agreement subsidi countervail measur member agre part gener provis articl definit subsidi purpos agreement subsidi deem exist financi contribut govern public bodi territori member refer agreement govern govern practic involv direct transfer fund grant loan equiti infus potenti direct transfer fund liabil loan guarante ii govern revenu due foregon collect fiscal incent tax credit iii govern good servic gener infrastructur purchas good iv govern make payment fund mechan entrust direct privat bodi carri type function illustr iii vest govern practic real sens differ practic govern form incom price support sens articl xvi gatt benefit confer subsidi defin paragraph subject provis part ii subject provis part iii subsidi specif accord provis articl articl specif order determin subsidi defin paragraph articl specif enerpris industri group enterpris industri refer agreement enterpris jurisdict grant author principl appli grant author legisl pursuant grant author oper explicitli limit access subsidi enterpris subsidi specif grant author legisl pursuant grant author oper establish object criteria condit govern elig amount subsidi specif exist provid elig automat criteria condit strictli adher criteria condit spell law regul offici document capabl verif notwithstand appear specif result applic principl laid subparagraph reason subsidi fact specif factor consid factor subsidi programm limit number enterpris predomin enterpris grant disproportion larg amount subsidi enterpris manner discret exercis grant author decis grant subsidi appli subparagraph account extent diversif econom activ wihin jurisdict grant author length time subsidi programm oper subsidi limit enterpris locat design geograph region jurisdict grant author specif understood set chang gener applic tax rate level govern entitl deem specif subsidi purpos agreement subsidi fall provis articl deem specif determin specif provis articl substanti basi posit evid part ii prohibit subsidi articl prohibit provid agreement agricultur subsidi wihin mean articl prohibit subsidi conting law fact sole condit export perform includ illustr annex subsidi conting sole condit domest import good member grant maintain subsidi refer paragraph articl remedi member reason prohibit subsidi grant maintain member member request consult member request consult paragraph includ statement evid regard exis natur subsidi question request consult paragraph member believ grant maintain subsidi question enter consult quickli purpos consult clarifi fact situat arriv mutual agre solut mutual agre solut reach dai request consult member parti consult refer matter disput settlement bodi dsb establish panel dsb decid consensu establish panel establish panel request assist perman group expert refer agreement pge regard measur question prohibit subsidi request pge immedi review evid regard exist natur measur question provid opportun member appli maintain measur demonstr measur question prohibit subsidi pge report conclus panel time limit determin panel pge conclus issu measur question prohibit subsidi accept panel modif panel submit final report parti disput report circul member dai date composit establish panel term refer measur question found prohibit subsidi panel recommend subsid member withdraw subsidi delai regard panel recommend time period measur withdrawn dai issuanc panel report member report adopt dsb parti disput formal notifi dsb decis appeal dsb decid consensu adopt report panel report appeal appel bodi issu decis dai date parti disput formal notifi intent appeal appel bodi consid provid report dai inform dsb write reason delai estim period submit report case proceed exce dai apel report adopt dsb uncondition accept parti disput dsb decid consensu adopt appel report dai issuanc member event recommend dsb time period panel commenc date adopt panel report appel bodi report dsb grant author complain member counter measur dsb decid consensu reject request event parti disput request arbitr paragraph articl disput settlement understand dsu arbitr determin counter measur purpos disput conduct pursuant articl time period specif prescrib articl time period applic dsu conduct disput half time prescrib part iii action subsidi articl advers effect member subsidi refer paragraph articl advers effect interest member injuri domest industri member nullif impair benefit accru directli indirectli member gatt benefit concess bound articl ii gatt prejudic interest member articl appli subsidi maintain agricultur product provid articl agreement agricultur articl prejudic prejudic sens paragraph articl deem exist case total ad valorem subsid product exceed cent subsidi cover oper loss sustain industri subsidi cover oper loss sustain enterpris time measur recurr repeat enterpris provid time develop long term solut avoid acut social problem direct forgiv debt forgiv govern held debt grant cover debt repay notwithstand provis paragraph prejudic found subsid member demonstr subsidi question result effect enumer paragraph prejudic sens paragraph articl aris case appli effect subsidi displac imped import product member market subsid member effect subsidi displac imped export product member countri market effect subsidi signific price undercut subsid product compar price product member market signific price suppress price depress lost sale market effect subsidi increas world market share subsid member subsid primari product commod compar averag share previou period year increas consist trend period subsidi grant purpos paragraph displac imped export includ case subject provis paragraph demonstr chang rel share market disadvantag subsid product appropri repres period suffici demonstr clear trend develop market product concern normal circumst year chang rel share market includ situat increas market share subsid product market share subsid product remain constant circumst absenc subsidi declin market share subsid product declin slower rate case absenc subsidi purpos paragraph price undercut includ case price undercut demonstr comparison price subsid product price subsid product suppli market comparison made level trade compar time due account factor affect price compar direct comparison exist price undercut demonstr basi export unit valu member market prejudic alleg arisen subject provis paragraph annex make parti disput aris articl panel establish pursuant paragraph articl relev inform obtain market share parti disput price product involv displac impedi result prejudic aris paragraph circumst exist relev period prohibit restrict export product complain member import complain member countri market concern decis import govern oper monopoli trade state trade product concern shift commerci reason import complain member countri countri natur disast strike transport disrupt forc majeur substanti affect product qualiti quantiti price product export complain member exist arrang limit export complain member voluntari decreas avail export product concern complain member includ inter alia situat firm complain member autonom alloc export product market failur conform standard regulatori requir import countri absenc circumst refer paragraph exist prejudic determin basi inform submit obtain panel includ inform submit accord provis annex articl appli subsidi maintain agricultur product provid articl agreement agricultur articl remedi provid articl agreement agricultur member reason subsidi refer articl grant maintain member result injuri domest industri nullif impair prejudic member request consult member request consult paragraph includ statement evid regard exist natur subsidi question injuri caus domest industri nullif impair prejudic caus interest member request consult request consult paragraph member believ grant maintain subsidi practic question enter consult quickli purpos consult clarifi fact situat arriv mutual agre solut consult result mutual agre solut dai member parti consult refer matter dsb establish panel dsb decid consensu establish panel composit