| 序 | 標題 | 通知日期 | 文件編號 | 詳細內容 |
|
1
|
United States - Tax Treatment for Foreign Sales Corporations - Appellate Body Report and Panel Report Pursuant to Article 21.5 of the DSU - Action by the Dispute Settlement Body
| 2006/03/17 | WT/DS108/36 | 詳細內容 |
|
2
|
United States - tax Treatment for Foreign Sales Corporations - Second Recourse to Article 21.5 of the dsu by the European Communities - Notification of an Appeal by the United States under Article 16.4 and [...]rocedures for Appellate Review
| 2006/02/14 | WT/DS108/35 | 詳細內容 |
|
3
|
United States - Tax Treatment for Foreign Sales Corporations - Second Recourse to Article 21.5 of the DSU by the European Communities - AB-2005-9 - Report of the Appellate Body
| 2006/02/13 | WT/DS108/AB/RW2 | 詳細內容 |
|
4
|
United States - Tax Treatment for Oreign Sales Corporations - Communication from the Appellate Body
| 2006/01/11 | WT/DS108/34 | 詳細內容 |
|
5
|
United States - Tax Treatment for Foreign Sales Corporations - Second Recourse to Article 21.5 of the DSU by the European Communities - Notification of an Other Appeal by the European Communities under Arti[...]rocedures for Appellate Review
| 2005/11/30 | WT/DS108/33 | 詳細內容 |
|
6
|
United States - tax Treatment for Foreign Sales Corporations - Second Recourse to Article 21.5 of the dsu by the European Communities - Notification of an Appeal by the United States under Article 16.4 and [...]rocedures for Appellate Review
| 2005/11/16 | WT/DS108/32 | 詳細內容 |
|
7
|
United States - Tax Treatment for 'Foreign Sales Corporations' - Second recourse to Article 21.5 of the DSU by the European Communities - Report of the Panel
| 2005/09/30 | WT/DS108/RW2 | 詳細內容 |
|
8
|
United States - Tax Treatment for "Foreign Sales Corporations" - Recourse to Article 21.5 of the DSU by the European Communities - AB-2001-8 - Report of the Appellate Body
| 2002/01/14 | WT/DS108/AB/RW | 詳細內容 |
|
9
|
United States - Tax Treatment for Foreign Sales Corporations - Second Recourse to Article 21.5 of the DSU by the European Communities - Communication from the Chairman of the Panel
| 2005/08/03 | WT/DS108/31 | 詳細內容 |
|
10
|
United States - Tax Treatment for Foreign Sales Corporations - Recourse to Article 21.5 of the DSU by the European Communities
| 2001/12/12 | WT/DS108/23 | 詳細內容 |
|
11
|
United States - Tax Treatment for Foreign Sales Corporations - Recourse to Article 21.5 of the DSU by the European Communities - Communication from the Appellate Body
| 2001/11/20 | WT/DS108/22 | 詳細內容 |
|
12
|
United States - Tax Treatment for "Foreign Sales Corporations" - Recourse to Article 21.5 of the DSU by the European Communities - Notification of an Appeal by the United States under Paragraph 4 of Article 16 of the Understanding on Rules and Procedures Governing the Settlement of Disputes
| 2001/10/15 | WT/DS108/21 | 詳細內容 |
|
13
|
United States - Tax Treatment for 'Foreign Sales Corporations' - Recourse by the European Communities to Article 21.5 of the DSU - Communication from the Chairman of the Panel
| 2001/03/15 | WT/DS108/20 | 詳細內容 |
|
14
|
United States - Tax Treatment for "Foreign Sales Corporations" - Recourse by the European Communities to Article 21.5 of the DSU - Constitution of the Panel - Note by the Secretariat
| 2001/01/05 | WT/DS108/19 | 詳細內容 |
|
15
|
United States - Tax Treatment for "Foreign Sales Corporations" - Recourse to Article 21.5 of the DSU by the European Communities - Report of the Panel
| 2001/08/20 | WT/DS108/RW | 詳細內容 |
|
16
|
