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Table of contents back to top
I.
General Issues back to top
A. Object and purpose of the SCM Agreement
II.
Article 1 back to top
A. Text of
Article 1
B. Interpretation and Application
of Article 1
1. Article 1
(a) General
(i) “mandatory/discretionary
subsidization”
2. Article 1.1
(a) General
(i) Object and purpose of Article 1.1
(ii) Distinction between
“financial
contribution” and “benefit”
3. Article 1.1(a)(1):
“financial
contribution”
(a) General
(b) Concept of
“financial contribution”
4. Article
1.1(a)(1)(i): Transfer of funds
(a) “Direct transfer of funds”
(b) “Potential direct transfers of
funds”
(c) Timing of the transfer
5. Article 1.1(a)(1)(ii):
“government revenue
otherwise due is foregone or not collected”
(a) General
(b) “Categories of revenue”
(c) Members’ tax rules as normative benchmark
(d) “But for” test
(e) Tax exclusion of extraterritorial income as
revenue foregone
(f) Footnote 1 to Article 1.1(a)(1)(ii)
6. Article 1.1(a)(1)(iii): government provision of
goods or services
(a) “goods”
7. Article 1.1(a)(1)(iv): funding mechanism,
private bodies
(a) Purpose of subparagraph (iv)
(b) Requirement for the existence of a financial
contribution under Article 1.1(a)(1)(iv)
(i) Government-entrusted or government-directed
provision of goods
(ii) “Private body”
(iii) “Type of functions”
(c) Relationship with Article 1.1(b)
8. Article 1.1(b):
“benefit is thereby
conferred”
(a) “benefit”
(b) “recipient of a benefit”
(c) “is … conferred”
(i) General
(ii) Mandatory/discretionary conferral of a
benefit
(d) Passing the benefit through
(e) Rebuttal of a prima facie case of benefit
(f) Relationship of Article 1.1(b) with Article
1.1(a)(1)
(g) Relationship of Article 1.1(b) with other
Articles of the SCM Agreement
(i) Article 14
(ii) Article 14(c)
(iii) Article 14(d)
(iv) Annex I, item (k)
(v) Annex IV.1
(h) Relationship of Article 1.1 with other
Articles of the SCM Agreement
(i) Article 14
(ii) Footnote 1 and Footnote 59
9. Relationship of Article 1.1 with other
Agreements
(a) Article XVI of the WTO Agreement
III.
Article 2 back to top
A. Text of
Article 2
B. Interpretation and Application
of Article 2
1. Article 2.3:
Subsidies falling under Article 3 deemed to be specific
2. Relationship
with other Articles
(a) Article 3
IV.
Article 3 back to top
A. Text of
Article 3
B. Interpretation and Application
of Article 3
1. Article
3.1(a)
(a) General
(b) “contingent
in law … upon export performance”
(c) “contingent
… in fact… upon export performance”
(i) De facto
contingency
(ii) Treatment
of facts in the determination of de facto export contingency
(d) “Export
performance”
(i) General
(ii) “produced
within or outside the Member”
(e) Relationship
with other Articles
(i) Article
4.7
(ii) Article
27
(iii) Footnote
59
(f) Annex
VII(b)
2. Footnote 4
3. Relationship
with other WTO Agreements
(a) GATT 1994
(b) Agreement
on Agriculture
4. Article
3.1(b)
(a) “subsidies
contingent … upon the use of domestic over imported goods”
(i) Contingency
(ii) De facto
contingency
(b) Relationship
with other Articles
(i) Article
3.1(a)
(ii) Article
27
5. Article 3.2
(a) “grant”
(b) Relationship
with other Articles
(i) Article
3.2
(ii) Article
27.4
V.