panel term refer establish dai date establish panel review matter submit final report parti disput report circul member dai date composit establish panel term refer dai issuanc panel report member report adopt dsb parti disput formal notifi dsb decis appeal dsb decid consensu adopt report panel report appeal appel bodi issu decis dai date parti disput formal notifi intent appeal appel bodi consid provid report dai inform dsb write reason delai estim period submit report case proceed exce dai appel report adopt dsb uncondition accept parti disput dsb decid consensu adopt appel report dai issuanc member panel report appel bodi report adopt determin subsidi result advers effect interest member mean articl member grant maintain subsidi step remov advers effect withdraw subsidi event member step remov advers effect subsidi withdraw subsidi month date dsb adopt panel report appel bodi report absenc agreement compens dsb grant author complain member counter measur commensur degre natur advers effect determin exist dsb decid consensu reject request event parti disput request arbitr paragraph articl dsu arbitr determin counter measur commensur degre natur advers effect determin exist part iv action subsidi articl identif action subsidi subsidi consid action subsidi specif mean articl subsidi specif mean articl meet condit provid paragraph notwithstand provis part iii subsidi action assist research activ conduct firm higher educ research establish contract basi firm assist cover cent cost industri research cent cost pre competit develop activ provid assist limit exclus cost personnel research technician support staff emploi exclus research activ ii cost instrument equip land build exclus perman dispos commerci basi research activ iii cost consult equival servic exclus research activ includ bought research technic knowledg patent iv addit overhead cost incur directli result research activ run cost materi suppli incur directli result research activ assist disadvantag region territori member pursuant gener framework region develop specif mean articl elig region provid disadvantag region design contigu geograph area defin econom administr ident ii region consid disadvantag basi neutral object criteria indic region difficulti aris temporari circumst criteria spell law regul offici document capabl verif iii criteria includ measur econom develop base factor incom capita household incom capita gdp capita cent averag territori concern unemploy rate cent averag territori concern measur year period measur composit includ factor assist promot adapt exist facil environment requir impos law regul result greater constraint financi burden firm provid assist time recur measur ii limit cent cost adapt iii cover cost replac oper assist invest fulli born firm iv directli link proportion firm plan reduct nuisanc pollut cover manufactur cost save achiev firm adopt equip product process subsidi programm provis paragraph invok notifi advanc implement committe accord provis part vii notif suffici precis enabl member evalu consist programm condit criteria provid relev provis paragraph member provid committe yearli updat notif suppli inform global expenditur programm modif programm member request inform individu case subsid notifi programm request member secretariat review notif made pursuant paragraph requir addit inform subsid member notifi programm review secretariat report find committe committe request promptli review find secretariat review secretariat request notif view determin condit criteria laid paragraph met procedur provid paragraph complet latest regular meet committe notif subsidi programm provid month elaps notif regular meet committe review procedur paragraph appli request substanti modif programm notifi yearli updat refer paragraph request member determin committe refer paragraph failur committe make determin violat individu case condit set notifi programm submit bind arbitr arbitr bodi present conclus member dai date matter refer arbitr bodi provid paragraph dsu appli arbitr conduct paragraph articl consult author remedi implement programm refer paragraph articl notwithstand fact programm consist criteria laid paragraph member reason programm result advers effect domest industri member damag difficult repair member request consult member grant maintain subsidi request consult paragraph member grant maintain subsidi programm question enter consult quickli purpos consult clarifi fact situat arriv mutual accept solut mutual accept solut reach consult paragraph dai request consult request member refer matter committe matter refer committe committe immedi review fact involv evid effect refer paragraph committe determin effect exist recommend subsid member modifi programm remov effect committe present conclus dai date matter refer paragraph event recommend month committe author request member counter measur commensur natur degre effect determin exist part countervail measur articl applic articl vi gatt member step ensur imposit countervail duti product territori member import territori member accord provis articl vi gatt term agreement countervail duti impos pursuant investig initi conduct accord provis agreement agreement agricultur articl initi subsequ investig provid paragraph investig determin exist degre effect alleg subsidi initi written applic behalf domest industri applic paragraph includ suffici evid exist subsidi amount injuri mean articl vi gatt interpret agreement causal link subsid import alleg injuri simpl assert unsubstanti relev evid consid suffici meet requir paragraph applic inform applic ident applic descript volum domest product product applic written applic made behalf domest industri applic identifi industri behalf applic made list domest produc product associ domest produc product extent descript volum domest product product account produc ii complet descript allegedli subsid product name countri countri origin export question ident export foreign produc list person import product question iii evid regard exist amount natur subsidi question iv evid alleg injuri domest industri caus subsid import effect subsidi evid includ inform evolut volum allegedli subsid import effect import price product domest market consequ impact import domest industri demonstr relev factor indic bear state domest industri list paragraph articl author review accuraci adequaci evid provid applic determin evid suffici justifi initi investig investig initi pursuant paragraph author determin basi examin degre support opposit applic express domest produc product applic made behalf domest industri applic consid made behalf domest industri support domest produc collect output constitut cent total product product produc portion domest industri express support opposit applic investig initi domest produc expressli support applic account cent total product product produc domest industri author avoid decis made initi investig public applic initi investig special circumst author concern decid initi investig receiv written applic behalf domest industri initi investig proce suffici evid exist subsidi injuri causal link paragraph justifi initi investigt evid subsidi injuri consid simultan decis initi investig investig start date earliest date accord provis agreement provision measur appli case product import directli countri origin export import member intermedi countri provis agreement fulli applic transact transact purpos agreement regard place countri origin import member applic paragraph reject investig termin promptli author concern satisfi suffici evid subsid injuri justifi proceed case termin case amount subsidi de minimi volum subsid import actual potenti injuri neglig purpos paragraph amount subsidi consid de minimi subsidi cent ad valorem investig hinder procedur custom clearanc investig special circumst conclud year case month initi articl evid interest member interest parti countervail duti investig notic inform author requir ampl opportun present write evid relev respect