DISPUTE SETTLEMENT

DS: Ireland — Certain Income Tax Measures Constituting Subsidies

This summary has been prepared by the Secretariat under its own responsibility. The summary is for general information only and is not intended to affect the rights and obligations of Members.

  

See also:

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Current status

 

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Key facts

Short title:
Complainant:
Respondent:
Third Parties:
Agreements cited:
(as cited in request for consultations)
Request for Consultations received:

  

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Latest document

  

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Summary of the dispute to date

The summary below was up-to-date at

Consultations

Complaint by the United States.

On 5 May 1998, the US requested consultations with Ireland in respect of prohibited subsidies provided by Ireland. The US alleged that, based on unofficial copies of the relevant legislation and descriptions in secondary sources, it is its understanding that under Irish income tax law, ôspecial trading housesö qualify for a special tax rate in respect of trading income from the export sale of goods manufactured in Ireland. The US contended that this measure constitutes an export subsidy and as such violates Article 3 of the SCM Agreement.

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