Dispute Settlement DS128
21/05/2013 12:00
Netherlands — Certain Income Tax Measures Constituting Subsidies
Short title: | |
Complainant: | United States |
Respondent: | Netherlands |
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 the Netherlands in respect of prohibited subsidies provided by the Netherlands. The US alleged that, based on unofficial English translations of the relevant legislation and descriptions in secondary sources, it is its understanding that under Dutch income tax law, exporters may establish a special “export reserve” for income derived from export sales. The US contended that this measure constitutes an export subsidy and as such violates Article 3 of the SCM Agreement.
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