investig question export foreign produc interest member receiv questionnair countervail duti investig dai repli due consider request extens dai period shown extens grant practic subject requir protect confidenti inform evid present write interest member interest parti made promptli interest member interest parti particip investig investig initi author provid full text written applic receiv paragraph articl export author export member make request interest parti involv due regard paid protect confidenti inform provid paragraph interest member interest parti justif present inform oral inform provid oral interest member interest parti subsequ requir reduc submiss write decis investig author base inform argument written record author interest member interest parti particip investig due account protect confidenti inform author practic provid time opportun interest member interest parti inform relev present case confidenti defin paragraph author countervail duti investig prepar present basi inform inform natur confidenti disclosur signific competit advantag competitor disclosur significantli advers effect person suppli inform person supplier acquir inform provid confidenti basi parti investig good shown treat author inform disclos specif permiss parti submit author requir interest member interest parti provid confidenti inform furnish confidenti summari thereof summari suffici detail permit reason understand substanc inform submit confid except circumst member parti inform suscept summari except circumst statement reason summar provid author find request confidenti warrant supplier inform unwil make inform public author disclosur gener summari form author disregard inform demonstr satisfact sourc inform correct circumst provid paragraph author investig satisfi accuraci inform suppli interest member interest parti find base investig author carri investig territori member requir provid notifi good time member question member object investig investig author carri investig premis firm examin record firm firm agre member question notifi object procedur set annex vi appli investig premis firm subject requir protect confidenti inform author make result investig provid disclosur thereof pursuant paragraph firm pertain make result applic case interest member interest parti refus access provid inform reason period significantli imped investig preliminari final determin affirm neg made basi fact author final determin made inform interest member interest parti essenti fact consider form basi decis appli definit measur disclosur place suffici time parti defend interest purpos agreement interest parti includ export foreign produc import product subject investig trade busi associ major member produc export import product ii produc product import member trade busi associ major member produc product territori import member list preclud member allow domest foreign parti mention includ interest parti author provid opportun industri user product investig repres consum organ case product commonli sold retail level provid inform relev investig subsid injuri causal author due account difficulti experienc interest parti small compani suppli inform request provid assist practic procedur set intend prevent author member proceed expediti regard initi investig reach preliminari final determin affirm neg appli provision final measur accord relev provis agreement articl consult applic articl accept event initi investig member product subject investig invit consult aim clarifi situat matter refer paragraph articl arriv mutual agre solut period investig member product subject investig afford reason opportun continu consult view clarifi factual situat arriv mutual agre solut prejudic oblig afford reason opportun consult provis consult intend prevent author member proceed expediti regard initi investig reach preliminari final determin affirm neg appli provision final measur accord provis agreement member intend initi investig conduct investig permit request member member product subject investig access confidenti evid includ confidenti summari confidenti data initi conduct investig articl calcul amount subsidi term benefit recipi purpos part method investig author calcul benefit recipi confer pursuant paragraph articl provid nation legisl implement regul member concern applic case transpar adequ explain method consist guidelin govern provis equiti capit consid confer benefit invest decis regard inconsist usual invest practic includ provis risk capit privat investor territori member loan govern consid confer benefit differ amount firm receiv loan pai govern loan amount firm pai compar commerci loan firm obtain market case benefit differ amount loan guarante govern consid confer benefit differ amount firm receiv guarante pai loan guarante govern amount firm pai compar commerci loan absent govern guarante case benefit differ amount adjust differ fee provis good servic purchas good govern consid confer benefit provis made adequ remuner purchas made adequ remuner adequaci remuner determin relat prevail market condit good servic question countri provis purchas includ price qualiti avail market transport condit purchas sale articl determin injuri determin injuri purpos articl vi gatt base posit evid involv object examin volum subsid import effect subsid import price domest market product consequ impact import domest produc product regard volum subsid import investig author signific increas subsid import absolut term rel product consumpt import member regard effect subsid import price investig author signific price undercut subsid import compar price product import member effect import depress price signific degre prevent price increas occur signific degre factor necessarili give decis guidanc import product countri simultan subject countervail duti investig investig author cumul assess effect import determin amount subsid establish relat import countri de minimi defin paragraph articl volum import countri neglig cumul assess effect import light condit competit import product condit competit import product domest product examin impact subsid import domest industri includ evalu relev econom factor indic bear state industri includ actual potenti declin output sale market share profit product return invest util capac factor affect domest price actual potenti neg effect cash flow inventori employ wage growth abil rais capit invest case agricultur increas burden govern support programm list exhaust factor necessarili give decis guidanc demonstr subsid import effect subsidi caus injuri mean agreement demonstr causal relationship subsid import injuri domest industri base examin relev evid author author examin factor subsid import time injur domest industri injuri caus factor attribut subsid import factor relev respect includ inter alia volum price subsid import product question contract demand pattern consumpt trade restrict practic competit foreign domest produc develop technolog export perform product domest industri effect subsid import assess relat domest product product data permit separ identif product basi criteria product process produc sale profit separ identif product effect subsid import assess examin product narrowest group rang product includ product inform provid determin threat materi injuri base fact alleg conjectur remot possibl chang circumst creat situat subsidi injuri foreseen immin make determin exist threat materi injuri investig author inter alia factor natur subsidi subsidi question trade effect aris therefrom ii signific rate increas subsid import domest market indic likelihood substanti increas import iii suffici freeli dispos immin substanti increas capac export indic likelihood substanti increas subsid export import member market take account avail export market absorb addit export iv import enter price signific depress suppress effect domest price increas demand import inventori product investig factor necessarili give decis guidanc total factor consid lead