- Country or region
- China
- United States
- Trade topics
- Dispute settlement
- Context
- WTO - EU as third party
Summary of the case
- Complaint by: United States
- Complaint against: China
- Third parties: EU
China provides for a 17 per cent VAT on integrated circuits. However, enterprises in China are entitled to a partial refund of this VAT. In addition China allows for a partial refund of VAT for domestically-designed integrated circuits that are manufactured outside of China.
Relevant WTO provision: GATT (I, III); GATS (XVII); Protocol on the accession of China (WT/L/432)
Status
- Consultations requested: 18 March 2004