dean22029/WTO_Docs huggingface dataset:
UNITED STATES – TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
Document: Appellate Body Report and Panel Report Action by the Dispute Settlement Body On 20 March 2000, the Dispute Settlement Body adopted the Appellate Body report on "United States – Tax Treatment for "Foreign Sa les Corporations" (WT/DS108/AB/R) and the panel report (WT/DS108/R), as modified by the Appellate Body Report.  The panel report should be read in conjunction with the Appellate Body report. ÉTATS-UNIS - TRAITEMENT FISCAL DES "SOCIÉTÉS DE VENTES À L'ÉTRANGER" Rapport de l'Organe d'appel et rapport du Groupe spécial Dispositions prises par l'Organe de règlement des différends Le 20 mars 2000, l'Organe de règlement des différends a adopté le rapport de l'Organe d'appel intitulé "États-Unis - Traitement fiscal des "sociétés de ve ntes à l'étranger" (WT/DS108/AB/R) et le rapport du Groupe spécial (WT/DS108/R), modifié par le rapport de l'Organe d'appel.  Le rapport du Groupe spécial est à rapprocher de celui de l'Organe d'appel. ESTADOS UNIDOS - TRATO FISCAL APLICADO A LAS
Date: 24 March 2000
Document codes: WT/DS108/10; WT/DS108/AB/R; WT/DS108/R
Complainant: EU
Respondent: U.S.
Third parties: Australia, Barbados, Brazil, Canada, China, India, Jamaica, Japan
Dispute stage: Retaliation & Arbitration
Agreements cited: Art. 1, 3, 8  AgricultureArt. 3.1(a), 3.1(b)  Subsidies and Countervailing Measures (SCM)Art. 9, 10  Agriculture

UNITED STATES – TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
Appellate Body Report and Panel Report
Action by the Dispute Settlement Body
On 20 March 2000, the Dispute Settlement Body adopted the Appellate Body report on
"United States – Tax Treatment for "Foreign Sa les Corporations" () and the panel
report (), as modified by the Appellate Body Report. The panel report should be read in
conjunction with the Appellate Body report.
ÉTATS-UNIS - TRAITEMENT FISCAL DES "SOCIÉTÉS DE
VENTES À L'ÉTRANGER"
Rapport de l'Organe d'appel et rapport du Groupe spécial
Le 20 mars 2000, l'Organe de règlement des différends a adopté le rapport de l'Organe d'appel
intitulé "États-Unis - Traitement fiscal des "sociétés de ve ntes à l'étranger" () et le
Groupe spécial est à rapprocher de celui de l'Organe d'appel.
ESTADOS UNIDOS - TRATO FISCAL APLICADO A LAS
"EMPRESAS DE VENTAS EN EL EXTRANJERO"
Actuación del Órgano de Solución de Diferencias
de Apelación titulado " Estados Unidos - Trato fiscal aplicado a las "empresas de ventas en el
UNITED STATES – TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
Document: Appellate Body Report and Panel Report pursuant to Article 21.5 of the DSU Action by the Dispute Settlement Body On 29 January 2002, the Dispute Settlement Body adopted the Appellate Body report on "United States – Tax Treatment for 'Foreign Sales Corporations':  Recourse to Article 21.5 of the DSU by the European Communities" (WT/DS108/AB/RW) and the Panel report (WT/DS108/RW), as modified by the Appellate Body report.  The Panel report should be read in conjunction with the Appellate Body report. ÉTATS-UNIS - TRAITEMENT FISCAL DES "SOCIÉTÉS DE VENTES À L'ÉTRANGER" Rapport de l'Organe d'appel et rapport du Groupe spécial au titre de l'article 21:5 du Mémorandum d'accord sur le règlement des différends Dispositions prises par l'Organe de règlement des différends Le 29 janvier 2002, l'Organe de règlement des différends a adopté le rapport de l'Organe d'appel sur l'affaire "États-Unis - Traitement fiscal des "sociétés de ventes à l'étranger":  Recours des Communautés européennes à l'article 21:5 du Mémorandum d'accord sur le règlement des
Date: 4 February 2002
Document codes: WT/DS108/25; WT/DS108/AB/RW; WT/DS108/RW
Complainant: EU
Respondent: U.S.
Third parties: Australia, Barbados, Brazil, Canada, China, India, Jamaica, Japan
Dispute stage: Retaliation & Arbitration
Agreements cited: Art. 1, 3, 8  AgricultureArt. 3.1(a), 3.1(b)  Subsidies and Countervailing Measures (SCM)Art. 9, 10  Agriculture

UNITED STATES – TAX TREATMENT FOR
"FOREIGN SALES CORPORATIONS"
Appellate Body Report and Panel Report pursuant to Article 21.5 of the DSU
Action by the Dispute Settlement Body
On 29 January 2002, the Dispute Settlement Body adopted the Appellate Body report on
"United States – Tax Treatment for 'Foreign Sales Corporations': Recourse to Article 21.5 of the
DSU by the European Communities" () and the Panel report (), as
modified by the Appellate Body report. The Panel report should be read in conjunction with the
Appellate Body report.
ÉTATS-UNIS - TRAITEMENT FISCAL DES "SOCIÉTÉS
DE VENTES À L'ÉTRANGER"
Rapport de l'Organe d'appel et rapport du Groupe spécial au titre de l'article 21:5
d'appel sur l'affaire "États-Unis - Traitement fiscal des "sociétés de ventes à l'étranger": Recours des
rapport de l'Organe d'appel. Le rapport du Groupe spécial est à rapprocher de celui de l'Organe
d'appel.
ESTADOS UNIDOS - TRATO FISCAL APLICADO A LAS
"EMPRESAS DE VENTAS EN EL EXTRANJERO"
Actuación del Órgano de Solución de Diferencias
de Apelación sobre el asunto " Estados Unidos - Trato fiscal aplicado a las "Empresas de Ventas en
del Órgano de Apelación.
UNITED STATES - TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
Document: Appellate Body Report and Panel Report pursuant to Article 21.5 of the DSU Action by the Dispute Settlement Body
Date: 17 March 2006
Document codes: WT/DS108/36; WT/DS108/AB/RW2; WT/DS108/RW2
Complainant: EU
Respondent: U.S.
Third parties: Australia, Barbados, Brazil, Canada, China, India, Jamaica, Japan
Dispute stage: Retaliation & Arbitration
Agreements cited: Art. 1, 3, 8  AgricultureArt. 3.1(a), 3.1(b)  Subsidies and Countervailing Measures (SCM)Art. 9, 10  Agriculture