conclus subsid export immin protect action materi injuri occur respect case injuri threaten subsid import applic countervail measur consid decid special care articl definit domest industri purpos agreement term domest industri provid paragraph interpret refer domest produc product collect output product constitut major proport total domest product product produc relat export import import allegedli subsid product product countri term domest industri interpret refer rest produc except circumst territori member product question divid competit market produc market regard separ industri produc market sell product product question market demand market substanti degre suppli produc product question locat territori circumst injuri found exist major portion total domest industri injur provid concentr subsid import isol market provid subsid import caus injuri produc product market domest industri interpret refer produc area market defin paragraph countervail duti levi product question consign final consumpt area constitut law import member permit levi countervail duti basi import member levi countervail duti limit export opportun ceas export subsid price area concern give assur pursuant articl adequ assur regard promptli duti levi product specif produc suppli area question countri reach provis paragraph articl xxiv gatt level integr characterist singl unifi market industri entir area integr domest industri refer paragraph provis paragraph articl applic articl articl provision measur provision measur appli investig initi accord provis articl public notic effect interest member interest parti adequ opportun submit inform make comment preliminari affirm determin made subsidi exist injuri domest industri caus subsid import author concern judg measur prevent injuri caus investig provision measur form provision countervail duti guarante cash deposit bond equal amount provision calcul amount subsid provision measur appli sooner dai date initi investig applic provision measur limit short period exceed month relev provis articl applic provision measur articl undertak proceed suspend termin imposit provision measur countervail duti receipt satisfactori voluntari undertak govern export member agre elimin limit subsidi measur effect export agre revis price investig author satisfi injuri effect subsidi elimin price increas undertak higher elimin amount subsidi desir price increas amount subsidi increas adequ remov injuri domest industri undertak sought accept author import member made preliminari affirm determin subsid injuri caus subsid case undertak export obtain consent export member undertak offer accept author import member accept impract number actual potenti export great reason includ reason gener polici case aris practic author provid export reason led accept undertak inappropri extent give export opportun make comment thereon undertak accept investig subsid injuri complet export member desir import member decid case neg determin subsid injuri made undertak automat laps case determin due larg part exist undertak case author concern requir undertak maintain reason period consist provis agreement event affirm determin subsid injuri made undertak continu consist term provis agreement price undertak suggest author import member export forc enter undertak fact govern export offer undertak accept invit prejudic consider case author free determin threat injuri realiz subsid import continu author import member requir govern export undertak accept provid period inform relev fulfil undertak permit verif pertin data case violat undertak author import member agreement conform provis expediti action constitut applic provision measur inform case definit duti levi accord agreement product enter consumpt dai applic provision measur retroact assess appli import enter violat undertak articl imposit collect countervail duti reason effort made complet consult member make final determin exist amount subsidi effect subsidi subsid import caus injuri impos countervail duti accord provis articl subsidi subsidi withdrawn decis impos countervail duti case requir imposit fulfil decis amount countervail duti impos full amount subsidi decis made author import member desir imposit permiss territori member duti total amount subsidi lesser duti adequ remov injuri domest industri procedur establish author concern due account represent made domest interest parti interest advers affect imposit countervail duti countervail duti impos respect product countervail duti levi amount case discriminatori basi import product sourc found subsid caus injuri import sourc renounc subsidi question undertak term agreement accept export export subject definit countervail duti investig reason refus cooper entitl expedit review order investig author promptli establish individu countervail duti rate export countervail duti levi import product excess amount subsidi found exist calcul term subsid unit subsid export product articl retroact provision measur countervail duti appli product enter consumpt time decis paragraph articl paragraph articl enter forc subject except set articl final determin injuri threat thereof materi retard establish industri made case final determin threat injuri effect subsid import absenc provision measur led determin injuri countervail duti levi retroact period provision measur appli definit countervail duti higher amount guarante cash deposit bond differ collect definit duti amount guarante cash deposit bond excess amount reimburs bond releas expediti manner provid paragraph determin threat injuri materi retard made injuri occur definit countervail duti impos date determin threat injuri materi retard cash deposit made period applic provision measur refund bond releas expediti manner final determin neg cash deposit made period applic provision measur refund bond releas expediti manner critic circumst subsid product question author find injuri difficult repair caus massiv import short period product benefit subsidi paid bestow inconsist provis gatt agreement deem order preclud recurr injuri assess countervail duti retroact import definit countervail duti assess import enter consumpt dai prior date applic provision measur articl durat review countervail duti undertak countervail duti remain forc long extent counteract subsid caus injuri author review continu imposit duti warrant initi provid reason period time elaps imposit definit countervail duti request interest parti submit posit inform substanti review interest parti request author examin continu imposit duti offset subsid injuri continu recur duti remov vari result review paragraph author determin countervail duti longer warrant termin immedi notwithstand provis paragraph definit countervail duti termin date year imposit date recent review paragraph review cover subsid injuri paragraph author determin review initi date initi duli substanti request made behalf domest industri reason period time prior date expiri duti lead continu recurr subsid injuri duti remain forc pend outcom review provis articl evid procedur appli review carri articl review carri expediti conclud month date initi review provis articl appli mutati mutandi undertak accept articl articl public notic explan determin author satisfi suffici evid justifi initi investig pursuant articl member member product subject investig interest parti investig author interest notifi public notic public notic initi investig make separ report adequ inform export countri countri product involv ii date initi investig iii descript subsidi practic practic investig iv summari factor alleg injuri base address represent interest member interest parti direct vi time limit allow interest member interest parti make view public notic preliminari final determin affirm neg decis accept undertak pursuant articl termin undertak termin definit countervail duti notic set make separ report suffici detail find conclus reach issu fact law consid materi investig author notic report forward member member