. The panel shall, as a general rule, conduct the hearing in the following manner:
(a) Argument
(i) argument of the complaining Party;
(ii) argument of the respondent Party;
(b) Rebuttal Argument
(i) the reply of the complaining Party;
(ii) the counter-reply of the respondent Party;
(c) Closing Statement
(i) closing statement of the complaining Party; and
(ii) closing statement of the respondent Party.
18. The chairperson may set time limits for oral arguments to ensure that each Party is afforded equal time.
Written Questions
19. The panel may direct written questions to one or both Parties at any time during the proceedings. In the event that the panel addresses questions to one Party only, the panel shall provide a copy of the written questions to the other Party. A Party to whom the panel addresses a written question shall deliver a written reply to the panel and the other Party in accordance with the timetable established by the panel.
20. Each Party shall be given the opportunity to provide written comments on the response of the other Party within the timetable established by the panel.
Confidentiality
21. Each Party shall treat as confidential information submitted to the panel by the other Party which that Party has designated as confidential for the purposes of Article 1.5 (Confidential Information).
22. Where a Party designates as confidential its written submissions to the panel, it shall provide the panel and the other Party with a non-confidential summary, no later than 10 days after the date of request, of the information contained in its written submissions that may be disclosed to the public. Nothing in these Rules shall prevent a Party from disclosing statements of its own positions to the public to the extent that, when making reference to information submitted by the other Party, it does not disclose any information designated by the other Party as confidential.
Working Language
23. The working language of the panel proceedings, including for written submissions, oral arguments or presentations, the report of the panel and all written and oral communications between the Parties and with the panel, shall be English.
Expenses
24. The panel shall keep a record and render a final account of all general expenses incurred in connection with the proceedings, including those paid to its assistants.
25. Each panellist may hire one assistant to provide research, translation or interpretation support, unless a panellist requires an additional assistant and the disputing Parties agree that, due to exceptional circumstances, the panellist should be permitted to hire an additional assistant.
26. Unless the Parties agree otherwise, the total remuneration for each panellist's assistant shall not exceed 50 per cent of the remuneration of that panellist.
Ex Parte Contacts
27. The panel shall not meet or contact a Party in the absence of the other Party.
28. No Party shall meet or contact any panellist in relation to the dispute in the absence of the other Party and other panellists.
29. No panellist shall meet or contact a Party in the absence of the other Party and other panellists.
ANNEX 20-B. CODE OF CONDUCT FOR PANELLISTS AND OTHERS ENGAGED IN DISPUTE SETTLEMENT PROCEEDINGS UNDER THIS AGREEMENT (1)
Definitions
1. For the purposes of this Annex:
assistant means a person who, under the terms of appointment of a panellist, conducts research or provides support for the panellist, works under the direction and control of a panellist to assist with case-specific task;
candidate means a person who is under consideration for selection as a panellist;
panellist means a member of a panel established under Article 20.8 (Establishment of a Panel);
proceeding, unless otherwise specified, means the proceeding of a panel under this Chapter; and
staff, in respect of a panellist, means persons under the direction and control of the panellist, other than assistants.
Responsibilities to the Process
2. In order to preserve the integrity and impartiality of the dispute settlement process, each candidate and panellist shall:
(a) avoid impropriety or the appearance of impropriety;
(b) be independent and impartial;
(c) avoid direct or indirect conflicts of interest; and
(d) observe high standards of conduct.
Disclosure Obligations
3. Prior to confirmation of their selection as a panellist under this Agreement, a candidate shall disclose any interest, relationship or matter that is likely to affect their independence or impartiality or that might reasonably create an appearance of impropriety or bias in the proceeding. To this end, a candidate shall make all reasonable efforts to become aware of any such interests, relationships and matters.
4. Once selected, a panellist shall continue to make all reasonable efforts to become aware of any interests, relationships and matters referred to in paragraph 3 and shall disclose them by communicating them in writing to the Parties for their consideration. The obligation to disclose is a continuing duty, which requires a panellist to disclose any such interests, relationships and matters that may arise during any stage of the proceeding.
Performance of Duties by Panellists
5. A panellist shall comply with the provisions of Chapter 20 (Dispute Settlement) and its Annexes.
6. On selection, a panellist shall be available to perform and shall perform their duties thoroughly and expeditiously throughout the course of the proceeding, and with fairness and diligence.
7. A panellist shall not deny other panellists the opportunity to participate in all aspects of the proceeding.
8. A panellist shall consider only those issues raised in the proceeding and necessary to make a decision and shall not delegate the duty to decide to any other person.
9. A panellist shall take all appropriate steps to ensure that the panellist's assistant and staff are aware of, and comply with, paragraphs 2, 3, 4, 20, 21, 22 and 23 of this Annex.
10. A panellist shall not engage in ex parte contacts concerning the proceeding.
11. A panellist shall not communicate matters concerning actual or potential violations of this Annex by another panellist unless the communication is to both Parties or is necessary to ascertain whether that panellist has violated or may violate this Annex.