UNITED STATES - TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"

Appellate Body Report and Panel Report pursuant to Article 21.5 of the DSU

Action by the Dispute Settlement Body
 At its meeting on 14 March 2006, the Disput e Settlement Body adopted the Appellate Body
report on : Second Recourse to
Article 21.5 of the DSU by the European Communities () and the Panel report
(), as upheld by the Appellate Body report. The Panel report should be read in
conjunction with the Appellate Body report.

ÉTATS-UNIS - TRAITEMENT FISCAL DES "SOCIÉTÉS
DE VENTES À L'ÉTRANGER"

Rapport de l'Organe d'appel et rapport du Groupe spécial au titre de l'article 21:5

 À sa réunion du 14 mars 2006, l'Organe de rè glement des différends a adopté le rapport de
l'Organe d'appel sur l'affaire États-Unis - Traitement fiscal des "sociétés de ventes à l'étranger":
tel qu'il a été confirmé par le rapport de l'Organe d'appel. Le rapport du Groupe spécial est à
rapprocher de celui de l'Organe d'appel.

ESTADOS UNIDOS - TRATO FISCAL APLICADO A LAS
"EMPRESAS DE VENTAS EN EL EXTRANJERO"

Informe del Órgano de Apelación e informe del Grupo Especial de conformidad

Actuación del Órgano de Solución de Diferencias
 En su reunión de 14 de marzo de 2006, el Órgano de Solución de Diferencias adoptó el
"empresas de ventas en el extranjero": Segundo recu rso de las Comunidades Europeas al párrafo 5
UNITED STATES – TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
Document: Recourse to Article 21.5 of the DSU by the European Communities
Date: 12 December 2001
Document codes: WT/DS108/23
Complainant: EU
Respondent: U.S.
Third parties: Australia, Barbados, Brazil, Canada, China, India, Jamaica, Japan
Dispute stage: Retaliation & Arbitration
Agreements cited: Art. 1, 3, 8  AgricultureArt. 3.1(a), 3.1(b)  Subsidies and Countervailing Measures (SCM)Art. 9, 10  Agriculture

UNITED STATES – TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
Recourse to Article 21.5 of the DSU by the European Communities
The following communication, dated 12 December 2001, from the Chairman of the Appellate
Body, Mr. Claus-Dieter Ehlermann, to the Chairman of the Dispute Settlement Body, is circulated in
accordance with Article 17.5 of the Understanding on Rules and Procedures Governing the
Settlement of Disputes.
I am writing to you pursuant to Article 17.5 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes, which stipulates that, as a general rule, the Appellate Body will
circulate its report no later than 60 days after the appellant has formally notified the Dispute
Settlement Body of its decision to appeal. Article 17.5 states, furthermore, that when the
Appellate Body considers that it cannot provide its report within 60 days, it shall inform the DSB in
writing of the reasons for the delay together with an estimate of the period within which it will submit
its report.
The European Communities notified the Dispute Settlement Body of its decision to appeal
certain issues of law covered in the Panel Report and legal interpretations developed by the Panel in
this case on 15 October 2001, with the result that the 60-day period will expire on Friday,
14 December 2001. Due to the time required for completion and translation of the Report, the
Appellate Body will not be able to circulate its Report by Friday, 14 December 2001. We estimate
that the Appellate Body Report in this appeal will be circulated to WTO Members no later than
Monday, 14 January 2002.
UNITED STATES – TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
Document: Request by the United States for Arbitration under Article 22.6 of the DSU
Date: 27 November 2000
Document codes: WT/DS108/15
Complainant: EU
Respondent: U.S.
Third parties: Australia, Barbados, Brazil, Canada, China, India, Jamaica, Japan
Dispute stage: Retaliation & Arbitration
Agreements cited: Art. 1, 3, 8  AgricultureArt. 3.1(a), 3.1(b)  Subsidies and Countervailing Measures (SCM)Art. 9, 10  Agriculture

UNITED STATES – TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
Request by the United States for Arbitration under Article 22.6 of the DSU
The following communication, dated 27 November 2000, from the Permanent Mission of the
United States to the Chairman of the Dispute Settlement Body, is circulated pursuant to Article 22.6
of the DSU.
Regarding the dispute
(WT/DS108), my authorities have instructed me to inform you that, pursuant to Article 4.11 of the
Agreement on Subsidies and Countervailing Measures (SCM Agreement) and Article 22.6 of the
Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU), the
United States of America objects to the appropriateness of the countermeasures and the level of
suspension of concessions proposed by the European Communities in document In
the view of the United States, the countermeasures proposed are not appropriate within the meaning
of Article 4.10 of the SCM Agreement. In addition, the level of suspension of concessions is not
equivalent to the level of nullification or impairment within the meaning of Article 22.7 of the DSU.
Accordingly, as required by Article 22.6 of the DSU (and consequently Article 4.11 of the
SCM Agreement), "the matter shall be referred to arbitration".
UNITED STATES - TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
Document: Request for Consultations by the European Communities Addendum
Date: 12 March 1998
Document codes: WT/DS108/1/Add.1; G/SCM/D18/1/Add.1; G/L/212/Add.1; G/AG/GEN/19
Complainant: EU
Respondent: U.S.
Third parties: Brazil, China, India, South Korea, Mexico
Dispute stage: Implementation & Compliance
Agreements cited: Art. 1, 10, 14, 21.1, 32.5  Subsidies and Countervailing Measures (SCM)Art. XVI:4  Agreement Establishing the World Trade OrganizationArt. 19.1, 19.3, 19.4, 21.2, 21.3  Subsidies and Countervailing Measures (SCM)Art. VI:3  GATT 1994