product subject determin undertak interest parti interest public notic imposit provision measur set make separ report suffici detail explan preliminari determin exist subsidi injuri refer matter fact law led argument accept reject notic report due regard paid requir protect confidenti inform name supplier impractic suppli countri involv ii descript product suffici custom purpos iii amount subsidi establish basi exist subsidi determin iv consider relev injuri determin set articl main reason lead determin public notic conclus suspens investig case affirm determin provid imposit definit duti accept undertak make separ report relev inform matter fact law reason led imposit final measur accept undertak due regard paid requir protect confidenti inform notic report inform paragraph reason accept reject relev argument claim made interest member export import public notic termin suspens investig accept undertak pursuant articl includ make separ report confidenti part undertak provis articl appli mutati mutandi initi complet review pursuant articl decis articl appli duti retroact articl judici review member nation legisl provis countervail duti measur maintain judici arbitr administr tribun procedur purpos inter alia prompt review administr action relat final determin review determin mean articl tribun procedur independ author respons determin review question provid interest parti particip administr proceed directli individu affect administr action access review part vi institut articl committe subsidi countervail measur subsidiari bodi establish committe subsidi countervail measur compos repres member committe elect chairman meet year envisag relev provis agreement request member committe carri respons assign agreement member afford member opportun consult matter relat oper agreement further object wto secretariat act secretariat committe committe set subsidiari bodi committe establish perman group expert compos independ person highli qualifi field subsidi trade relat expert elect committe replac year pge request assist panel provid paragraph articl committe seek advisori opinion exist natur subsidi pge consult member give advisori opinion natur subsidi propos introduc maintain member advisori opinion confidenti invok proceed articl carri function committe subsidiari bodi consult seek inform sourc deem committe subsidiari bodi seek inform sourc jurisdict member inform member involv part vii notif surveil articl notif member agre prejudic provis paragraph articl xvi gatt notif subsidi submit june year conform provis paragraph member notifi subsidi defin paragraph articl specif mean articl grant maintain territori content notif suffici specif enabl member evalu trade effect understand oper notifi subsidi programm connect prejudic content form questionnair subsidi member ensur notif inform form subsidi grant loan tax concess ii subsidi unit case total amount annual amount budget subsidi indic averag subsidi unit previou year iii polici object purpos subsidi iv durat subsidi time limit attach statist data permit assess trade effect subsidi specif point paragraph address notif explan provid notif subsidi grant specif product sector notif organ product sector member measur territori requir notif paragraph articl xvi gatt agreement inform secretariat write member recogn notif measur prejudg legal statu gatt agreement effect agreement natur measur member time make written request inform natur extent subsidi grant maintain member includ subsidi refer part iv explan reason specif measur consid subject requir notif member request provid inform quickli comprehens manner readi request provid addit inform request member provid suffici detail enabl member assess complianc term agreement member consid inform provid bring matter attent committe member consid measur member effect subsidi notifi accord provis paragraph articl xvi gatt articl bring matter attent member alleg subsidi notifi promptli member bring alleg subsidi question notic committe member report delai committe preliminari final action respect countervail duti report secretariat inspect member member submit semi annual basi report countervail duti action preced month semi annual report submit agre standard form member notifi committe author compet initi conduct investig refer articl domest procedur govern initi conduct investig articl surveil committe examin full notif submit paragraph articl xvi gatt paragraph articl agreement special session held year notif submit interven year updat notif examin regular meet committe committe examin report submit paragraph articl regular meet committe part viii develop countri member articl special differenti treatment develop countri member member recogn subsidi plai import role econom develop programm develop countri member prohibit paragraph articl appli develop countri member refer annex vii develop countri member period year date entri forc wto agreement subject complianc provis paragraph prohibit paragraph articl appli develop countri member period year appli leastdevelop countri member period year date entri forc wto agreement develop countri member refer paragraph phase export subsidi year period prefer progress manner develop countri member increas level export subsidi elimin period shorter provid paragraph export subsidi inconsist develop develop countri member deem appli subsidi year period year expiri period enter consult committe determin extens period justifi examin relev econom financi develop develop countri member question committe determin excess justifi develop countri member concern hold annual consult committe determin necess maintain subsidi determin made committe develop countri member phase remain export subsidi year end author period develop countri member reach export competit product phase export subsidi product period year develop countri member refer annex vii reach export competit product export subsidi product gradual phase period year export competit product exist develop countri member export product reach share cent world trade product consecut calendar year export competit exist basi notif develop countri member reach export competit basi comput undertaken secretariat request member purpos paragraph product defin section head harmon system nomenclatur committe review oper provis year date entri forc wto agreement provis articl appli develop countri member case export subsidi conform provis paragraph relev provis case articl presumpt term paragraph articl subsidi grant develop countri member result prejudic defin agreement prejudic applic term paragraph demonstr posit evid accord provis paragraph articl action subsidi grant maintain develop countri member refer paragraph articl action author articl nullif impair tariff concess oblig gatt found exist result subsidi displac imped import product member market subsid develop countri member injuri domest industri market import member occur countervail duti investig product origin develop countri member termin author concern determin level subsidi grant product question exce cent calcul unit basi volum subsid import repres cent total import product import member import develop countri member individu share total import repres cent collect account cent total import product import member develop countri member scope paragraph elimin export subsidi prior expiri period year date entri forc wto agreement develop countri member refer annex vii number paragraph cent cent provis appli date elimin export subsidi notifi committe long export subsidi grant notifi develop countri member provis expir year date entri forc wto agreement provis paragraph govern determin de minimi paragraph articl provis part iii appli direct forgiv debt subsidi cover social cost form includ relinquish govern revenu transfer liabil subsidi grant directli link privat programm develop countri member provid programm subsidi involv grant limit period notifi committe programm result eventu privat enterpris concern committe