WORLD TRADE
ORGANIZATIONWT/DS108/19
5 January 2001
(01-0038)
UNITED STATES – TAX TREATMENT FOR "FOREIGN SALES CORPORATIONS"
Recourse by the European Communities to Article 21.5 of the DSU
Constitution of the Panel
Note by the Secretariat
1. At its meeting on 20 December 2000, the Dispute Settlement Body (DSB) decided, in
accordance with Article 21.5 of the DSU, to refer to the original panel the matter raised by the
European Communities in document WT/DS108/16.
2. At that DSB meeting, it was also agreed that the Panel should have standard terms of
reference as follows:
“To examine, in the light of the relevant provisions of the covered agreements cited
by the European Communities in document  WT/DS108/16, the matter referred to the
DSB by the European Communities in that document and to make such findings as
will assist the DSB in making the recommendations or in giving the rulings provided
for in those agreements.”
3. The Panel is composed as follows:
Chairman: Mr. Crawford Falconer
Members: Mr. Didier Chambovey
Mr. Seung Wha Chang
4. Australia, Canada, India, Jamaica and Japan have reserved their rights as third parties to the
dispute.
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