UNITED STATES - TAX TREATMENT FOR
"FOREIGN SALES CORPORATIONS"
Request for Consultations by the European Communities
Addendum
The following communication, dated 4 March 1998, from the Permanent Delegation of the
European Commission to the Permanent Mission of the United States and to the Dispute Settlement
Body, is circulated at the request of the European Communities.
In my letter of 18 November 1997, the European Communities requested consultations under
Article 4 of the "Understanding on Rules and Procedures Governing the Settlement of Disputes",
Article XXIII:1 GATT1994, and Article4 of the Agreement onSubsidies and Countervailing Measures
(ASCM) with respect to Sections 921-927 of the Internal Revenue Code and related measures establishing
special tax treatment for "Foreign Sales Corporations" (FSC).
The European Communities hereby request the consultations to be extended also to include
consultations under Article 19 of the Agreement on Agriculture.
The European Communities wish to express their concern with the lack of conformity of the
FSC system with the obligations of the United States of America in particular under Articles 8, 9 and
10 of the Agreement on Agriculture, taking into account the Definition of Terms listed in Article 1
of the Agreement on Agriculture.
A copy of this request is being sent to the Chairman of the Dispute Settlement Body and to
the Director of the Legal Department of the World Trade Organisation Secretariat for onward distribution
to the Chairman of the Council for Trade in Goods, to the Chairman of the Committee on Subsidies
and Countervailing Measures and to the Chairman of the Committee on Agriculture.
I look forward to hearing from you that you accept this request for consultations and to agreeing
a mutually convenient date for them to be held.
CHILE - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English CHILE - TAXES ON ALCOHOLIC BEVERAGES Request for Consultations by the United States
Date: 16 December 1997
Document codes: WT/DS109/1
Complainant: U.S.
Respondent: Chile
Dispute stage: Consultation
Agreements cited: Art. III  GATT 1994

CHILE - TAXES ON ALCOHOLIC BEVERAGES
Request for Consultations by the United States
The following communication, dated 11 December 1997, from the Permanent Mission of the
United States to the Permanent Mission of Chile and to the Dispute Settlement Body, is circulated in
accordance with Article 4.4 of the DSU.
My authorities have instructed me to request consultations with Chile pursuant to Article 4
of the Understanding on Rules and Procedures Governing the Settlement of Disputes and Article XXII
of the General Agreement on Tariffs and Trade 1994 (GATT 1994), concerning Chile's internal taxes
on certain alcoholic beverages.
Chile's tax regime for distilled spirits, including the changes made applicable and effective
on1 December,appearstobeinconsistentwithChile'snationaltreatmentobligationsunderArticle III:3
of the GATT 1994. In particular, we understand that tax rates on pisco are lower than those on distilled
spirits imported from the United States.
I look forward to receiving your reply to this request and to fixing a mutually convenient date
for consultations.
CHILE - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English/ anglais/ inglés CHILE - TAXES ON ALCOHOLIC BEVERAGES Request for Consultations by the United States Corrigendum The Article of GATT 1994 cited in the second paragraph of document WT/DS109/1 should read “ Article III:2". CHILI - TAXES SUR LES BOISSONS ALCOOLIQUES Demande de consultations présentée par les Etats-Unis Corrigendum Au deuxième paragraphe du document WT/DS109/1, remplacer "article III:3" du GATT de 1994 par "article III:2". CHILE - IMPUESTOS A LAS BEBIDAS ALCOHÓLICAS Solicitud de celebración de consultas presentada por los Estados Unidos
Date: 5 February 1998
Document codes: WT/DS109/1/Corr.1; WT/DS109/1; WT/DS109/1
Complainant: U.S.
Respondent: Chile
Dispute stage: Consultation
Agreements cited: Art. III  GATT 1994

CHILE - TAXES ON ALCOHOLIC BEVERAGES
Request for Consultations by the United States
Corrigendum
The Article of GATT 1994 cited in the second paragraph of document should
read “ Article III:2".
Corrigendum
Au deuxième paragraphe du document , remplacer "article III:3" du GATT de
1994 par "article III:2".
CHILE - IMPUESTOS A LAS BEBIDAS ALCOHÓLICAS
Corrigendum
 debe decir "párrafo 2 del artículo III".
CHILE - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: Spanish CHILE - TAXES ON ALCOHOLIC BEVERAGES Request to Join Consultations Communication from Peru
Date: 7 January 1998
Document codes: WT/DS109/2
Complainant: U.S.
Respondent: Chile
Dispute stage: Consultation
Agreements cited: Art. III  GATT 1994

CHILE - TAXES ON ALCOHOLIC BEVERAGES
Request to Join Consultations
Communication from Peru
The following communication, dated 17 December 1997, from the Permanent Mission of Peru
to the Permanent Mission of Chile, the Permanent Mission of the United States and to the Dispute
Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
I have the honour to inform you that the Government of Peru intends to join in the consultations
which the United States of America has requested with Chile through its communication of
11 December 1997 (document WT/DS/109/1) concerning Chile's internal taxes on certain alcoholic
beverages.
CHILE - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: Spanish CHILE - TAXES ON ALCOHOLIC BEVERAGES Request to Join Consultations Communication from Mexico
Date: 30 January 1998
Document codes: WT/DS109/3
Complainant: U.S.
Respondent: Chile
Dispute stage: Consultation
Agreements cited: Art. III  GATT 1994

