Dispute Settlement DS127

21/05/2013 12:00 - 939 Views

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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