Treatment of Border Tax Rebates of Consumption Taxes under the Antidumping Law

McInerney, John D. | January 1, 1989

This Article describes how Zenith Electronics Corp. v. United States (“Zenith”) made the treatment of export rebates of consumption taxes an issue under the U.S. antidumping law. It explains the position of the Department of Commerce (“Commerce”) that dumping margins should be calculated on a tax net basis (so that they equal the margins that would be found in the absence of taxes), and offers a general criticism of the argument in Zenith.