This
paper attempts to understand the role of the WTO in dispute resolutions. It looks at the extent to which the verdicts
of the WTO are put into effect, thereby justifying its existence. By reviewing an
article published in The Economist, (03-04-2000) "Trade: A tussle over tax." Vol. 354, the
paper determines the actual role of the WTO. It focuses on how the author of the article creates the view that the U.S. power does not allow the WTO to be as independent as it should be. This is illustrated through the case study of the complaint lodged by the EU against the U.S. tax laws.