RESTRICTEDWORLD TRADE
ORGANIZATIONG/SCM/Q3/BRB/1
3 April 2002
(02-1652)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
SUBSIDIES
Requests Pursuant to Article 27.4 of the Agreement
on Subsidies and Countervailing Measures
Questions Posed by Switzerland
The following communication, dated 28 March 2002, has been received from the Permanent
Mission of Switzerland.
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Switzerland  submits the following comments a nd questions seeking clarification of certain
aspects of the request under review.  These comments and questions do not necessarily prejudice its
final position on these requests.
Barbados (G/SCM/N/71/BRB)
Regarding the Research and Development A llowance Programme Switzerland would like to
request Barbados to supplement the information provided in its notification, e.g: How manycompanies did profit from this allowance in the last fiscal year?  What is understood by the definition
of “expenditure on market research and development for the purpose of promoting the export sales of
the business” ?
Regarding the International Business Incentives and the Tax and Duty Concessions Societies
with Restricted Liability Programmes could Barbados clarify if these incentives are granted to
national as well as foreign legal entities and the same application procedures apply to both, national
and foreign companies?  Further, could Barbados elaborate on what kind of criteria meet the
definition of  “ specially qualified individuals ” in order to receive the 35 per cent income tax
exemption?
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