Article 4 back to top
A. Text of
Article 4
B. Interpretation and Application
of Article 4
1. General
(a) Accelerated
procedure and the deadline for the submission of new evidence,
allegations and affirmative defences
2. Article 4.2
(a) “include
a statement of available evidence”
(i) Concept of
statement of available evidence
(ii) Relation
with request for establishment of a Panel
(b) Relationship
with other WTO Agreements
(i) DSU
3. Article 4.3
(a) “shall
be to clarify the facts of the situation”
4. Article 4.4
(a) Relationship
between the matter before a panel as defined by its terms of reference
and the matter consulted upon
(b) Relationship
with other WTO Agreements
5. Article 4.5
(a) Relationship
with other Articles
6. Article 4.7
(a) “withdraw
the subsidy”
(b) Time-period
for withdrawal of measures
(c) Relationship
with other Articles
(i) Article
7.8
(ii) Article
19.1
(d) Relationship
with other WTO Agreements
(i) DSU
(ii) Agreement
on Agriculture
7. Article 4.10
(a) “appropriate
countermeasures”
(i) Countermeasure
(ii) “appropriate
countermeasure”
(iii) Footnote
9 of the SCM Agreement
(b) Amount of
subsidy as the basis for the calculation of countermeasures
(i) Exception
to the requirement of equivalence to level of nullification or
impairment
(ii) Factors
relevant for the calculation of countermeasures
(c) Relationship
with other Articles
(i) Article
7.9
(d) Relationship
with other WTO Agreements
(i) DSU
8. Article 4.11
(a) Task of the
Arbitrators under Article 4.11
(b) Article
4.11 provisions as special or additional rules
(c) Burden of
proof
(d) Treatment
of data supplied by private entities
(e) Relationship
with other WTO Agreements
(i) DSU
VI.
Article 5 back to top
A. Text of
Article 5
B. Interpretation and Application
of Article 5
1. Relationship with other Articles
(a) Article 6.3(c)
VII.
Article 6 back to top
A. Text of
Article 6
B. Interpretation and Application
of Article 6
1. Article 6.1
(a) Expiry of
Article 6.1
(b) Relationship
with other Articles
(i) Article 27
(ii) Article
31
2. Article 6.3
(a) “The
effect of the subsidy”
(b) “like
product”
3. Article
6.3(a)
(a) Standing as
claimant
(b) Demonstration
of displacement or impedance
(c) Relationship
with other Articles
(i) Article
6.4
4. Article
6.3(c)
(a) Standing as
claimant
(b) “significant
price undercutting”
(c) Relationship
with other Articles
(i) Article
5(c)
5. Article 6.7
(a) “imports
from the complaining Member” and “exports from the complaining
Member”
VIII.
Article 7 back to top
A. Text of
Article 7
B. Interpretation and Application
of Article 7
1. Article 7.8
(a) General
(b) Relationship
with other Articles
(i) Article
4.7
2. Article 7.9
(a) “commensurate
with the degree and nature of the adverse effects determined to
exist”
(b) Relationship
with other Articles
(i) Article
4.10
IX.
Article 8 back to top
A. Text of
Article 8
B. Interpretation and Application
of Article 8
1. General
(a) Expiry of
Article 8
(b) The Doha
Round
2. Article 8.2
(a) Relationship with other Articles
(i) Article 8.3
3. Article 8.3
(a) “notified”
(b) “updates of … notifications”
(c) Relationship with other Articles
(i) Article 8.2
4. Article 8.5
(a) Procedures for arbitration
5. Relationship with other Articles
(a) Article 31
X.
Article 9 back to top
A. Text of
Article 9
B. Interpretation and Application
of Article 9
1. Expiry of
Article 9
2. Relationship
with other Articles
(a) Article 31
XI.
Article 10 back to top
A. Text of
Article 10
B. Interpretation and Application
of Article 10
1. The Doha
review mandate
2. Footnote 36
(a) “offsetting”
3. Relationship
between Article VI of GATT 1994 and the SCM Agreement
4. Relationship
with other Articles
XII.
Article 11 back to top
A. Text of
Article 11
B. Interpretation and Application
of Article 11
1. Article 11.9
(a) General
(b) Non-application
of “de minimis” standard to sunset reviews
XIII.
Article 12 back to top
A. Text of
Article 12
B. Interpretation and Application
of Article 12
XIV.
Article 13 back to top
A. Text of
Article 13
B. Interpretation and Application
of Article 13
XV.
Article 14 back to top
A. Text of
Article 14
B. Interpretation and Application
of Article 14
1. General
(a) “calculate
the benefit to the recipient conferred pursuant to paragraph 1 of
Article 1”
(i) “benefit”
2. Article
14(c)
3. Article
14(d)
(a) General
(b) Relationship
with other Articles
XVI.
Article 15 back to top
A. Text of
Article 15
B. Interpretation and Application
of Article 15
1. Footnote 46
(a) “characteristics
closely resembling”
2. Relationship
with other Articles
XVII.
Article 16 back to top
A. Text of
Article 16
B. Interpretation and Application
of Article 16
XVIII.