United States - Tax Treatment for "Foreign Sales Corporations" - Notification of an Appeal by the United States under Paragraph 4 of Article 16 of the Understanding on Rules and Procedures Governing the Set[...]e Settlement of Disputes (DSU)
| 1999/11/26 | WT/DS108/7 | 詳細內容 |
|
17
|
United States - Tax Treatment for Foreign Sales Corporations - Withdrawal of Appeal by the United States in accordance with Rule 30(1) of the Working Procedures for Appellate Review
| 1999/11/03 | WT/DS108/6 | 詳細內容 |
|
18
|
United States - Tax Treatment for "Foreign Sales Corporations" - Notification of an Appeal by the United States under Paragraph 4 of Article 16 of the Understanding on Rules and Procedures Governing the Set[...]e Settlement of Disputes (DSU)
| 1999/10/28 | WT/DS108/5 | 詳細內容 |
|
19
|
United States - Tax Treatment for Foreign Sales Corporations - Second Recourse to Article 21.5 of the DSU by the European Communities - Constitution of the Panel - Note by the Secretariat
| 2005/05/09 | WT/DS108/30 | 詳細內容 |
|
20
|
United States - Tax Treatment for "Foreign Sales Corporations" - Communication from the Chairman of the Panel
| 1999/04/29 | WT/DS108/4 | 詳細內容 |
|
21
|
United States - Tax Treatment for "Foreign Sales Corporations" - Report of the Panel
| 1999/10/08 | WT/DS108/R | 詳細內容 |
|
22
|
United States - Tax Treatment for "Foreign Sales Corporations" - Constitution of the Panel Established at the Request of the European Communities - Note by the Secretariat
| 1998/11/11 | WT/DS108/3 | 詳細內容 |
|
23
|
United States - Tax Treatment for "Foreign Sales Corporations" - Request for the Establishment of a Panel by the European Communities
| 1998/07/09 | WT/DS108/2 | 詳細內容 |
|
24
|
United States - Tax Treatment for Foreign Sales Corporations - Recourse to Article 21.5 of the DSU by the EC - Request for the Establishment of a Panel
| 2000/12/08 | WT/DS108/16 | 詳細內容 |
|
25
|
United States - Tax Treatment for "Foreign Sales Corporations" - Recourse by the United States to Article 22.6 of the DSU and Article 4.11 of the SCM Agreement - Constitution of the Arbitrator - Note by the Secretariat
| 2000/12/13 | WT/DS108/17 | 詳細內容 |
|
26
|
United States - Tax Treatment for "Foreign Sales Corporations" - Recourse by the European Communities to Article 21.5 of the DSU - Request for Consultations - Corrigendum
| 2000/12/14 | WT/DS108/14/Corr.1 | 詳細內容 |
|
27
|
United States - Tax treatment of Foreign Sales Corporations - Recourse by the United States to Article 22.6 of the DSU and Article 4.11 of the SCM Agreement - Communication from the Panel
| 2000/12/21 | WT/DS108/18 | 詳細內容 |
|
28
|
United States - Tax Treatment for " Foreign Sales Corporations" - Recourse by the European Communities to Article 4.10 of the SCM Agreement and Article 22.2 of the DSU
| 2000/11/17 | WT/DS108/13 | 詳細內容 |
|
29
|
United States - Tax Treatment for "Foreign Sales Corporations" - Recourse by the European Communities to Article 21.5 of the DSU
| 2000/11/21 | WT/DS108/14 | 詳細內容 |
|
30
|
United States - Tax Treatment for Foreign Sales Corporations - Request by the United States for Arbitration under Article 22.6 of the DSU
| 2000/11/27 | WT/DS108/15 | 詳細內容 |
|
31
|
United States - Tax Treatment for "Foreign Sales Corporations" - Request for Modification of the Time-Period for Compliance
| 2000/10/02 | WT/DS108/11 | 詳細內容 |
|
32
|
United States - Tax Treatment for "Foreign Sales Corporations" - Understanding between the European Communities and the United States Regarding Procedures under Articles 21 and 22 of the DSU and Article 4 of the SCM Agreement
| 2000/10/05 | WT/DS108/12 | 詳細內容 |
