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Dispute Settlement Body 29 January 2002 

DSB adopts report on “foreign sales corporations”

At a meeting on 29 January 2002, the Dispute Settlement Body adopted an Appellate Body report on the United States' “Tax treatment for foreign sales corporations”.

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This summary has been prepared by the WTO Secretariat’s Information and Media Relations Division to help public understanding about developments in WTO disputes. It is not a legal interpretation of the issues, and it is not intended as a complete account of the issues. These can be found in the reports themselves and in the minutes of the Dispute Settlement Body’s meetings.

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Adoption of report

DS108: United States — Tax treatment for foreign sales corporations

The Dispute Settlement Body adopted the Appellate Body report on the United States' implementation in the foreign sales corporation dispute against the European Communities. The US said they respected their obligation to comply with WTO rules and were working with the EC to resolve this dispute. The EC said that in accordance with the procedural agreement concluded by the parties (WT/DS108/12), the arbitration on the amount of countermeasures suspension of concessions requested by the EC would automatically be reactivated today.

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Next meeting

The next regular meeting of the DSB will take place on 1 February 2002.








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