RESTRICTEDWORLD TRADE
ORGANIZATIONG/SCM/Q3/JOR/4
19 April 2002
(02-2238)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
SUBSIDIES
Requests Pursuant to Article 27.4 of the Agreement
on Subsidies and Countervailing Measures
Questions Posed by the UNITED STATES
Regarding the Notification of JORDAN1
The following communication, dated 17 April 2002, has been received from the Permanent
Mission of the United States.
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The following questions are submitted with respect to the request for extension of the
transition period for export subsidies under Article 27.4 of the Agreement on Subsidies and
Countervailing Measures Agreement (ASCM).  Thes e questions are preliminary in nature and are
submitted without prejudice to our final position.  We reserve the right to ask further questions.
Income Tax Law No. 57 B Exemption from Income Tax
1. Please provide greater detail regarding the nature of these programmes in accordance with
G/SCM/39 and G/SCM/6.
2. Could Jordan please explain whether this programme provides any other incentives apart
from the full or partial exemption from income tax on profits from exports?
3. What are the specific criteria that must be met to qualify for benefits under this programme?
Are benefits contingent upon the use of domestic rather than imported goods?
4. Please provide the normal income tax rates companies would pay absent this programme.
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1 G/SCM/N/74/JOR, G/SCM/N/71/JOR