Article 17 back to top
A. Text of
Article 17
B. Interpretation and Application
of Article 17
1. Article 17.3
(a) General
(b) Relationship
with other Articles
(i) Article
20
2. Article 17.4
(a) General
(b) Period of
application
(c) Relationship
with other Articles
(i) Article
20.1
XIX.
Article 18 back to top
A. Text of
Article 18
B. Interpretation and Application
of Article 18
XX.
Article 19 back to top
A. Text of
Article 19
B. Interpretation and Application
of Article 19
1. Article 19.1
(a) Relationship
with other Articles
(i) Article
4.7
(ii) Article
19.4
2. Article 19.3
3. Article 19.4
(a) General
(b) Relationship
with other Articles
XXI.
Article 20 back to top
A. Text of
Article 20
B. Interpretation and Application
of Article 20
1. Retroactive
application of countervailing duties
2. Relationship
between paragraphs 1, 2 and 6 of Article 20
3. Relationship
with other Articles
(a) Articles
17.3 and 17.4
XXII.
Article 21 back to top
A. Text of
Article 21
B. Interpretation and Application
of Article 21
1. Article 21.1
(a) Relationship
with other Articles
2. Article 21.2
(a) General
(b) Types of
review under Article 21.2
(c) Reviews
not yet requested
(d) “necessary
to offset subsidization”
3. Article 21.3
(a) Self-initiation
of sunset reviews
(i) General
(ii) Evidentiary
requirements for self-initiation of sunset reviews
(iii) De
minimis standard
(b) Determination
of likelihood of continuation/recurrence of subsidization
(i) General
(ii) Sufficient
factual basis for the non-determination
(c) Relationship
with other paragraphs of Article 21
(i) Articles
21.2 and 21.4
(d) Relationship
with other Articles
(i) Article
11.6
(ii) Article
11.9
(iii) Article
15.3
(e) Relationship
with other Agreements
XXIII.
Article 22 back to top
A. Text of
Article 22
B. Interpretation and Application
of Article 22
1. Article 22.1
and 22.7
2. Relationship
with other Articles
(a) Article 11
XXIV.
Article 23 back to top
A. Text of
Article 23
B. Interpretation and Application
of Article 23
XXV.
Article 24 back to top
A. Text of
Article 24
B. Interpretation and Application
of Article 24
1. Rules of
procedure
2. Subsidiary
bodies
(a) Permanent
Group of Experts (PGE)
(b) Informal
Group of Experts (IGE)
(c) Working
Party on Subsidy Notifications
XXVI.
Article 25 back to top
A. Text of
Article 25
B. Interpretation and Application
of Article 25
1. General
(a) Questionnaire
format for subsidy notifications
(b) Periodicity
of submission and review of subsidy notifications
2. Article 25.7
3. Article
25.11
(a) “shall
report … all preliminary or final actions”
(b) “semi-annual
reports”
(c) Relationship
with other Articles
(i) Article
27.4
XXVII.
Article 26 back to top
A. Text of
Article 26
B. Interpretation and Application
of Article 26
XXVIII.
Article 27 back to top
A. Text of
Article 27
B. Interpretation and Application
of Article 27
1. General
(a) The Doha
Round
(b) Relationship
with item (k) of the Illustrative List
2. Article 27.2
(a) “subject
to compliance with the provisions in paragraph 4”
(b) Exception
for LDCs
(c) Relationship
with other Articles
(i) Article
3.1(a)
(ii) Articles
27.3
(iii) Article
27.4
(iv) Article
27.7
3. Article 27.3
(a) General
(b) Termination
of transition period
(c) Relationship
with other Articles
(d) Relationship
with other WTO Agreements
4. Article 27.4
(a) “shall
phase out its export subsidies”
(b) “a
developing country Member shall not increase the level of its export
subsidies”
(i) “Granting”
of subsidies for the purposes of Article 27.4
(ii) Constant
or nominal values
(iii) Benchmark
period
(iv) Actual
expenditures or budgeted amounts
(c) Footnote
55
(d) “use
of subsidies inconsistent with its development needs”
(e) Burden of
proof
(f) Extension
of Article 27.4 transition period
(g) Relationship
with other Articles
5. Articles
27.5 and 27.6
(a) Review of
the operation of Article 27.6
(b) Period for
establishment of export competitiveness under Article 27.5
6. Article 27.7
(a) Relationship with other Articles
7. Article 27.8
(a) “in accordance with the provisions of
paragraphs 3 through 8 of Article 6”
8. Article 27.9
9. Article 27.10
10. Article 27.11
(a) “notified”
11. Article 27.13
(a) “notified”
XXIX.