12. Each panellist shall keep a record and render a final account of the time devoted to the panel proceedings and of their expenses, as well as the time and expenses of their assistants.
Independence and Impartiality of Panellists
13. A panellist shall act in a fair manner.
14. A panellist shall not be influenced by self-interest, outside pressure, political considerations, public clamour, loyalty to a Party or fear of criticism.
15. A panellist shall not, directly or indirectly, incur any obligation or accept any benefit that would in any way interfere, or appear to interfere, with the proper performance of the panellist's duties.
16. A panellist shall not use his or her position on the panel to advance any personal or private interests. A panellist shall avoid actions that may create the impression that others are in a special position to influence the panellist. A panellist shall make every effort to prevent or discourage others from representing themselves as being in such a position.
17. A panellist shall not allow past or existing financial, business, professional, family or social relationships or responsibilities to influence the panellist's conduct or judgment.
18. A panellist shall avoid entering into any relationship, or acquiring any financial interest, that is likely to affect the panellistâs impartiality or that might reasonably create an appearance of impropriety or bias.
Duties in Certain Situations
19. A former panellist shall avoid actions that may create the appearance that the panellist was biased in carrying out the panellist's duties or would benefit from the decision or report of the panel.
Maintenance of Confidentiality
20. A panellist or former panellist shall not at any time disclose or use any confidential or non-public information concerning the proceeding or acquired during the proceeding except for the purposes of the proceeding and shall not, in any case, disclose or use any such information to gain personal advantage, or advantage for others, or to affect adversely the interest of others.
21. A panellist shall not disclose a panel report, or parts thereof, prior to its publication.
22. A panellist or former panellist shall not at any time disclose the deliberations of a panel, or any panellist's view, except as required by legal or constitutional Requirements.
23. A panellist or former panellist shall not at any time disclose which panellist's are associated with majority or minority opinions in a proceeding.
24, A panellist shall not make a public statement regarding the panel proceeding.
Chapter 21. EXCEPTIONS
Article 21.1. General Exceptions
1. For the purposes of Chapter 2 (Trade in Goods), Chapter 3 (Rules of Origin), Chapter 4 (Customs Procedures and Trade Facilitation), Chapter 6 (Sanitary and Phytosanitary Measures), Chapter 7 (Technical Barriers to Trade), and Chapter 10 (Digital Trade), Article XX of the GATT 1994 and its interpretative notes are incorporated into and made part of this Agreement, mutatis mutandis.
2. For the purposes of Chapter 9 (Trade in Services) and Chapter 10 (Digital Trade), Article XIV of the GATS, including its footnotes, is incorporated into and made part of this Agreement, mutatis mutandis.
3. For the purposes of this Agreement, subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between the Parties where like conditions prevail, or a disguised restriction on trade in goods or services and investment, nothing in this Agreement shall be construed to prevent the adoption or enforcement by a Party of measures necessary to protect national works or specific sites of historical or archaeological value, or to support creative arts (1) of national value.
Article 21.2. Security Exceptions
Nothing In this Agreement shall be construed:
(a) to require any Party to furnish any information, the disclosure of which it considers contrary to its essential security interests; or
(b) to prevent any Party from taking any action which it considers necessary for the protection of its essential security interests:
(i) relating to fissionable and fusionable materials or the materials from which they are derived;
(ii) relating to the traffic in arms, ammunition and implements of war and to such traffic in other goods and materials as is carried on directly or indirectly for the purpose of supplying a military establishment;
(iii) relating to the supply of services as carried out directly or indirectly for the purpose of provisioning a military establishment;
(iv) taken in time of war or other emergency in international relations; or
(c) to prevent any Party from taking any action in pursuance of its obligations under the United Nations Charter for the maintenance of international peace and security.
Article 21.3. Taxation
1. For the purposes of this Article:
designated authorities means:
(a) for New Zealand, the Commissioner of Inland Reveme or an authorised representative of the Commisioner;
(b) for the United Arab Emirates, the Ministry of Finance or the authority assigned by the Ministry of Finance;
or any successor of these designated authorities as notified in writing to the other Party;
tax convention means a convention for the avoidance of double taxation or other international taxation agreement or arrangement; and
taxes and taxation measures include excise duties, but do not include:
(a) a "customs duty" as defined in Article 1.3 (General Definitions - Definition of Customs Duty); or
(b) the measures listed in subparagraphs (b) and (c) of that definition.
2. Except as provided in this Article, nothing in this Agreement shall apply to taxation measures.
3. Nothing in this Agreement shall affect the rights and obligations of either Party under any tax convention. In the event of any inconsistency between this Agreement and any such tax convention, that convention shall prevail to the extent of the inconsistency.
