The Case study of WTO Dispute Settlement on Value-Added Tax of Integrated Circuits between U.S. and China

摘要

This paper analyzes the case between U.S. and China Regarding China's Tax on Integrated Circuits. It evaluates on a country-by-country basis how they have fared in the specific case in which they were involved and in advancing their major trade policy concerns. Finally, it explores key issues and suggests a research agenda for the future. This study provides practical guidelines for WTO Dispute Settlement between countries.