Mr. Warner was interviewed on NPR‘s Marketplace about prospects for a World Trade Organization (WTO) challenge to the proposals to replace the U.S. Federal corporate income tax with a “destination-based cash-flow tax” (DBCFT) – sometimes referred to as a “border adjustment tax” (BAT). (March 15, 2017) This is the latest round of longstanding attempts to address the perceived trade disadvantage to U.S. exports from the permitted deduction of indirect taxes like Value Added Taxes (VAT) as opposed to direct taxes like corporate income taxes. As Legal Director of the Ontario Ministry of Economic Development & Trade, Mr. Warner provided advice to the Government of Ontario on the design of the Green Energy Act and related WTO dispute settlement proceedings, participated in the Canada-European Union Trade Agreement (CETA) negotiations, and advised on various NAFTA Chapter 11 investor-state arbitration matters involving Ontario. He also previously worked on trade and competition issues as counsel in the OECD Trade Directorate where he harmful tax competition issues, participated in the negotiations of the Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Group on Trade and Competition Policy and the Working Group on Trade and Investment. Mr. Warner advises businesses, governments and trade associations on trade negotiations and trade disputes.