Treatment of Border Tax Rebates of Consumption Taxes under the Antidumping Law

This Article describes how Zenith Electronics Corp. v. United States ( Zenith ) made the treatment of export rebates of consumption taxes an issue under the U.S. antidumping law. It explains the position of the Department of Commerce ( Commerce ) that dumping margins should be calculated on a tax net basis (so that they equal the margins that would be found in the absence of taxes), and offers a general criticism of the argument in Zenith