The Zeroing Issue: a critical analysis of Softwood V
The Zeroing Issue: a critical analysis of Softwood V
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归零问题：对 Softwood V 的批判性分析
DOI：
10.1017/s1474745607003564
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发表时间：
2008
影响因子：
1.3
通讯作者：
A. Sykes
中科院分区：
文献类型：
--
作者：
C. Bown;A. Sykes
摘要本文讨论了上诉机构在软木案中关于美国商务部肯定性反倾销裁决的问题。该文件既涉及上诉机构在争端中的原始意见，也涉及后来审查遵约小组调查结果的意见。我们主要集中在'归零'的问题，在'交易到交易（T-T）'的倾销计算，并简要介绍了其他两个成本分配问题。总的来说，我们对上诉机构处理归零问题的方法持矛盾态度。一方面，归零扩大了倾销幅度，但这样做没有任何合理的经济理由。另一方面，归零多年来一直是一种标准的行政做法，《反倾销协定》并未明确禁止。特别是上诉机构在T-T案件中对这一问题的法律的分析，其前提并不可靠。我们还认为，通过事实证明是一系列冗长而狭隘的决定，以零敲碎打的方式处理归零问题是否明智。
Abstract This paper addresses the issues that came before the Appellate Body in the Softwood V dispute, concerning an affirmative antidumping determination by the US Department of Commerce. The paper addresses both the original Appellate Body opinion in the dispute, and the later opinion reviewing the compliance panel findings. We focus primarily on the ‘zeroing’ issue in ‘transaction-to-transaction (T–T)’ calculations of dumping, and briefly on two other cost-allocation issues. In general, we are ambivalent about the Appellate Body's approach to the zeroing issue. On the one hand, zeroing inflates dumping margins without any sound economic rationale for doing so. On the other hand, zeroing has been a standard administrative practice for many years and the ADA does not clearly prohibit it. The Appellate Body's legal analysis of the matter in T–T cases, in particular, rests on shaky premises. We also consider the wisdom of addressing the zeroing issue in piecemeal fashion through what has proven to be a lengthy sequence of narrow decisions.