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Pursuant to paragraph (i), drawback schemes can constitute an export subsidy to the extent that they result in a remission or drawback of import charges in excess of those actually levied on inputs that are consumed in the production of the exported product. (...) It emphasized that Annex II(II)(2) is unambiguous in stating that drawback schemes can constitute an export subsidy to the extent that they result in a remission or drawback of import charges in excess of those actually levied on inputs that are consumed in the production of the exported product. (...) WTO ANALYTICAL INDEX SCM Agreement – Annex II (Jurisprudence) 4 drawback scheme under investigation conveys a subsidy by reason of excess drawback on import charges on inputs."6 1.4 Footnote 61 to Annex II 4.
Language:English
Score: 1200793.5 - https://www.wto.org/english/re...ai17_e/subsidies_annii_jur.pdf
Data Source: un
Indirect tax rebate schemes can allow for exemption, remission or deferral of prior-stage cumulative indirect taxes levied on inputs that are consumed in the production of the exported product (making normal allowance for waste). Similarly, drawback schemes can allow for the remission or drawback of import charges levied on inputs that are consumed in the production of the exported product (making normal allowance for waste). 2. (...) Pursuant to paragraph (i), drawback schemes can constitute an export subsidy to the extent that they result in a remission or drawback of import charges in excess of those actually levied on inputs that are consumed in the production of the exported product. (...) Where it is alleged that an indirect tax rebate scheme, or a drawback scheme, conveys a subsidy by reason of over-rebate or excess drawback of indirect taxes or import charges on inputs consumed in the production of the exported product, the investigating authorities should first determine whether the government of the exporting Member has in place and applies a system or procedure to confirm which inputs are consumed in the production of the exported product and in what amounts.
Language:English
Score: 1157563 - https://www.wto.org/english/re...ai17_e/subsidies_annii_oth.pdf
Data Source: un
A harmonious reading of Article 1.1(a)(1)(ii), footnote 1, and Annexes I(i), II, and III to the SCM Agreement and the Ad Note to Article XVI of the GATT 1994 confirms that duty drawback schemes can constitute an export subsidy that can be countervailed only if they result in a remission or drawback of import charges "in excess" of those actually levied on the imported inputs consumed in the production of the exported product. Thus, in the context of duty drawback schemes, the financial contribution element of the subsidy (i.e. the government revenue foregone that is otherwise due) is limited to the excess remission or drawback of import charges on inputs and does not encompass the entire amount of the remission or drawback of import charges. 6.6. (...) In particular, Article 12.7 of the SCM Agreement allows an investigating authority to rely on the "facts available" on its investigation record to complete its inquiry into whether a duty drawback scheme conveys a subsidy by reason of excess drawback of import charges on inputs. 6.7.
Language:English
Score: 1136846.4 - https://www.wto.org/english/tr...op_e/dispu_e/486abr_conc_e.pdf
Data Source: un
Pursuant to paragraph (i) of the Illustrative List of Export Subsidies in Annex I, substitution drawback systems can constitute an export subsidy to the extent that they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed. (...) The existence of a substitution drawback provision under which exporters are allowed to select particular import shipments on which drawback is claimed should not of itself be considered to convey a subsidy. 5. An excess drawback of import charges in the sense of paragraph (i) would be deemed to exist where governments paid interest on any monies refunded under their drawback schemes, to the extent of the interest actually paid or payable.
Language:English
Score: 1114068.4 - https://www.wto.org/english/tr...neg_e/rules_may08_annexb_e.doc
Data Source: un
Pursuant to paragraph (i), drawback schemes can constitute an export subsidy to the extent that they result in a remission or drawback of import charges in excess of those actually levied on inputs that are consumed in the production of the exported product. (...) Pursuant to paragraph (i) of the Illustrative List of Export Subsidies in Annex I, substitution drawback systems can constitute an export subsidy to the extent that they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed. (...) The existence of a substitution drawback provision under which exporters are allowed to select particular import shipments on which drawback is claimed should not of itself be considered to convey a subsidy. 5.   
Language:English
Score: 1103399.6 - https://www.wto.org/english/docs_e/legal_e/24-scm_03_e.htm
Data Source: un
Taxes, fees and assessments in small amounts due from taxpayers outside of Monrovia and its immediate environs may, upon the directives of the Minister of Finance, be collected by designated tax collectors of the Ministry of Finance, who shall issue flag receipt, deposit and the amount collected with the Central bank of Liberia on a monthly basis on the first business day after the end of the month, and file a report with the Ministry of Finance. 8. Custom duty drawbacks and tax credits are hereby abolished. Holders of the existing custom duty drawbacks and tax credits are hereby ordered to submit to the Minister of Finance within Thirty (30) days as of the date of this Executive Order the instrument(s) and the evidence to substantiate the provision of the goods and services against which the drawback(s) and or credit(s) is or are in support thereof. Any custom duty drawback and tax credit which is not submitted within this time, shall be considered lapse and be of no effect whatsoever. 9. Within ninety (90) days as of this Executive Order, the Minister of Finance shall scrutinize and process all custom duty drawbacks and tax credits and, if legitimate, confirms these as obligations of the Liberian Government for settlement.
