Dispute Settlement DS127
21/05/2013 12:00
Belgium — Certain Income Tax Measures Constituting Subsidies
Short title: | |
Complainant: | United States |
Respondent: | Belgium |
Third Parties: | |
Agreements cited: (as cited in request for consultations) | Subsidies and Countervailing Measures: Art. 3 |
Request for Consultations received: | 5 May 1998 |
Consultations
Complaint by the United States.
On 5 May 1998, the US requested consultations with Belgium in respect of prohibited subsidies provided by Belgium. The US alleged that, based on unofficial English translations of relevant legislation and descriptions in secondary sources, it is its understanding that under Belgium income tax law, Belgian corporate taxpayers receive a special BEF 400,000 (index linked) tax exemption for recruiting a departmental head for exports (known as an “export manager”). The US contended that this measure constitutes an export subsidy and as such violates Article 3 of the SCM Agreement.
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