CHILE - TAXES ON ALCOHOLIC BEVERAGES
Request to Join Consultations
Communication from Mexico
The following communication, dated 27 January 1998, from the Permanent Mission of Mexico
to the Permanent Mission of Chile, to the Permanent Mission of the United States and to the Dispute
Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
I have been instructed by my authorities to notify you that, pursuant to Article 4.11 of the
Dispute Settlement Understanding and owing to its substantial trade interest in the matter, Mexico wishes
to be joined in the consultations under Article XXII of GATT 1994 requested with Chile by the
United States and the European Communities, respectively, (documents of
16 December 1997 and of 18 December 1997).
CHILE - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English CHILE - TAXES ON ALCOHOLIC BEVERAGES Request for Consultations by the European Communities
Date: 18 December 1997
Document codes: WT/DS110/1
Complainant: EU
Respondent: Chile
Third parties: Canada, Peru, U.S., Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

CHILE - TAXES ON ALCOHOLIC BEVERAGES
Request for Consultations by the European Communities
The following communication, dated 15 December 1997, from the Permanent Delegation of
the European Commission to the Permanent Mission of Chile and to the Dispute Settlement Body,
is circulated in accordance with Article 4.4. of the DSU.
My authorities have instructed me to request consultations with Chile under Article 4 of the
Understanding on Rules and Procedures Governing the Settlement of Disputes and Article XXII:1 of
the General Agreement on Tariffs and Trade 1994 (the “ GATT” ) with regard to the Additional Tax
on Alcoholic Beverages (“ Impuesto Adicional a las Bebidas Alcoholicas” ), as recently modified by
Law No. 19.534.
On 13 November 1997 the President of the Republic of Chile signed the new Law No. 19.534
modifying Article 42 of the Decree-Law No. 824 of 1974 concerning the Additional Tax on Alcoholic
Beverages. Law No. 19.534 was published in Chile’ s Official Journal on 18 November, i.e. on the
same day the Dispute Settlement Body agreed to the request of the European Communities to establish
a panel with respect to the Additional Tax on Alcoholic Beverages (). Law No. 19.534
provides for the application of a transitional regime until 1 December 2000.
Like the measures which are the subject of the panel established on 18 November 1997, the
modifications introduced by Law No. 19.534, including those to be applied on a transitional basis until
1 December 2000, appear to be inconsistent with Chile’ s obligations under the GATT. In particular,
the modifications introduced by Law No. 19.534 appear to impose a lowertax rate on domestic products
thanoncertain otherlikedistilledspirits and liqueurs,importedfrom the European Community, thereby
infringing GATT Article III:2, first sentence. Those modifications also appear to impose a lower tax
rate on domestic products than on certain other directly competitive or substitutable distilled spirits
and liqueurs imported from the European Community, so as to afford protection to the domestic
production, thus violating GATT Article III:2, second sentence.
I look forward to receiving your reply to this request and to setting a mutually convenient date
for the consultations.
CHILE - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English CHILE - TAXES ON ALCOHOLIC BEVERAGES Request to Join Consultations Communication from the United States
Date: 9 January 1998
Document codes: WT/DS110/2
Complainant: EU
Respondent: Chile
Third parties: Canada, Peru, U.S., Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

CHILE - TAXES ON ALCOHOLIC BEVERAGES
Request to Join Consultations
Communication from the United States
The following communication, dated 23 December 1997, from the Permanent Mission of the
United States to the Permanent Mission of Chile, the Permanent Delegation of the European Commission
and to the Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
Pursuant to paragraph 11 of Article 4 of the Understanding on Rules and Procedures Governing
the Settlement of Disputes, the United States Government hereby notifies the Dispute Settlement Body
that, in light of the substantial trade interest of the United States, it desires to be joined in the
consultations under Article XXII:1 of GATT 1994 requested by the European Communities in a
communication circulated to WTO Members on 18 December 1997 (), entitled
“ ” .
The United States has a substantial trade interest in the alcoholic beverages that are the subject
of the EC request. The United States is a major producer and exporter of distilled spirits. United
States distilled spirits production in 1996 was estimated at $3.8 billion, approximately 17 per cent of
world production. Total U.S. distilled spirits exports in 1996 were $385 million. Chile is the 19th
largest market for U.S. distilled spirits exports. U.S. exports of distilled spirits were valued at
$1.1 million in 1996.
CHILE - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: Spanish CHILE - TAXES ON ALCOHOLIC BEVERAGES Request to Join Consultations Communication from Mexico
Date: 30 January 1998
Document codes: WT/DS110/3
Complainant: EU
Respondent: Chile
Third parties: Canada, Peru, U.S., Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

CHILE - TAXES ON ALCOHOLIC BEVERAGES
Request to Join Consultations
Communication from Mexico
The following communication, dated 27 January 1998, from the Permanent Mission of Mexico
to the Permanent Mission of Chile, to the Permanent Delegation of the European Commission and
to the Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
I have been instructed by my authorities to notify you that, pursuant to Article 4.11 of the
Dispute Settlement Understanding and owing to its substantial trade interest in the matter, Mexico wishes
to be joined in the consultations under Article XXII of GATT 1994 requested with Chile by the
United States and the European Communities, respectively, (documents of
16 December 1997 and of 18 December 1997).
CHILE - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English CHILE - TAXES ON ALCOHOLIC BEVERAGES Request for the Establishment of a Panel by the European Communities
Date: 13 March 1998
Document codes: WT/DS110/4
Complainant: EU
Respondent: Chile
Third parties: Canada, Peru, U.S., Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

