United States—Tax Treatment for “Foreign Sales Corporations”

WT/DS108/AB/R (March 20, 2000)

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United States—Tax Treatment for “Foreign Sales Corporations”

World Trade Organization, Appellate Body
WT/DS108/AB/R (March 20, 2000)

JL

Facts

The United States (defendant) adopted the United States Foreign Sales Corporation Act. This statute exempted certain United States corporate entities operating in foreign jurisdictions from the United States income tax. Under the statute, those entities would avoid potential double taxation by the United States and the country in which the entity was operating. The European Communities (plaintiff) challenged the statute and asserted that the tax exemption was an illegal subsidy given to those entities. The General Agreement on Tariffs and Trade (GATT) Panel determined that the tax exemptions violated the World Trade Organization (WTO) Subsidies and Countervailing Measures Agreement. The United States appealed.

Rule of Law

Issue

Holding and Reasoning ()

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