|
33
|
United States - Tax Treatment for "Foreign Sales Corporations" - Appellate Body Report and Panel Report - Action by the Dispute Settlement Body
| 2000/03/24 | WT/DS108/10 | 詳細內容 |
|
34
|
United States - Tax Treatment for "Foreign Sales Corporations" - Communication from the Appellate Body
| 2000/02/23 | WT/DS108/9 | 詳細內容 |
|
35
|
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 - Decision of the Arbitrator
| 2002/08/30 | WT/DS108/ARB | 詳細內容 |
|
36
|
United States - Tax Treatment for "Foreign Sales Corporations" - Communication from the Appellate Body
| 2000/01/24 | WT/DS108/8 | 詳細內容 |
|
37
|
United States - Tax Treatment for Foreign Sales Corporations - Second Recourse to Article 21.5 of the DSU by the European Communities - Request for the Establishment of a Panel
| 2005/01/14 | WT/DS108/29 | 詳細內容 |
|
38
|
United States - Tax Treatment for "Foreign Sales Corporations" - Request for Consultations by the European Communities
| 1997/11/28 | G/L/212, G/SCM/D18/1, WT/DS108/1 | 詳細內容 |
|
39
|
United States - Tax Treatment for Foreign Sales Corporations - Second Recourse by the European Communities to Article 21.5 of the DSU - Request to Join Consultations - Communication from Australia
| 2004/11/22 | WT/DS108/28 | 詳細內容 |
|
40
|
United States - Tax Treatment for Foreign Sales Corporations - Second Recourse to Article 21.5 of the DSU by the European Communities - Request for consultations
| 2004/11/10 | WT/DS108/27 | 詳細內容 |
|
41
|
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 - Decision of the Arbitrator
| 2000/02/24 | WT/DS108/AB/R | 詳細內容 |
|
42
|
United States - Tax Treatment for Foreign Sales Corporations - Recourse to Article 21.5 of the DSU by the European Communities - AB-2001-8 - Report of the Appellate Body
World Trade
Organization WT/DS108/AB/RW
14 January 2002 (02-0152) Original: English
UNITED sTATES – TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE EUROPEAN COMMUNITIES
AB-2001-8
Report of the Appellate Body
I. Introduction 1
II. Background 5
A. Overview of United States Rules of Taxation 5
B. ETI Act 6
III. Arguments of the Participants and Third Participants 9
A. Claims of Error by the United States – Appellant 9
1. Subsidies Contingent Upon Export under the SCM Agreement 9
2. Export Subsidies under the Agreement on Agriculture 12
3. Article III:4 of the GATT 1994 13
4. Withdrawal of the FSC Subsidies 14
B. Arguments of the European Communities – Appellee 14
1. Subsidies Contingent Upon Export under the SCM Agreement 14
2. Export Subsidies under the Agreement on Agriculture 18
3. Article III:4 of the GATT 1994 18
4. Withdrawal of the FSC S
| 2005/02/16 | WT/DS108/AB/RW | 詳細內容 |
|
43
|
United States - Tax Treatment for Foreign Sales Corporations - Appellate Body Report and Panel Report Pursuant to Article 21.5 of the DSU - Action by the Dispute Settlement Body
| 2002/02/04 | WT/DS108/25 | 詳細內容 |
|
44
|
United States - Tax Treatment for Foreign Sales Corporations, Recourse to Article 21.5 of the DSU by the European Communities - Communication from the Appellate Body
| 2002/01/14 | WT/DS108/24 | 詳細內容 |
|
45
|
United States - Tax Treatment for Foreign Sales Corporations - Recourse by the European Communities to Article 4.10 of the SCM Agreement and Article 22.7 of the DSU
| 2003/04/25 | WT/DS108/26 | 詳細內容 |
|
46
|
United States - Tax Treatment for "Foreign Sales Corporations" - Request for Consultations by the European Communities - Addendum
| 1998/03/12 | G/AG/GEN/19, G/L/212/Add.1, G/SCM/D18/1/Add.1, WT/DS108/1/Add.1 | 詳細內容 |