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US — Washing Machines, United States v Korea, Republic of, Appellate Body Report, ITL 146 (WTO 2016), WT/DS464/AB/R, 7th September 2016, Appellate Body

Reporter(s)

Senai W Andemariam

US — Washing Machines, United States v Korea, Republic of, Appellate Body Report, ITL 146 (WTO 2016), WT/DS464/AB/R, 7th September 2016, Appellate Body

Whether the Panel erred in its interpretation and application of the second sentence of Article 2.4.2 of the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 (the ‘Anti-dumping Agreement’) in relation to Differential Pricing Methodology.

Whether the Panel, in interpreting the word ‘individual’ in the second sentence of Article 2.4.2 of the Anti-dumping Agreement, misplaced Article 31 of the Vienna Convention on the Law of Treaties by relying on the object and purpose of the second sentence of Article 2.4.2 of the Anti-dumping Agreement rather than that of the Anti-dumping Agreement itself.

Whether the Panel failed to conduct an objective assessment of the matter before it in articulating its findings on regional specificity of the contested subsidies, thereby acting inconsistently with its duties under Article 11 of the Understanding on Rules and Procedures Governing the Settlement of Disputes (‘DSU’).

Whether the Panel failed to conduct an objective assessment of the matter before it in finding that tax credits bestowed under Article 10(1)(3) of the Restriction of Special Taxation Act were not research and development subsidies, thereby acting inconsistently with its duties under Article 11 of the DSU.

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