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United States – Tax treatment for “Foreign Sales Corporations” Recourse to Arbitration by the United States under Article 22.6 of the DSU and Article 4.11 of the SCM Agreement (WT/DS108/ARB) A Comment

Published online by Cambridge University Press:  16 September 2015

Robert Howse  and
Damien J. Neven
Robert Howse
Affiliation:
University of Michigan Law School
Damien J. Neven
Affiliation:
Graduate Institute of International Studies, Geneva
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Some of the legal analysis in this study derives from joint work between Robert Howse and Susan Esserman on this ruling, “Trade disputes quire fairer arbitration,” FT.com, Sep 12, 2002

This chapter discusses the decision by the arbitrator on suspension of concessions (“retaliation”) in the dispute between the US and the EU regarding the tax treatment of offshore corporate income under US legislation. By way of background, the first part of the chapter (section 2) describes the operation of the US scheme, including as revised after the first round of WTO rulings.

Type
Research Article
Information
World Trade Review , Volume 4 , Special Issue S1: The WTO Case Law Of 2002 , 2005 , pp. 36 - 63
Copyright
Copyright © Cambridge University Press 2005

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