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| titulo | ARTICLE 38A: CALCULATION OF THE AMOUNT OF SUBSIDY |
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| nombre_clave | Art. 38A |
| contenido | ARTICLE 38A: CALCULATION OF THE AMOUNT OF SUBSIDY
For the purposes of article 38 of the Law --256-Art. 38--, the amount of subsidy will be calculated based on the benefit obtained by the recipient. The methodology to calculate the amount of subsidy based on the benefit obtained, may consider the conditions and particular characteristics of each subsidy, of the country that grants it; as well as, if there is an investigation for price discrimination for the same merchandise. The said methodology should consider the guidelines established in Article 14 of the Agreement on Subsidies and Countervailing Measures of the World Trade Organization (Organización Mundial del Comercio). As a general rule, when the subsidy is granted to production, the total value of the benefit will be allocated based on production or sales; If the subsidy is granted for export, this benefit will be allocated based on the export sales of the product in question. When the subsidy is granted for the acquisition, present or future, of fixed assets, the benefit will be allocated over a period that corresponds to the normal depreciation of said fixed asset in the industry in question. When the subsidy cannot be linked to the acquisition of the fixed assets, the amount of the benefit obtained during the investigation period should be assigned to said period, unless there are special circumstances that justify the assignment to a different period. |
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