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United States - Tax Treatment for 'Foreign Sales Corporations', United States v European Communities, Appellate Body Report, WT/DS108/AB/R, ITL 069 (WTO 2000), 24th February 2000, Appellate Body

Reporter(s)

Wouter PF Schmit Jongbloed

United States - Tax Treatment for 'Foreign Sales Corporations', United States v European Communities, Appellate Body Report, WT/DS108/AB/R, ITL 069 (WTO 2000), 24th February 2000, Appellate Body

From: Oxford Public International Law (http://opil.ouplaw.com). (c) Oxford University Press, 2015. All Rights Reserved.date: 28 February 2020

Whether the principle of ‘at arm’s length’ pricing, as incorporated in the second sentence of footnote 59 to the Illustrative List of Export Subsidies in Annex I to the Agreement on Subsidies and Countervailing Measures, Multilateral Agreements on Trade in Goods, Annex 1A of the Agreement Establishing the World Trade Organization, allowed a WTO Member to exempt a particular category of foreign-source income from taxation.

Whether a WTO Member could, in good faith, object at the Panel stage of dispute resolution to a formal lack of evidence in the complaint filed against them after having been silent on the perceived defect during an extensive consultation period.

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