4. In the case of a tax convention between or including the Parties, if an issue arises as to whether any inconsistency exists between this Agreement and the tax convention, the issue shall be referred to the designated authorities of the Parties. The designated authorities shall determine the existence and the extent of such inconsistency. A determination made under this paragraph by the designated authorities shall be binding.
5. For greater certainty, advantages accorded by a Party pursuant to a tax convention are not subject to any most-favoured nation obligation.
6. This Agreement shall apply to taxation measures only to the same extent as does Article Il of the GATT 1994.
7. For greater certainty, nothing in this Article shall prevent the adoption or enforcement of any new taxation measure aimed at ensuring the equitable or effective imposition of or collection of taxes, including any taxation measure that differentiates between persons based on their place of residence for tax purposes, provided that the taxation measure does not arbitrarily discriminate between persons, goods or services of the other Party.
Article 21.4. Tiriti O Waitangi / Treaty of Waitangi
1. Provided that such measures are not used as a means of arbitrary or unjustified discrimination against persons of the other Party or as a disguised restriction on trade in goods, trade in services, and investment, nothing in this Agreement shall preclude the adoption by New Zealand of measures it deems necessary to accord more favourable treatment to Maori in respect of matters covered by this Agreement, including in fulfilment of its obligations under te Tiriti o Waitangi / the Treaty of Waitangi.
2. The Parties agree that the interpretation of te Tiriti o Waitangi / the Treaty of Waitangi, including as to the nature of the rights and obligations arising under it, shall not be subject to the dispute settlement provisions of this Agreement. Chapter 20 (Dispute Settlement) shall otherwise apply to this Article. A panel established under Article 20.8 (Establishment of a Panel) may be requested by the other Party to determine only whether any measure (referred to in paragraph 1) is inconsistent with its rights under this Agreement.
Article 21.5. Restrictions to Safeguard the Balance of Payments
1. Where a Party is in serious balance of payments and external financial difficulties or under threat thereof, it may:
(a) in the case of trade in goods, in accordance with GATT 1994 and the Understanding on the Balance-of-Payments Provisions of the GATT 1994 in Annex 1A to the WTO Agreement, adopt restrictive import measures;
(b) in the case of trade in services, adopt or maintain restrictions on trade in services on which it has undertaken commitments, including on payments or transfers for transactions related to such commitments.
2. Any restrictions adopted or maintained under paragraph 1(b) shall:
(a) be applied on a non-discriminatory basis such that the other Party is treated no less favourably than any non-Party;
(b) be consistent with the Articles of Agreement of the International Monetary Fund;
(c) avoid unnecessary damage to the commercial, economic and financial interests of the other Party;
(d) not exceed those necessary to deal with the circumstances described in paragraph 1(b); and
(e) be temporary and be phased out progressively as the situations specified in paragraph 1(b) improve.
3. A Party adopting or maintaining any restrictions under paragraph 1 shall:
(a) promptly notify, in writing, the other Party of the measures, including any changes therein; and
(b) upon the request of the other Party, promptly commence consultations with the other Party in order to review the measures adopted or maintained by it.
Chapter 22. FINAL PROVISIONS
Article 22.1. Annexes, Side Letters, and Footnotes
The Annexes, Side Letters, and Footnotes to this Agreement shall constitute an integral part of this Agreement.
Article 22.2. Amendments
The Parties may agree, in writing, to amend this Agreement. Any amendment shall enter into force 60 days after the date on which the Parties have notified each other in writing, through diplomatic channels, confirming they have completed their respective domestic procedures necessary for entry into force. The Parties may agree on another date for entry into force of the amendment.
Article 22.3. Accession
Any State, group of States, or separate customs territory may accede to this Agreement subject to such terms and conditions as may be agreed between the State, group of States, or separate customs territory and the Parties and following approval in accordance with the applicable domestic procedures of each Party and acceding State or separate customs territory.
Article 22.4. Termination
1. This Agreement shall remain in force unless terminated pursuant to paragraph 2.
2. A Party may notify the other Party of its intention to terminate this Agreement. The termination of this Agreement shall take effect six months after the date of the delivery of the notification, unless the Parties agree otherwise.
Article 22.5. Entry Into Force
This Agreement shall enter into force 60 days after the date on which the Parties have notified each other in writing, through diplomatic channels, confirming that they have completed their respective domestic procedures necessary for the entry into force of this Agreement. The Parties may agree on another date of entry into force of this Agreement.
Article 22.6. Authentic Texts
This Agreement is done in duplicate in Arabic and English languages. The English and Arabic texts of this Agreement are equally authentic. In the event of any divergence between these texts, the English text shall prevail.
Conclusion
IN WITNESS WHEREOF, the undersigned, being duly authorised by their respective Governments, have signed this Agreement.
Done at Abu Dhabi, this day of January 2025.
For the Government of New Zealand
Hon Todd McClay H.E.
Minister for Trade
For the Government of the United Arab Emirates
Dr. Thani bin Ahmed Al Zeyoudi