request interest member undertak review specif export subsidi practic develop countri member examin practic conform develop committe request interest develop countri member undertak review specif countervail measur examin consist provis paragraph applic develop countri member question part ix transit arrang articl exist programm subsidi programm establish territori member date member sign wto agreement inconsist provis agreement notifi committe dai date entri forc wto agreement member brought conform provis agreement year date entri forc wto agreement member subject part ii member extend scope programm programm renew expiri articl transform market economi member process transform central plan market free enterpris economi appli programm measur transform member subsidi programm fall scope articl notifi paragraph phase brought conform articl period year date entri forc wto agreement case articl appli addit period subsidi programm fall scope paragraph articl action articl respect action subsidi provis paragraph articl appli subsidi programm fall scope articl notifi committe earliest practic date date entri forc wto agreement notif subsidi made year date entri forc wto agreement except circumst member refer paragraph departur notifi programm measur time frame committe departur deem process transform part disput settlement articl provis articl xxii xxiii gatt elabor appli disput settlement understand appli consult settlement disput agreement specif provid part xi final provis articl provision applic provis paragraph articl provis articl articl appli period year begin date entri forc wto agreement dai end period committe review oper provis view determin extend applic present draft modifi form period articl final provis specif action subsidi member accord provis gatt interpret agreement reserv enter respect provis agreement consent member subject paragraph provis agreement appli investig review exist measur initi pursuant applic made date entri forc member wto agreement purpos paragraph articl exist countervail measur deem impos date date entri forc member wto agreement case domest legisl member forc date includ claus type provid paragraph member step gener charact ensur date entri forc wto agreement conform law regul administr procedur provis agreement appli member question member inform committe law regul relev agreement administr law regul committe review annual implement oper agreement take account object thereof committe inform annual council trade good develop period cover review annex agreement constitut integr part thereof annex illustr list export subsidi provis govern direct subsidi firm industri conting export perform currenc retent scheme similar practic involv bonu export intern transport freight charg export shipment provid mandat govern term favour domest shipment provis govern agenc directli indirectli govern mandat scheme import domest product servic product export good term condit favour provis directli competit product servic product good domest consumpt case product term condit favour commerci world market export full partial exempt remiss deferr specif relat export direct tax social welfar charg paid payabl industri commerci enterpris allow special deduct directli relat export export perform grant respect product domest consumpt calcul base direct tax charg exempt remiss respect product distribut export product indirect tax excess levi respect product distribut product sold domest consumpt exempt remiss deferr prior stage cumul indirect tax good servic product export product excess exempt remiss deferr prior stage cumul indirect tax good servic product product sold domest consumpt provid prior stage cumul indirect tax exempt remit defer export product exempt remit defer product sold domest consumpt prior stage cumul indirect tax levi input consum product export product make normal allow wast item interpret accord guidelin consumpt input product process contain annex ii remiss drawback import charg excess levi import input consum product export product make normal allow wast provid case firm quantiti home market input equal qualiti characterist import input substitut order benefit provis import export oper occur reason time period exce year item interpret accord guidelin consumpt input product process contain annex ii guidelin determin substitut drawback system export subsidi contain annex iii provis govern special institut control govern export credit guarante insur programm insur guarante programm increas cost export product exchang risk programm premium rate inadequ cover long term oper cost loss programm grant govern special institut control act author govern export credit rate pai fund emploi pai borrow intern capit market order obtain fund matur credit term denomin currenc export credit payment part cost incur export financi institut obtain credit secur materi advantag field export credit term provid member parti intern undertak offici export credit twelv origin member agreement parti januari successor undertak adopt origin member practic member appli interest rate provis relev undertak export credit practic conform provis consid export subsidi prohibit agreement charg public account constitut export subsidi sens articl xvi gatt annex ii guidelin consumpt input product process indirect tax rebat scheme exempt remiss deferr prior stage cumul indirect tax levi input consum product export product make normal allow wast similarli drawback scheme remiss drawback import charg levi input consum product export product make normal allow wast illustr list export subsidi annex agreement make refer term input consum product export product paragraph pursuant paragraph indirect tax rebat scheme constitut export subsidi extent result exempt remiss deferr prior stage cumul indirect tax excess amount tax levi input consum product export product pursuant paragraph drawback scheme constitut export subsidi extent result remiss drawback import charg excess levi input consum product export product paragraph stipul normal allow wast made find consumpt input product export product paragraph substitut ii examin input consum product export product part countervail duti investig pursuant agreement investig author proce basi alleg indirect tax rebat scheme drawback scheme convei subsidi reason rebat excess drawback indirect tax import charg input consum product export product investig author determin govern export member place appli system procedur confirm input consum product export product amount system procedur determin appli investig author examin system procedur reason effect purpos intend base gener accept commerci practic countri export investig author deem carri accord paragraph articl practic test order verifi inform satisfi system procedur effect appli system procedur reason institut consid reason found appli appli effect examin export member base actual input involv carri context determin excess payment occur investig author deem examin carri accord paragraph investig author treat input physic incorpor input product process physic present product export member note input present final product form enter product process determin amount input consum product export product normal allow wast account wast treat consum product export product term wast refer portion input serv independ function product process consum product export product reason ineffici recov sold manufactur investig author determin claim allow wast normal account product process averag experi industri countri export technic factor investig author bear mind import question author export member calcul amount wast amount intend includ tax duti rebat remiss annex iii guidelin determin substitut drawback system export subsidi drawback system refund drawback import charg input consum product process product export product domest input qualiti characterist substitut import input pursuant paragraph illustr list export subsidi annex substitut drawback system constitut export subsidi