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This note addresses the Word Trade Organization (WTO) dispute United States – Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada (WT/DS257); denoted “Softwood Lumber IV” below. The issues discussed by the Panel and the Appellate Body (AB) in this dispute are very closely related to those examined by the Panel in United States – Preliminary Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada (WT/DS236); to be referred to as “Softwood Lumber III.” This dispute was not appealed, and the AB thus did not have the opportunity to provide its view on the issues raised in the dispute. The fundamental character of several of the issues at stake in both these disputes makes the AB’s determination in Softwood Lumber IV particularly interesting.
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