CHILE - TAXES ON ALCOHOLIC BEVERAGES
Request for the Establishment of a Panel by the European Communities
The following communication, dated 9 March 1998, from the Permanent Delegation of the
European Commission to the Chairman of the Dispute Settlement Body, is circulated pursuant to
Article 6.2 of the DSU.
On 13 November 1997 the President of the Republic of Chile signed the Law No 19.534
modifying Article 42 of the Decree-Law no 825 of 1974 concerning the Additional Tax on Alcoholic
Beverages. Law No 19.534 was published in Chile’ s Official Journal on 18 November, i.e. on the
same day that the Dispute Settlement Body agreed to the request of the European Communities to
establish a Panel with respect to the Additional Tax on Alcoholic Beverages (). The Law
No 19.534 provides for the application of a transitional regime until 1 December 2000.
Like the measures which are subject of the Panel established on 18 November 1997, the
modifications introduced by Law N 19.534, including those to be applied on a transitional basis until
1 December 2000, are inconsistent with Chile’ s obligations under the GATT. In particular, the
modifications introduced by Law N 19.534 impose a lower tax rate on domestic pisco than on certain
otherlikedistilledspiritsand liqueursimportedfrom the EuropeanCommunities, thusinfringingGATT
Article III:2, first sentence. Those modifications also impose a lower tax rate on domestic pisco than
on certain other directly competitive or substitutable distilled spirits and liqueurs imported from the
European Communities so as to afford protection to Chile’ s domestic production, thereby violating
GATT Article III:2, second sentence.
For the above reasons, on 15 December 1997, the European Communities requested consultations
with Chile under Article 4 of the Understanding on Rules and Procedures Governing the Settlement
of Disputes (the “ DSU” ) and Article XXII:1 of the GATT with respect to the modifications to the
Additional Tax on Alcoholic Beverages introduced by Law N 19.534 (WT/DS110/1).
The European Communities and Chile held consultations in Geneva on 28 January 1998 with
a view to reach a mutually satisfactory solution. Unfortunately, the consultations failed to settle the
dispute.
In view of that, the European Communities hereby request that a Panel be established at the
next meeting of the DSB pursuant to Article 6 of the DSU and Article XXIII of GATT. The European
Communities further request that the Panel be established with standard terms of reference as set out
in Article 7 of the DSU.
UNITED STATES - TARIFF RATE QUOTA FOR IMPORTS OF GROUNDNUTS
Document: Request for Consultations by Argentina
Date: 8 January 1998
Document codes: WT/DS111/1; G/L/217; G/AG/GEN/16; G/RO/D/2; G/LIC/D/16
Complainant: Argentina
Respondent: U.S.
Dispute stage: Consultation
Agreements cited: Art. 1, 4, 15  AgricultureArt. II, X, XIII  GATT 1994Art. 1  Import LicensingArt. 2  Rules of Origin

UNITED STATES - TARIFF RATE QUOTA FOR IMPORTS
OF GROUNDNUTS
Request for Consultations by Argentina
The following communication, dated 19 December 1997, from the Permanent Mission of
Argentina to the Permanent Mission of the United States and to the Dispute Settlement Body, is circulated
in accordance with Article 4.4 of the DSU.
I have the honour to contact you on instruction from my Government to request consultations
with the United States pursuant to Article 4 of the Understanding on Rules and Procedures Governing
the Settlement of Disputes (DSU), Article XXII:1 of the GATT 1994, Article 19 of the Agreement
on Agriculture, Article 7 of the Agreement on Rules of Origin and Article 6 of the Agreement on Import
Licensing Procedures with respect to the trade damage sustained by my country as a result of the way
in which the United States administers the tariff-rate quota for the import of groundnuts (peanuts) for
confectionary and peanut paste negotiated between the two Governments during the Uruguay Round.
TheGovernment ofArgentinaconsidersthattheparticularlynarrowinterpretationbytheUnited
States both of the obligation contained in its national schedule and of the requirements for Argentina
to benefit fully from the concessions granted, nullifies or impairs the benefits accruing to Argentina
directly or indirectly under the GATT 1994 and various WTO Agreements, and impedes its attainment
of the objectives of those Agreements and of the GATT 1994.
In Argentina's view, the way in which the quota is administered could be inconsistent with
certain provisions including, but not limited to, the following:
(a) Articles II, X and XIII of the GATT 1994;
(b) Articles 1, 4 and 15 of the Agreement on Agriculture:
(c) Article 2 of the Agreement on Rules of Origin; and
(d) Article 1 of the Agreement on Import Licensing Procedures.
UNITED STATES - TARIFF RATE QUOTA FOR IMPORTS OF GROUNDNUTS
Document: Original: English UNITED STATES - TARIFF RATE QUOTA FOR IMPORTS OF GROUNDNUTS Request to Join Consultations Communication from Canada
Date: 22 January 1998
Document codes: WT/DS111/2
Complainant: Argentina
Respondent: U.S.
Dispute stage: Consultation
Agreements cited: Art. 1, 4, 15  AgricultureArt. II, X, XIII  GATT 1994Art. 1  Import LicensingArt. 2  Rules of Origin

UNITED STATES - TARIFF RATE QUOTA FOR IMPORTS
OF GROUNDNUTS
Request to Join Consultations
Communication from Canada
The following communication, dated 16 January 1998, from the Permanent Mission of Canada
to the Permanent Mission of the United States, the Permanent Mission of Argentina and to the Dispute
Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
Pursuant to paragraph 11 of Article 4 of the Understanding on Rules and Procedures Governing
the Settlement Body Disputes, the Government of Canada has today notified the Permanent Missions
of the United States and Argentina that, due to its substantial trade interest, it desires to be joined in
the consultations under Article XXII of the General Agreement on Tariffs and Trade 1994 requested
by the Permanent Mission of Argentina in Geneva in a letter to you dated 19 December 1997 with
respect to the way in whcih the United States administers the tariff rate quota for the import of peanuts
for confectionery and peanut paste (; 8 January 1998).
UNITED STATES - TARIFF RATE QUOTA FOR IMPORTS OF GROUNDNUTS
Document: Request to Join Consultations Communication from Japan
Date: 22 January 1998
Document codes: WT/DS111/3
Complainant: Argentina
Respondent: U.S.
Dispute stage: Consultation
Agreements cited: Art. 1, 4, 15  AgricultureArt. II, X, XIII  GATT 1994Art. 1  Import LicensingArt. 2  Rules of Origin