extent result excess drawback import charg levi initi import input drawback claim ii examin substitut drawback system part countervail duti investig pursuant agreement investig author proce basi paragraph illustr list stipul home market input substitut import input product product export provid input equal quantiti qualiti characterist import input substitut exist verif system procedur import enabl govern export member ensur demonstr quantiti input drawback claim exce quantiti similar product export form drawback import charg excess origin levi import input question alleg substitut drawback system convei subsidi investig author proce determin govern export member place appli verif system procedur system procedur determin appli investig author examin verif procedur reason effect purpos intend base gener accept commerci practic countri export extent procedur determin meet test effect appli subsidi presum exist deem investig author carri accord paragraph articl practic test order verifi inform satisfi verif procedur effect appli verif procedur reason procedur institut consid reason found appli appli effect subsidi case examin export member base actual transact involv carri determin excess payment occur investig author deem examin carri accord paragraph exist substitut drawback provis export allow select import shipment drawback claim consid convei subsidi excess drawback import charg sens paragraph deem exist govern paid interest moni refund drawback scheme extent interest paid payabl annex iv calcul total ad valorem subsid paragraph articl calcul amount subsidi purpos paragraph articl term cost grant govern provid paragraph determin rate subsid exce cent product product calcul total recipi firm sale recent month period sale data preced period subsidi grant subsidi ti product sale product product calcul total recipi firm sale product recent month period sale data preced period subsidi grant recipi firm start situat prejudic deem exist rate subsid exce cent total fund invest purpos paragraph start period extend year product recipi firm locat inflationari economi countri product calcul recipi firm total sale sale relev product subsidi ti preced calendar year index rate inflat experienc month preced month subsidi determin rate subsid year subsidi programm author territori member aggreg subsidi grant prior date entri forc wto agreement benefit alloc futur product includ rate subsid subsidi action relev provis agreement includ calcul amount subsidi purpos paragraph articl annex procedur develop inform prejudic member cooper develop evid examin panel procedur paragraph articl parti disput countri member concern notifi dsb provis paragraph articl invok organ respons administr provis territori procedur compli request inform case matter refer dsb paragraph articl dsb request initi procedur obtain inform govern subsid member establish exist amount subsid total sale subsid firm inform analyz advers effect caus subsid product process includ present question govern subsid member complain member collect inform clarifi obtain elabor inform parti disput notif procedur set part vii case effect countri market parti disput collect inform includ question govern countri member analyz advers effect complain member subsid member requir administ impos unreason burden countri member member expect make market price analysi special purpos inform suppli readili obtain member recent statist gather relev statist servic publish custom data import declar valu product concern parti disput undertak detail market analysi expens task person firm conduct analysi facilit author countri member person firm access inform maintain confidenti govern dsb design repres serv function facilit inform gather process sole purpos repres ensur time develop inform facilit expediti subsequ multilater review disput repres suggest wai effici solicit inform encourag cooper parti inform gather process outlin paragraph complet dai date matter refer dsb paragraph articl inform obtain process submit panel establish dsb accord provis part inform includ inter alia data amount subsidi question total sale subsid firm price subsid product price subsid product price supplier market suppli subsid product market question market share includ rebutt evid supplement inform panel deem relev reach conclus subsid countri member fail cooper inform gather process complain member present case prejudic base evid fact circumst cooper subsid countri member inform unavail due cooper subsid countri member panel complet record reli inform make determin panel draw advers infer instanc cooper parti involv inform gather process make determin inform advers infer panel advic dsb repres nomin paragraph reason request inform effort made parti compli request cooper time manner inform gather process limit abil panel seek addit inform deem essenti proper resolut disput adequ sought develop process ordinarili panel request addit inform complet record inform support parti posit absenc inform record result unreason cooper parti inform gather process annex vi procedur spot investig pursuant paragraph articl initi investig author export member firm concern inform intent carri spot investig except circumst intend includ government expert investig team firm author export member inform government expert subject effect sanction breach confidenti requir standard practic obtain explicit agreement firm concern export member visit final schedul agreement firm concern obtain investig author notifi author export member name address firm visit date agre suffici advanc notic firm question visit made visit explain questionnair made request export firm case request investig author place dispos firm visit made author import member notifi repres govern member question object visit main purpos spot investig verifi inform provid obtain detail carri respons questionnair receiv firm agre contrari govern export member inform investig author anticip visit object standard practic prior visit advis firm concern gener natur inform verifi inform provid preclud request made spot detail provid light inform obtain enquiri question put author firm export member essenti success spot investig answer visit made annex vii develop countri member refer paragraph articl develop countri member subject provis paragraph articl term paragraph articl develop countri design unit nation member wto develop countri member wto subject provis applic develop countri member paragraph articl gnp capita reach annum bolivia cameroon congo côte ivoir dominican republ egypt ghana guatemala guyana india indonesia kenya morocco nigaragua nigeria pakistan philippin seneg sri lanka zimbabw accord provis articl xvi gatt note articl xvi provis annex iii agreement exempt export product duti tax born product destin domest consumpt remiss duti tax amount excess accru deem subsidi object criteria condit criteria condit neutral favour enterpris econom natur horizont applic number employe size enterpris regard inform frequenc applic subsidi refus approv reason decis consid standard met fact demonstr grant subsidi made legal conting export perform fact ti actual anticip export export earn mere fact subsidi grant enterpris export reason consid export subsidi mean provis measur refer annex constitut export subsidi prohibit provis agreement time period mention articl extend mutual agreement establish articl meet dsb schedul period meet held purpos express meant counter measur disproportion light fact subsidi dealt provis prohibit express meant counter measur disproportion light fact subsidi dealt provis prohibit term injuri domest industri sens part term nullif impair agreement sens relev provis gatt exist nullif impair establish accord practic applic provis term prejudic interest member agreement sens paragraph articl xvi gatt includ threat prejudic total ad valorem subsid calcul accord provis annex iv anticip civil aircraft subject specif multilater rule threshold subparagraph appli civil aircraft member recogn