"To examine, in the light of the relevant provisions of the covered agreements cited by the United States in document WT/DS103/16 and by New Zealand in document WT/DS113/16, the matter referred to the DSB by the United States and New Zealand in those documents and to make such findings as will assist the DSB in making the recommendations or in giving the rulings provided for in those agreements."
Instead of receiving a monetary payment equal to the revenue foregone, the recipient is paid in the form of goods or services. But, as far as the recipient is concerned, the economic value of the transfer is precisely the same.208
"for any economic operator, the production of goods … involves an investment of economic resources, … an investment in fixed assets … and an outlay to meet variable costs …. These fixed and variable costs are the total amount which the producer must spend in order to produce the milk and the total amount it must recoup, in the long-term, to avoid making losses. To the extent that the producer charges prices that do not recoup the total cost of production, over time, it sustains a loss which must be financed from some other source, possibly 'by virtue of governmental action'."282
"[a]lthough a producer may very well decide to sell goods … if the sales price covers its marginal costs, the producer will make losses on such sales unless all of the remaining costs associated with making these sales, essentially the fixed costs, are financed through some other source, such as through highly profitable sales of the product in another market. … In the ordinary course of business, an economic operator chooses to invest, produce and sell, not only to recover the total cost of production, but also in the hope of making profits."286
"in the circumstances of these proceedings, … we believe that the average total cost of production represents the appropriate standard for determining whether sales of CEM involve 'payments' under Article 9.1(c) of the Agreement on Agriculture. The average total cost of production would be determined by dividing the fixed and variable costs of producing all milk, whether destined for domestic or export markets, by the total number of units of milk produced for both these markets."287
|A. Deciles of costs of production||B. Estimated imputed and marketing costs||C. Total costs of production||Percentage of producers||Cumulative percentage of producers|
|From CDA-9 CDN $ /hl||NZ rebuttal submission footnote 59 CDN $ /hl||C.=A.+B. CDN $ /hl||%||%|
"Export subsidies not listed in paragraph 1 of Article 9 shall not be applied in a manner which results in, or which threatens to lead to, circumvention of export subsidy commitments; nor shall non-commercial transactions be used to circumvent such commitments."
"The provision by governments or their agencies either directly or indirectly through government-mandated schemes, of imported or domestic products … for use in the production of exported goods, on terms or conditions more favourable than for provision of like or directly competitive products … for use in the production of goods for domestic consumption, if … such terms or conditions are more favourable than those commercially available57 on world markets to their exporters.
57 (footnote original) The term 'commercially available' means that the choice between domestic and imported products is unrestricted and depends only on commercial considerations".
|Short title||Full Title|
|Brazil – Desiccated Coconut||Report of the panel Brazil – Measures Affecting Desiccated Coconut, WT/DS22/R, adopted 20 March 1997|
|Brazil – Aircraft||Report of the Appellate Body Brazil – Export Financing Programme for Aircraft, WT/DS46/AB/R, adopted 20 August 1999|
|Brazil – Aircraft Article 21.5 (I)||Report of the panel Brazil - Export Financing Programme for Aircraft – Recourse by Canada to Article 21.5 of the DSU, WT/DS46/RW, 9 May 2000|
|Canada – Aircraft||Report of the Appellate Body Canada – Measures Affecting the Export of Civilian Aircraft, WT/DS70/AB/R, adopted 20 August 1999|
|Canada – Autos||Canada – Certain Measures Affecting the Automotive Industry, WT/DS139-WT/DS142|
|Canada – Dairy||Report of the panel Canada Dairy – Measures Affecting the Importation of Milk and the Exportation of Dairy Products, WT/DS103/R, WT/DS113/R, adopted 27 October 1999|
|Canada – Dairy||Report of the Appellate Body Canada Dairy – Measures Affecting the Importation of Milk and the Exportation of Dairy Products, WT/DS103/AB/R, WT/DS113/AB/R, adopted 27 October 1999|
|Canada – Dairy (Article 21.5 - New Zealand and US)||Report of the panel Canada Dairy – Measures Affecting the Importation of Milk and the Exportation of Dairy Products, recourse to Article 21.5 of the DSU by New Zealand and the United States, WT/DS103/RW, WT/DS113/RW, adopted 18 December 2001|
|Canada – Dairy (Article 21.5 - New Zealand and US)||Report of the Appellate Body Canada Dairy – Measures Affecting the Importation of Milk and the Exportation of Dairy Products, recourse to Article 21.5 of the DSU by New Zealand and the United States, WT/DS103/AB/RW, WT/DS113/AB/RW, adopted 18 December 2001|
|Canada – Export Credits||Report of the panel Canada – Export Credits and Loan Guarantees for Regional Aircraft, WT/DS222/R, adopted 19 February 2002|
|India – Patents||Report of the Appellate Body India – Patent Protection for Pharmaceutical and Agricultural Chemical Products, WT/DS50/AB/R, adopted 16 January 1998|
|US – Export Restraints||Report of the panel United States – Measures Treating Export Restraints as Subsidies, WT/DS194/R, adopted 23 August 2001|
|US – FSC||Report of the Appellate Body United States - Tax Treatment of Foreign Sales Corporations, WT/DS108/AB/R, adopted 20 March 2000|
|United States – FSC Article 21.5||Report of the Appellate Body United States - Tax Treatment for ‘Foreign Sales Corporations recourse to Article 21.5 of the DSU, WT/DS108/AB/RW, adopted 29 January 2002|