V3N302零化“负倾销”是否符合WTO《反倾销协定》“公平比较”要求?——以美国对原产于加拿大针叶材的最终倾销裁定(DSU第21.5条)为例

By | 2021年8月23日

零化“负倾销”否符合WTO《反倾销协定》“公平比较”要求?——以美国对原产于加拿大针叶材的最终倾销裁定(DSU第21.5条)为例

王爱清

摘  要  本文以世界贸易组织争端美国对原产于加拿大针叶材的最终倾销裁定(DSU第21.5条)(WT/DS264/RW)为例,分析了《反倾销协定》第2.4条“公平比较”要求,并就反倾销调查中的“零化”做法与《反倾销协定》的一致性做了分析。

关键词  《反倾销协定》;零化“负倾销”;世界贸易组织;争端解决机制;美国

基金项目  1.教育部产学合作协同育人项目:美国反倾销反补贴法教学改革创新研究与实践(项目编号201802202012),合作企业开元电子商务(深圳)有限公司;2.教育部产学合作协同育人项目:基于“三创融合”的高校教育生态体系建设研究(项目编号202002105045),合作企业港美通科技(深圳)有限公司。

作者简介  王爱清,女,1969年出生,北京人,宁德师范学院经济管理学院会计系教授,中国社会科学院大学硕士生导师,主要研究领域为财税管理、税收规划,通讯地址:福建省宁德市宁德师范学院经济管理学院,邮政编码:352100,电子信箱379632319@qq.com。https://orcid.org/0000-0002-5934-7493。

参考资料

[1]WT/DS264/AB/RW, United States – Final Dumping Determination on Softwood Lumber from Canada – Recourse to Article 21.5 of the DSU by Canada – Ab-2006-3 – Report of the Appellate Body [EB/OL]. https://www.wto.org/english/tratop_e/dispu_e/cases_e/ds264_e.htm

[2]WT/DS264/RW, United States – Final Dumping Determination on Softwood Lumber from Canada – Recourse to Article 21.5 of the DSU by Canada – Report of the Panel[EB/OL]. https://www.wto.org/english/tratop_e/dispu_e/cases_e/ds264_e.htm

[3]WT/DS264/AB, United States – Final Dumping Determination on Softwood Lumber from Canada – AB-2004-2 – Report of the Appellate Body[EB/OL]. https://www.wto.org/english/tratop_e/dispu_e/cases_e/ds264_e.htm

[4]WT/DS264/R, United States – Final Dumping Determination on Softwood Lumber from Canada – Report of the Panel[EB/OL]. https://www.wto.org/english/tratop_e/dispu_e/cases_e/ds264_e.htm

[5]李昌奎.美国反倾销实务[M].北京.中国社会科学出版社,2006:159-198

[6]李昌奎.世界贸易组织反倾销争端案例2004[M].北京.中国社会科学出版社,2006:1-163.

Article History  Received 4 July 2021  Accepted 15 July 2021  Published 31 August 2021

本文引用格式  王爱清.零化“负倾销”是否符合WTO《反倾销协定》“公平比较”要求?——以美国对原产于加拿大针叶材的最终倾销裁定(DSU第21.5条)为例[J].社会科学理论与实践,2021.3(3):8-18, http://doi.org/10.6914/TPSS.202108_3(3).0002.

Cite This Article  WANG Aiqing. Whether Zeroing is Consistent with the “Fair Comparison” Requirement in Article 2.4 of the Anti-Dumping Agreement? Take United States – Final Dumping Determination on Softwood Lumber from Canada – Recourse to Article 21.5 of the DSU(WT/DS264/AB/RW) by Canada as an example [J].Theory and Practice of Social Science, 2021.3(3):8-18, http://doi.org/10.6914/TPSS.202108_3(3).0002.

Whether Zeroing is Consistent with the “Fair Comparison” Requirement

in Article 2.4 of the Anti-Dumping Agreement?

Take United States – Final Dumping Determination on Softwood Lumber from Canada – Recourse to Article 21.5 of the DSU(WT/DS264/AB/RW) by Canada as an example

WANG Aiqing

Ningde Normal University, School of Economics and Management

Email:379632319@qq.com, https://orcid.org/0000-0002-5934-7493

Abstract  This article takes the World Trade Organization’s dispute over the final dumping ruling (Article 21.5 of the DSU) (WT/DS264/AB/RW) of United States — Final Dumping Determination on Softwood Lumber from Canada as an example and analyses Article 2.4 of the Anti-Dumping Agreement Requirements for “Fair Comparison”. It also analysed The Consistency of Zeroing under the Transaction-to-Transaction Comparison Methodology with Article 2.4 of the Anti-Dumping Agreement.

Keywords the Anti-Dumping Agreement; Zeroing “negative dumping”; WTO; DSU; United States