royalti base financ civil aircraft programm fulli repaid due level actual sale fall level forecast sale constitut prejudic purpos subparagraph multilater agre specif rule appli trade product commod question fact circumst refer paragraph confer legal statu term gatt agreement circumst isol sporad insignific event request relat subsidi deem result prejudic term paragraph articl evid prejudic limit evid condit paragraph articl met time period mention articl extend mutual agreement meet dsb schedul period meet held purpos recogn govern assist purpos wide provid member mere fact assist qualifi action treatment provis articl restrict abil member provid assist anticip civil aircraft subject specif multilater rule provis subparagraph appli product month date entri forc wto agreement committe subsidi countervail measur provid articl refer agreement committe review oper provis subparagraph view make modif improv oper provis consider modif committe carefulli review definit categori set subparagraph light experi member oper research programm work relev intern institut provis agreement appli fundament research activ independ conduct higher educ research establish term fundament research mean enlarg gener scientif technic knowledg link industri commerci object allow level action assist refer subparagraph establish refer total elig cost incur durat individu project term industri research mean plan search critic investig aim discoveri knowledg object knowledg develop product process servic bring signific improv exist product process servic term pre competit develop activ mean translat industri research find plan blueprint design modifi improv product process servic intend sale includ creation prototyp capabl commerci includ conceptu formul design product process servic altern initi demonstr pilot project provid project convert industri applic commerci exploit includ routin period alter exist product product line manufactur process servic oper alter repres improv case programm span industri research pre competit develop activ allow level action assist exce simpl averag allow level action assist applic categori calcul basi elig cost set item subparagraph gener framework region develop mean region subsidi programm part intern consist gener applic region develop polici region develop subsidi grant isol geograph point virtual influenc devlop region neutral object criteria mean criteria favour region elimin reduct region dispar framework region develop polici regard region subsidi programm includ ceil amount assist grant subsid project ceil differenti level develop assist region express term invest cost cost job creation ceil distribut asisst suffici broad avoid predomin subsidi grant disproportion larg amount subsidi enterpris provid articl term exist facil mean facil oper year time environment requir impos recogn notif provis requir provis confidenti inform includ confidenti busi inform provis part ii iii invok parallel provis part regard effect subsidi domest market import member form relief countervail duti requir part met counter measur articl provis part iii invok measur consid action accord provis part iv measur refer paragraph articl investig order determin specif mean articl addit case subsidi refer paragraph articl confer pursuant programm notifi accord paragraph articl provis part iii invok subsidi treat action found conform standard set paragraph articl term countervail duti understood special duti levi purpos offset subsidi bestow directli indirectli manufactur product export merchandis provid paragraph articl vi gatt term initi hereinaft mean procedur action member formal commenc investig provid articl case fragment industri involv exception larg number procedur author determin support opposit statist valid sampl techniqu member awar territori member employe domest produc product repres employe make support applic investig paragraph gener rule time limit export count date receipt questionnair purpos deem receiv week date respond transmit diplomat repres export member case separ custom territori member wto offici repres export territori understood number export involv high full text applic provid author export member relev trade associ forward copi export concern member awar territori member disclosur pursuant narrowli drawn protect order requir member agre request confidenti arbitrarili reject member agre investig author request waiv confidenti inform relev proceed import accord provis paragraph affirm determin preliminari final made reason opportun consult consult establish basi proceed provis part ii iii agreement term injuri materi injuri domest industri threat materi injuri domest industri materi retard establish industri interpret accord provis articl agreement term product produit similair interpret product ident alik respect product consider absenc product product alik respect characterist close resembl product consider set paragraph purpos paragraph produc deem relat export import directli indirectli control directli indirectli control person directli indirectli control person provid ground believ suspect effect relationship produc concern behav differ relat produc purpos paragraph deem control legal operation posit exercis restraint direct word interpret simultan continu proceed implement undertak provid paragraph purpos paragraph term domest interest parti includ consum industri user import product subject investig agreement levi definit final legal assess collect duti tax amount countervail duti assess retrospect basi find recent assess proceed duti levi requir author termin definit duti author provid inform explan provis articl separ report ensur report readili public committe establish work parti review content form questionnair contain bisd develop countri member grant export subsidi date entri forc wto agreement paragraph appli basi level export subsidi grant paragraph intend preclud action relev provis gatt term commerci mean choic domest import product unrestrict depend commerci consider purpos agreement term direct tax tax wage profit interest rent royalti form incom tax ownership real properti term import charg tariff duti fiscal charg enumer note levi import term indirect tax sale excis turnov ad franchis stamp transfer inventori equip tax border tax tax direct tax import charg prior stage indirect tax levi good servic directli indirectli make product cumul indirect tax multi stage tax levi mechan subsequ credit tax good servic subject tax stage product succeed stage product remiss tax includ refund rebat tax remiss drawback includ full partial exempt deferr import charg member recogn deferr amount export subsidi interest charg collect member reaffirm principl price good transact export enterpris foreign buyer control tax purpos price charg independ enterpris act arm length member draw attent member administr practic contraven principl result signific save direct tax export transact circumst member attempt resolv differ facil exist bilater tax treati specif intern mechan prejudic right oblig member gatt includ consult creat preced sentenc paragraph intend limit member take measur avoid doubl taxat foreign sourc incom earn enterpris enterpris member paragraph appli ad tax system border tax adjust lieu thereof problem excess remiss ad tax exclus cover paragraph input consum product process input physic incorpor energi fuel oil product process catalyst consum obtain export product understand member develop matter annex clarif purpos paragraph articl recipi firm firm territori subsid member case tax relat subsidi product calcul total recipi firm sale fiscal year tax relat measur earn start situat includ instanc financi commit product develop construct facil manufactur product benefit subsidi made product begun case exist prejudic demonstr inform gather process dsb account protect inform natur confidenti provid confidenti basi member involv process inclus develop countri member list paragraph base recent data world bank gnp capita