Analysis of Subsidies for Services

This study presents an exploratory analysis of export subsidies in the services field. It draws from a varietyof sources in an effort to provide insights into the characteristics and use of these measures. The report,while not generating accurate measures of the extent and effects of export subsidies for services, providesevidence that these measures are used by many countries in the developed and developing worlds tosupport a wide range of services sectors. The analysis also indicates that broadly speaking the definitionscontained in the WTO Agreement on Subsidies and Countervailing Measures (ASCM) are relevant forservices. The most important types of export support appear to be direct tax incentives, particularly profittax exemptions or reductions. Based on the detailed analysis of export subsidies for services, the study thendiscusses some possible elements of a definition of these measures.

OECD Trade Policy Papers

Analysis of Subsidies for Services

The Case of Export Subsidies