UNITED STATES - TARIFF RATE QUOTA FOR IMPORTS
OF GROUNDNUTS
Request to Join Consultations
Communication from Japan
The following communication, dated 19 January 1998, from the Permanent Mission of Japan
to the Permanent Mission of the United States, the Permanent Mission of Argentina and to the Dispute
Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
Pursuant to paragraph 11 of Article 4 of the Understanding on Rules and Procedures Governing
theSettlementof Disputes,the GovernmentofJapan herebynotifiestheGovernment ofthe United States
that, inlight of the substantialtrade interest of Japan, itdesires to be joined inthe consultationsrequested
by Argentina in a communication circulated to WTO Members on 8 January 1998 (,
, , , ) entitled “ ” . Indeed Japan imported during 1994, 1995 and 1996 an average of 16 per
cent of groundnuts from the United States.
PERU - COUNTERVAILING DUTY INVESTIGATION AGAINST IMPORTS OF BUSES FROM BRAZIL
Document: Request for Consultations by Brazil The followingcommunication, dated 23 December 1997,from the Permanent Mission of Brazil to the Permanent Mission of Peru and to the Dispute Settlement Body, is circulated in accordance with Article 4.4 of the DSU.
Date: 9 January 1998
Document codes: WT/DS112/1; G/L/220; G/SCM/D19/1
Complainant: Brazil
Respondent: Peru
Dispute stage: Consultation
Agreements cited: Art. 11, 13  Subsidies and Countervailing Measures (SCM)

PERU - COUNTERVAILING DUTY INVESTIGATION
AGAINST IMPORTS OF BUSES FROM BRAZIL
Request for Consultations by Brazil
The followingcommunication, dated 23 December 1997,from the Permanent Mission of Brazil
to the Permanent Mission of Peru and to the Dispute Settlement Body, is circulated in accordance with
Article 4.4 of the DSU.
The Government of Brazil hereby requests consultations with the Government of Peru pursuant
to Article 30 of the Agreement on Subsidies and Countervailing Measures (Subsidies Agreement),
Article XXIII of GATT 1994 and Article 4 of the Understanding on Rules and Procedures Governing
the Settlement of Disputes (DSU).
These consultations refer to the subsidies investigation being carried out by the Government
of Peru, at the request of Carrocerias Morillas S.A., against imports of buses from Brazil.
The Government of Brazil considers that the procedures followed by the authorities of Peru
to initiate the above-mentioned investigation were inconsistent with, inter alia, the obligations under
Article 13.1 and the provisions of Article 11 of the Subsidies Agreement. Brazil also reserves its rights
to raise further claims and legal matters regarding the investigation as deemed appropriate during the
course of consultations.
The Government of Brazil would welcome a prompt reply by the Government of Peru with
a view to determine mutually convenient dates for consultations, to take place in Geneva within the
time frame fixed by Article 4 of the DSU.
CANADA - MEASURES AFFECTING DAIRY EXPORTS
Document: Request for Consultations by New Zealand
Date: 8 January 1998
Document codes: WT/DS113/1; G/L/219; G/AG/GEN/17
Complainant: New Zealand
Respondent: Canada
Third parties: Argentina, Australia, EU, Japan, Mexico, U.S.
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 3, 8, 9, 10  AgricultureArt. X:1  GATT 1994

CANADA - MEASURES AFFECTING DAIRY EXPORTS
Request for Consultations by New Zealand
The following communication, dated 29 December 1997, from the Permanent Mission of
New Zealand to the Permanent Mission of Canada and to the Dispute Settlement Body, is circulated
in accordance with Article 4.4 of the DSU.
My authorities have instructed me to request consultations with Canada pursuant to Article 4
of the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU), Article 19
of the Agreement on Agriculture and Article XXII:1 of the General Agreement on Tariffs and Trade
1994 (GATT 1994) with regard to the Canadian dairy export subsidy scheme commonly referred to
as the “ special milk classes” scheme. The Canadian Dairy Commission Act and the Comprehensive
Agreement on Special Class Pooling which was signed by the Canadian Dairy Commission and the
participating provinces are some of the relevant references for the scheme in question.
New Zealand considers that the Canadian “ special milk classes” scheme is inconsistent with
Canada’ s obligations as set out under Articles 3, 8, 9 and 10 of the Agreement on Agriculture.
New Zealand reserves the right to raise additional factual matters and legal claims during the
course of consultations.
We look forward to receiving your reply to the present request and to setting a mutually
convenient date for the consultations. We would suggest thatsuch consultations could be held sometime
during the week beginning 26 January 1998.
CANADA - MEASURES AFFECTING DAIRY EXPORTS
Document: Request to Join Consultations Communication from the United States
Date: 21 January 1998
Document codes: WT/DS113/2
Complainant: New Zealand
Respondent: Canada
Third parties: Argentina, Australia, EU, Japan, Mexico, U.S.
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 3, 8, 9, 10  AgricultureArt. X:1  GATT 1994

