Dumping and subsidies, as well as anti-dumping and countervailing duties (CVDs), have a number of similarities. Many countries treat them under a single law, apply a similar procedure to deal with them, and assign responsibility for investigations to a single authority. From time to time, the two WTO committees dealing with these issues meet together. The agreement defines two categories of subsidies: prohibited and achievable. It originally included a third category: unenforceable subsidies. This category lasted five years and ended on December 31, 1999 and was not renewed. The agreement applies to both agricultural and industrial products, unless subsidies are tax-exempt under the agricultural agreement peace clause, which is due to expire at the end of 2003. Part V of the SCM agreement contains certain physical requirements that must be met to impose a compensatory measure, as well as detailed procedural requirements for cross-investigation and imposition and maintenance instead of compensatory measures. Non-compliance with the physical or procedural requirements of Part V may be invoked to allow disputes to be resolved and may form the basis for the cancellation of the measure. The Doha Negotiating Section on Subsidies and Countervailing Measures in the Doha Ministerial Declaration A government`s financial contribution is not a subsidy unless it grants an advantage. In many cases, such as a cash grant, the existence of an advantage and its assessment will be clear.

However, in some cases, the issue of performance will be more complex. For example, when to grant a loan, a capital injection or the purchase of a good performance by a government? Although the SCM agreement does not provide comprehensive guidelines on these issues, the appellate body (Canada Aircraft) has decided that the existence of a benefit must be determined in relation to the market (i.e. on the basis of what the recipient could have obtained in the market). With respect to countervailing duties, Article 14 of the SCM Convention contains a number of elements to determine whether certain types of measures are beneficial. However, in the context of multilateral disciplines, the question of the importance of benefits is not fully resolved. The Doha implementation decision, the 2001 ministers` decisions on the difficulties faced by developing countries in implementing the current WTO agreement on subsidies and countervailing measures.