Language:English
Score: 1096759.4 - https://www.wto.org/english/th..._e/lbr_e/WTACCLBR15_LEG_28.pdf
Data Source: un
TRANSPORT DATABASE AND INFORMATION SYSTEMS DEVELOPMENT Economic Commission for Europe UNITED NATIONS Informal Ad hoc Expert Group on Conceptual and Technical Aspects of Computerization of the TIR Procedure 21st session 25 – 26 September 2012 e The declaration as an attached document Agenda item 4 (b) André Sceia United Nations GE.1 21st session – Bratislava– September 2012 Economic Commission for Europe e 2 Outline  Forwarding the advance cargo information  Proposal  Advantages and drawbacks  Next steps United Nations GE.1 21st session – Bratislava– September 2012 Economic Commission for Europe e 3 Forwarding the advance cargo information  The advance cargo information is forwarded from the OoDep to countries along the itinerary via the eTIR international system  Query mechanisms return advance cargo information in the same way  In the current model the advance cargo information in included in the C2C messages. United Nations GE.1 21st session – Bratislava– September 2012 Economic Commission for Europe e 4 Current procedure (Entry) Sealed vehicle eTIR international system Advance cargo information , incl. previouly accepted declaration(s) + other TIR transport info Customs along the itinerary 2 ITDB 3 5 Risk analysis 4 Holder 7 National information system 6 8 1 Customs office of entry Accompanying document United Nations GE.1 21st session – Bratislava– September 2012 Economic Commission for Europe e 5 Current message I7 1 United Nations GE.1 21st session – Bratislava– September 2012 Economic Commission for Europe e 6 Proposal  Include the declaration as an attached document IncludedBinaryObject United Nations GE.1 21st session – Bratislava– September 2012 Economic Commission for Europe e 7 Advantages and drawbacks Advantages Drawbacks Integrity of the declaration Requires changes to the eTIR RM Easy use of hash codes Requires handling of an attached document IncludedBinaryFile Shorter messages Might require the acceptance of UN/EDIFACT declarations by all CP Simpler model (no loops) Works fine with XML messages United Nations GE.1 21st session – Bratislava– September 2012 Economic Commission for Europe e 8 Next steps  2 options – Continue with current modelling – Request the secretariat to amend the eTIR RM to transmit advance cargo information as attached document United Nations GE.1 21st session – Bratislava– September 2012 Economic Commission for Europe e 9 Contacts UNECE/TIR SECRETARIAT Transport Division 8-14, Avenue de la Paix CH-1211 Geneva 10 Switzerland Phone: +41 22 917 13 13 Fax: +41 22 917 06 14 Email: etir@unece.org Web: http://etir.unece.org mailto:tirexb@unece.org
Language:English
Score: 1092546.5 - https://unece.org/DAM/trans/bc...tech/documents/Sceia250912.pdf
Data Source: un
In addition, the Panel exercised judicial economy or found that, for other reasons, it did not need to address Pakistan's claims that the Commission: (a) failed to investigate whether Pakistan's duty drawback system verification mechanisms were based on generally accepted commercial practices in Pakistan; (b) failed to provide Pakistan with the opportunity to assist the Commission's determination of the excess amount; (c) failed to take into account evidence regarding the amount of any excess drawback; (d) failed to make normal allowance for waste; (e) violated Annexes II(II) and III(II) to the SCM Agreement "as a whole"; (f) violated Annex I(i) to the SCM Agreement; (g) violated Articles 1.1(b), 10, 19, and 32 of the SCM Agreement; and (h) violated Article VI of the GATT 1994. (...) In particular, whether the Panel erred in finding that: i. the "excess remissions principle" provides the legal standard under which to determine whether remissions of import duties obtained under a duty drawback scheme constitute a financial contribution in the form of government revenue foregone that is otherwise due within the meaning of Article 1.1(a)(1)(ii) and footnote 1 of the SCM Agreement; and ii. even if, pursuant to Annex II and/or Annex III to the SCM Agreement, an investigating authority establishes that the exporting Member has no reliable system of tracking inputs consumed in the production of a relevant exported product and, in the absence of a further examination by the exporting Member of that issue, the investigating authority should still determine whether an excess remission occurred; and c. whether the Panel erred in its interpretation and application of Article 15.5 of the SCM Agreement in finding that Pakistan failed to establish that the Commission's use of the "break the causal link" approach in this case was inconsistent with Article 15.5 (raised by Pakistan). 5 ANALYSIS OF THE APPELLATE BODY 5.1 European Union's claim of error regarding the expiry of the measure at issue 5.1. (...) In particular, the Panel took note of Pakistan's assertion that a wide range of Pakistani exports benefit from the MBS, and of the fact that the parties disputed, on a fundamental level, how investigating authorities should determine the extent to which duty drawback schemes like the MBS may constitute countervailable subsidies within the meaning of the SCM Agreement.64 5.10.
Language:English
Score: 1089474.6 - https://www.wto.org/english/tratop_e/dispu_e/486abr_e.pdf
Data Source: un
Each has some benefits and drawbacks to each stakeholder. We will take the next few minutes to discuss and review the different aspects of each airspace management initiative as well as the benefits and drawbacks to each.
Language:English
Score: 1028634.7 - https://www.icao.int/MID/Docum...ons%20-%20Mike%20and%20Sam.pdf
Data Source: un
Payoneer Account is Credited STRIPE 2.9% + 30¢ per successful card charge •No setup, monthly fees Payoneer Annual Fee - $29.95 USD ATM Withdrawal Fee - $3.15 USD Balance Enq, Decline Fee- $1.00 Currency Conversion Fee – Up to 3.5% Fees Drawbacks • Both Stripe and Paypal require a US/UK/CA Address for a ‘business’ account. Something which may be difficult to acquire. • Both Stripe and Paypal require a US/UK/CA bank account, again a drawback for local businesses. But this isn’t the solution What’s the real solution?
Language:English
Score: 1023112.2 - https://www.cepal.org/sites/de...options_-_robert_de_gannes.pdf
Data Source: un