Dispute Settlement Reports 2002 : Volume 6, Pages 2071-2578

United States Anti-Dumping and Countervailing Measures on Steel Plate from India (WT/DS206) Report of the Panel 2073(444) I. INTRODUCTION 2077(1) II. FACTUAL ASPECTS 2078(1) III. PARTIES' REQUESTS FOR FINDINGS AND RECOMMENDATIONS 2079(1) A. India 2079(1) B. United States 2080(1) IV. ARGUMENTS OF THE PARTIES 2080(1) V. ARGUMENTS OF THE THIRD PARTIES 2080(1) VI. INTERIM REVIEW 2080(4) VII. FINDINGS 2084(43) A. General issues 2084(2) 1. Standard of Review 2084(2) 2. Burden of Proof 2086(1) B. Preliminary Issues 2086(7) C. Abandoned Claim 2093(2) D. Claims and Arguments 2095(423) 1. Overview 2095(1) 2. Whether USDOC Acted Inconsistently with Article 6.8 and Annex II of the AD Agreement in Resorting to Use of Facts Available in the AD Investigation in Question 2096(17) 3. Whether Sections 776(a), 782(d) and 782(e) of the Tariff Act of 1930, as Amended, are Inconsistent on their Face with Article 6.8 and Annex II of the AD Agreement 2113(8) 4. Whether the Final Measure is Inconsistent with Articles 2.2, 2.4, and 9.3 of the AD Agreement and Articles VI:1 and VI:2 of GATT 1994 2121(1) 5. Whether USDOC Acted Inconsistently with Article 15 of the AD Agreement 2121(6) VIII. CONCLUSIONS AND RECOMMENDATION 2127(390) United States Tax Treatment for "Foreign Sales Corporations" (WT/DS108) Decision by the Arbitrator under Article 22.6 of the DSU and Article 4.11 of the SCM Agreement 2517(54) INTRODUCTION 2518(2) A. Initial Proceedings 2518(1) B. Request for Arbitration and Selection of the Arbitrator 2519(1) II. PRELIMINARY ISSUES 2520(5) A. Mandate of the Arbitrator 2520(2) B. Burden of Proof 2522(1) C. Relevant Measure and Date for Calculations 2523(2) III. SUMMARY OF MAIN ARGUMENTS 2525(1) IV. APPROACH OF THE ARBITRATOR 2526(2) V. THE NOTION OF "APPROPRIATE COUNTERMEASURES" UNDER ARTICLE 4.10 OF THE SCM AGREEMENT 2528(15) A. Text of the Provision 2528(6) 1. "Countermeasures" 2529(1) 2. "Appropriate countermeasures" 2530(1) 3. Footnote 9 to the SCM Agreement 2531(3) B. Contextual Analysis of Article 4.10 2534(6) 1. Article 4.10 in the Context of the SCM Agreement 2535(4) 2. Article 4.10 and Article 22.4 of the DSU 2539(1) C. Object and Purpose 2540(3) VI. ASSESSMENT OF THE COUNTERMEASURES PROPOSED BY THE EUROPEAN COMMUNITIES 2543(16) A. The Proposed Countermeasures in Relation to the Prohibited Subsidy 2545(5) B. The Trade Effects of the Subsidy on the European Communities 2550(8) C. Concluding Remarks 2558(1) VII. EC REQUEST IN RESPECT OF THE VIOLATION OF ARTICLE III:4 OF THE GATT 1994 2559(1) VIII. AWARD OF THE ARBITRATOR 2560(11) Annex A Calculation of the Amount of the Subsidy 2560(1) A. Arguments of the Parties 2560(4) 1. Calculation of the Unadjusted Value 2560(3) 2. Adjustments to the Estimated Total 2563(1) B. Assessment by the Arbitrators 2564(3) 1. Projection of the Value of the Subsidy 2564(1) 2. Adjustments to the Subsidy 2564(1) Accounting for Services 2564(1) 3. Allocating Agriculture 2565(1) (a) Introduction 2565(1) (b) Coverage of the Agreement on Agriculture 2566(1) (c) US Standard Industrial Categories 2566(1) (d) Conclusion 2567(1) 4. Recalculating the Value of the Subsidy 2567(1) C. Conclusion 2567(4) Cumulative Index of Published Disputes 2571