...scope of French taxes. In this way France has foregone revenue ^3/ rd. at p. 7. 54/ Id. at pp. 11-13. from this source and created a possibility of a pecuniary...context. The Panel also noted that the tax treatment of dividend* from abroad ensured that the benefits referred to above were fully preserved." "The Panel...

...that however much the practices may have been an incidental consequence of [the European countries'] taxation principles rather than a specific policy...apply to domestic activities for the internal market. Having presumed that the DISC deferral resulted in bilevel pricing, the Panel could not very well refuse...

...impairment of benefits. 4. Report of the GATT Panel on French Tax Practices: Conclusions (Excerpts) S1 "The Panel noted that the particular application of...Panel also noted that the tax treatment of dividends form abroad [taxation at a nominal rate] ensured that the benefits referred to above were fully preserved."...

...impairment of benefits. 4. Report of the GATT Panel on French Tax Practices: Conclusions (Excerpts) 51 "The Panel noted that the particular application of...Panel also noted that the tax treatment of dividends form abroad [taxation at a nominal rate] ensured that the benefits referred to above were fully preserved."...

...than a specific policy intention, they nevertheless "constituted a subsidy on exports because the ... benefits to exports did not apply to domestic activities for the internal market"2-». The Apple Computer value-added requirements may violate the obligations of Article XL...

...much the practices may have been an incidental consequence of Belgian taxation principles rather than specific policy intention, they nonetheless constituted...apply to domestic activities for the internal market ... . In circumstances where different tax treatment in different countries resulted in a smaller total...