Dispute Settlement Reports 2002: Volume 1, Pages 1-585World Trade Organization Cambridge University Press, 2004 M11 4 - 590 pages The Dispute Settlement Reports of the World Trade Organization (WTO) include Panel and Appellate Body reports, as well as arbitration awards, in disputes concerning the rights and obligations of WTO members under the provisions of the Marrakesh Agreement Establishing the World Trade Organization. These are the WTO authorized and paginated reports in English. An essential addition to the library of all practising and academic trade lawyers, and needed by students worldwide taking courses in international economic or trade law. DSR 2002: I reports on patent protection of pharmaceutical products (Canada), export financing programme for aircraft (Brazil), and tax treatment for 'foreign sales corporations' (US). |
Contents
Canada Patent Protection of Pharmaceutical Products | 6 |
Arbitration | 8 |
Brazil Exporting Financing Programme | 19 |
Understanding on Rules and Procedures | 20 |
Award of the Arbitrator | 29 |
United States Tax Treatment for Foreign Sales | 55 |
INTRODUCTION | 56 |
Report of the Panel | 119 |
duration of the reasonable period of time for implementation occurred but these did | 128 |
A Canada | 374 |
579 | |
Common terms and phrases
50 per cent Act's exclusion Agreement on Agriculture aircraft Appellate Body Report apply Arbitrators argument Article III:4 avoid double taxation Brazil Canada contingent upon export countermeasures EC's ETI Act ETI measure European Communities exclusion of extraterritorial exemption export contingent export performance fair market value fifth sentence footnote 59 foreign content limitation foreign economic processes foreign sales Foreign Sales Corporations foreign tax foreign trade income foreign trade property foreign trading gross foreign-source income FSC Replacement Act FSC Replacement scheme FSC Replacement subsidy FSC scheme gross income income earned manufactured meaning of Article measure to avoid OECD otherwise due Panel Report Panel's finding paragraph paras PROEX prohibited export subsidy provides QFTI qualifying foreign trade recommendations and rulings requirement respect revenue SCM Agreement Section sentence of footnote supra tax system tax treaties taxation of foreign-source taxpayer third parties tion trading gross receipts United written submission