Article 28 back to top
A. Text of
Article 28
B. Interpretation and Application
of Article 28
1. Article 28.1
(a) “inconsistent with the provisions of this
Agreement”
XXX.
Article 29 back to top
A. Text of
Article 29
B. Interpretation and Application
of Article 29
XXXI.
Article 30 back to top
A. Text of
Article 30
B. Interpretation and Application
of Article 30
1. List of disputes
2. Standard of review
XXXII.
Article 31 back to top
A. Text of
Article 31
B. Interpretation and Application
of Article 31
1. Review of Articles 6.1, 8 and 9
XXXIII.
Article 32 back to top
A. Text of
Article 32
B. Interpretation and Application
of Article 32
1. Article 32.1
(a) “except
in accordance with the provisions of GATT 1994, as interpreted by this
Agreement”
(b) Relationship
with other Articles
2. Article 32.3
(a) Transitional
rule
(b) “this
Agreement”
(c) “investigations”
(d) “reviews
of existing measures”
XXXIV.
Relationship with other WTO Agreements back to top
A. Relationship with GATT 1994
1. Article III
(a) Absence of
conflict between the SCM Agreement and Article III of GATT 1994
(b) Absence of
conflict between the SCM Agreement and Article III:2 of GATT 1994
2. Article VI
3. Article XVI
B. TRIMS
Agreement
C. DSU
1. Article 3.8
2. Article 4
3. Article 11
4. Article 13.2
5. Article 23.1
D. Agreement on Agriculture
E. GATT Subsidies Code
XXXV.
Relationship with Ministerial Decisions and Declarations
back to top
A. Text of Declaration
B. Interpretation and Application
1. Standard of review
XXXVI.
Annex I back to top
A. Text of Annex I
B. Interpretation and Application
of Annex I
1. Items (c), (d),
(j) and (k)
(a) “Provided
or mandated by governments”
2. Item (d)
3. Items (e), (f),
(g), (h) and (i)
4. Footnote 59 of
Item (e)
(a) Fifth
Sentence: “double taxation of foreign source-income”
(i) Scope of
application
(ii) Scope of
discretion to avoid double taxation
(iii) Design,
structure and architecture of double taxation to target foreign source
income
(b) “foreign
source income”
(i) Recourse to
international tax law
(ii) Link
between income of taxpayers and their activities in a foreign State
(c) Burden of
proof
(d) Relationship
with other Articles
5. Item (j)
6. Item (k)
(a) First
paragraph of item (k) — “material advantage” clause
(i) General
(ii) “payments
of all or part of the costs incurred by exporters or financial
institutions in obtaining credits”
(iii) “used
to secure a material advantage”
(b) First
paragraph of item (k) as an affirmative defence
(c) Second
paragraph of item (k) — “the safe haven”
(i) General
(d) “in the
field of export credit terms”
(e) “international
undertaking on official export credits”
(f) “a
successor undertaking”
(g) OECD
Arrangement
(h) “export
credit practice”
(i) “in
conformity” with “interest rates provisions”
(i) “interest
rate provisions”
(ii) “in
conformity”
(j) Burden of
proof
(i) Second
paragraph of item (k) as an affirmative defence
(ii) “Matching
of a derogation”
(iii) Mandatory/discretionary
distinction in the context of an affirmative defence under item (k)
second paragraph
(k) Relationship
with other Articles
XXXVII.
Annex II back to top
A. Text of Annex II
B. Interpretation and Application
of Annex II
1. Footnote 61
XXXVIII.
Annex III back to top
A. Text of Annex III
B. Interpretation and Application
of Annex III
1. Relationship
with other Articles
(a) Article 3.1(a)
(b) Article
27.2(a)
XXXIX.
Annex IV back to top
A. Text of Annex IV
B. Interpretation and Application
of Annex IV
1. Expiry
2. Relationship with Article 11.9
XL.
Annex V back to top
A. Text of Annex V
B. Interpretation and Application
of Annex V
1. Relationship with other WTO Agreements
XLI.
Annex VI back to top
A. Text of Annex VI
B. Interpretation and Application
of Annex VI
XLII.
Annex VII back to top
A. Text of Annex VII
B. Interpretation and Application
of Annex VII
1. Annex VII(b)
(a) Rectification
to include Honduras
(b) Graduation
methodology
(c) Re-inclusion
of Member in Annex VII(b)
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