期刊名称：Northwestern Journal of International Law & Business
出版年度：1989
卷号：10
期号：2
页码：213
出版社：Northwestern University School of Law
摘要：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.