CANADA - MEASURES AFFECTING DAIRY EXPORTS
Request to Join Consultations
Communication from the United States
The following communication, dated 16 January 1998, from the Permanent Mission of the
United States to the Permanent Mission of New Zealand, and to the Permanent Mission of Canada
and to the Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
Pursuant to paragraph 11 of Article 4 of the Understanding on Rules and Procedures Governing
the Settlement of Disputes, the United States Government hereby notifies the Government of Canada
that, in light of the substantial trade interest of the United States, it desires to be joined in the
consultations requested by New Zealand in a communication circulated to WTO Members on
8 January 1998 () entitled .
The United States has a substantial trade interest in the matter that is the subject of the requested
consultations. Canadian dairy product exports into the United States have increased in the last three
years, with particularly rapid growth occurring during 1997. In addition, Canada has expanded its
dairy product exports to third countries and reduced U.S. exports and export opportunities in those
markets.
CANADA - MEASURES AFFECTING DAIRY EXPORTS
Document: Request to Join Consultations Communication from Japan
Date: 22 January 1998
Document codes: WT/DS113/3
Complainant: New Zealand
Respondent: Canada
Third parties: Argentina, Australia, EU, Japan, Mexico, U.S.
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 3, 8, 9, 10  AgricultureArt. X:1  GATT 1994

CANADA - MEASURES AFFECTING DAIRY EXPORTS
Request to Join Consultations
Communication from Japan
The following communication, dated 19 January 1998, from the Permanent Mission of Japan
to the Permanent Mission of Canada, the Permanent Mission of New Zealand and to the Dispute
Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
Pursuant to paragraph 11 of Article 4 of the Understanding on Rules and Procedures Governing
the Settlement of Disputes, the Government of Japan hereby notifies the Government of Canada that,
in light of the substantial trade interest of Japan, it desires to be joined in the consultations requested
by New Zealand in a communication circulated to WTO Members on 8 January 1998 (,
, ) entitled “ Canada - Measures Affecting Dairy Products” .
CANADA - MEASURES AFFECTING DAIRY EXPORTS
Document: Original: English CANADA - MEASURES AFFECTING DAIRY EXPORTS Request for the Establishment of a Panel by New Zealand
Date: 13 March 1998
Document codes: WT/DS113/4
Complainant: New Zealand
Respondent: Canada
Third parties: Argentina, Australia, EU, Japan, Mexico, U.S.
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 3, 8, 9, 10  AgricultureArt. X:1  GATT 1994

CANADA - MEASURES AFFECTING DAIRY EXPORTS
Request for the Establishment of a Panel by New Zealand
The following communication, dated 12 March 1998, from the Permanent Mission of
New Zealand to the Chairman of the Dispute Settlement Body, is circulated pursuant to Article 6.2
of the DSU.
My authorities have asked me to submit the following request on behalf of New Zealand for
consideration at the next meeting of the Dispute Settlement Body.
The Government of Canada is providing export subsidies on dairy products in contravention
of its export subsidy reduction and other WTO commitments as encapsulated by the Agreement on
Agriculture and the General Agreement on Tariffs and Trade 1994 (GATT 1994). The dairy export
subsidy scheme in question is commonly referred to as the "special milk classes" scheme. The
background to, and details of, the "special milk classes" scheme is contained, though not necessarily
exclusively, in the following documents:
(i) the Canadian Dairy Commission Act;
(ii) the Comprehensive Agreement on Special Class Pooling (the P9 Agreement);
(iii) the National Milk Marketing Plan (NMMP);
(iv) the Agreement on All Milk Pooling (the P6 Agreement); and
(v) the Western Milk Pooling Agreement (the P4 Agreement).
New Zealand considers that the "special milk classes" scheme referred to above is inconsistent with
Canada's obligations under the following provisions:
(i) Articles 3, 8, 9 and 10 of the Agreement on Agriculture; and
(ii) Article X:1 of the GATT 1994.

In a communication dated 29 December 1997 (), the Government of New Zealand
requested consultations with the Government of Canada pursuant to Article 4 of the Understanding
on Rules and Procedures Governing the Settlement of Disputes (DSU), Article 19 of the Agreement
on Agriculture and Article XXII:1 of the GATT 1994 with regard to the Canadian "special milk classes"
scheme. Consultations were held on 28 January 1998, but did not result in a resolution of the dispute.
Accordingly, New Zealand requests the establishment of a panel pursuant to Article 6 of the
DSU and Article 19 of the Agreement on Agriculture to examine the measures in question, with the
standard terms of reference as set out in Article 7 of the DSU.
As indicated above, New Zealand asks that this request for the establishment of a panel be
considered at the next meeting of the Dispute Settlement Body.
CANADA – MEASURES AFFECTING DAIRY EXPORTS
Document: Agreement under Article 21.3(b) of the DSU
Date: 20 December 1999
Document codes: WT/DS113/9
Complainant: New Zealand
Respondent: Canada
Third parties: Argentina, Australia, EU, Japan, Mexico, U.S.
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 3, 8, 9, 10  AgricultureArt. X:1  GATT 1994

CANADA – MEASURES AFFECTING DAIRY EXPORTS
Agreement under Article 21.3(b) of the DSU
The following communication, dated 13 December 1999, from the Permanent Missions of
Canada and New Zealand and to the Chairman of the Dispute Settlement Body, is circulated in
accordance with Article 21.3(b) of the Understanding on Rules and Procedures Governing the
Settlement of Disputes.
This letter serves to confirm the understanding reached between Canada and New Zealand in
the above-referenced matter. Due to the fact that there are on-going discussions between our
governments regarding the reasonable period of time, we have mutually agreed to extend each of the
time periods set forth in Articles 21.3(b) and 21.3(c) of the Dispute Settlement Understanding by a
period of 10 days. Thus, the period of time for completing the discussions regarding the reasonable
period of time under Article 21.3(b) will expire on Wednesday, 22 December 1999 and the period of
time for completing the arbitration process as set forth in Article 21.3(c) will expire on Monday,
7 February 2000.
CANADA – MEASURES AFFECTING THE IMPORTATION OF MILK AND THE EXPORTATION OF DAIRY PRODUCTS
Document: Agreement to Suspend Arbitration under Article 22.6 of the DSU Addendum
Date: 11 February 2003
Document codes: WT/DS113/31/Add.1; WT/DS113/RW2
Complainant: New Zealand
Respondent: Canada
Third parties: Argentina, Australia, EU, Japan, Mexico, U.S.
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 3, 8, 9, 10  AgricultureArt. X:1  GATT 1994

CANADA – MEASURES AFFECTING THE IMPORTATION OF MILK
AND THE EXPORTATION OF DAIRY PRODUCTS
Agreement to Suspend Arbitration under Article 22.6 of the DSU
Addendum
The following communication, dated 6 February 2003, from the Permanent Mission of
Canada and the Permanent Mission of New Zealand to the Chairman of the Dispute Settlement Body,
with a copy to the Chairman of the Panel, is circulated at the request of these delegations.
On 17 January 2003, the reports of the Panel and Appellate Body in : Second Recourse to
Article 21.5 of the DSU by New Zealand and the United States ( and
) were adopted by the WTO Dispute Settlement Body (DSB).
Pursuant to paragraph 1(a) of the "Additional Understanding between Canada and
New Zealand Regarding Procedures under Articles 21 and 22 of the DSU" of 18 December 2001
(), the arbitration proceedings under Article 22.6 of the WTO Dispute Settlement
Understanding () were due to resume following the adoption by the DSB of the Panel
and Appellate Body reports on this matter. The arbitration proceedings were further suspended by
agreement between Canada and New Zealand until 7 February 2003 ().
In this connection, in order to permit time for further consultations, Canada and New Zealand
have agreed that the arbitration proceedings remain suspended until 10 April 2003.
For Canada: For New Zealand:
(s) Hon Sergio Marchi (s) Mr. Tim Groser
Permanent Representative Permanent Representative
CANADA – MEASURES AFFECTING THE IMPORTATION OF MILK AND THE EXPORTATION OF DAIRY PRODUCTS
Document: Agreement to Suspend Arbitration under Article 22.6 of the DSU Addendum
Date: 15 April 2003
Document codes: WT/DS113/31/Add.2; WT/DS113/RW2; WT/DS113/A
Complainant: New Zealand
Respondent: Canada
Third parties: Argentina, Australia, EU, Japan, Mexico, U.S.
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 3, 8, 9, 10  AgricultureArt. X:1  GATT 1994

CANADA – MEASURES AFFECTING THE IMPORTATION OF MILK
AND THE EXPORTATION OF DAIRY PRODUCTS
Agreement to Suspend Arbitration under Article 22.6 of the DSU
Addendum
The following communication, dated 9 April 2003, from the Permanent Mission of Canada
and the Permanent Mission of New Zealand to the Chairman of the Dispute Settlement Body, with a
copy to the Chairman of the Panel, is circulated at the request of these delegations.
On 17 January 2003, the reports of the Panel and Appellate Body in : Second Recourse to
Article 21.5 of the DSU by New Zealand and the United States ( and
) were adopted by the WTO Dispute Settlement Body (DSB).
Pursuant to paragraph 1(a) of the "Additional Understanding between Canada and
New Zealand Regarding Procedures under Articles 21 and 22 of the DSU" of 18 December 2001
(), the arbitration proceedings under Article 22.6 of the WTO Dispute Settlement
Understanding () were due to resume following the adoption by the DSB of the Panel
and Appellate Body reports on this matter. The arbitration proceedings were further suspended by
agreement between Canada and New Zealand at first until 7 February 2003 (), and then
again until 10 April 2003 ().
In this connection, in order to permit time for further consultations, Canada and New Zealand
have agreed that the arbitration proceedings remain suspended until 9 May 2003.
For Canada: For New Zealand:
(s) Hon Sergio Marchi (s) Mr. Tim Groser
Permanent Representative Permanent Representative
CANADA – MEASURES AFFECTING THE IMPORTATION OF MILK AND THE EXPORTATION OF DAIRY PRODUCTS
Document: Recourse to Article 21.5
Date: 23 January 2003
Document codes: WT/DS113/31; WT/DS113/RW2; WT/DS113/AB/RW2
Complainant: New Zealand
Respondent: Canada
Third parties: Argentina, Australia, EU, Japan, Mexico, U.S.
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 3, 8, 9, 10  AgricultureArt. X:1  GATT 1994

CANADA – MEASURES AFFECTING THE IMPORTATION OF MILK
AND THE EXPORTATION OF DAIRY PRODUCTS
Agreement to Suspend Arbitration under Article 22.6 of the DSU
The following communication, dated 16 January 2003, from the Permanent Mission of
Canada and the Permanent Mission of New Zealand to the Chairman of the Dispute Settlement Body,
with a copy to the Chairman of the Panel, is circulated at the request of these delegations.
On 17 January 2003, the reports of the Panel and Appellate Body in : Second Recourse to
Article 21.5 of the DSU by New Zealand and the United States ( and
) will be considered for adoption by the WTO Dispute Settlement Body (DSB).
Pursuant to paragraph 1(a) of the "Additional Understanding between Canada and
New Zealand Regarding Procedures under Articles 21 and 22 of the DSU" of 18 December 2001
(), the arbitration proceedings under Article 22.6 of the WTO Dispute Settlement
Understanding () are due to resume following the adoption by the DSB of the Panel and
Appellate Body reports on this matter. In this connection, in order to permit time for further
consultations, Canada and New Zealand have agreed to request that the arbitration proceedings
remain suspended until 7 February 2003.
Accordingly, Canada and New Zealand request that the arbitration proceedings be suspended
until 7 February 2003.
For Canada: For New Zealand:
(s) Hon Sergio Marchi (s) Mr. Tim Groser
Permanent Representative Permanent Representative