The associated countries have not yet fully resolved the intricate problem of adjusting their alignment programmes to the need to consolidate economic reforms. The difficulty which the CEECs face can be illustrated by a few examples: ... - in the area of taxation, the pace of tax harmonization will have to be related to the development of the different tax bases and may have to take into account the need for temporary tax incentives to correct inherited allocative distortions ...
In response to the GOK's claims, it is considered that, when lodging a complaint, complainants cannot be expected to have knowledge of every last detail of alleged subsidy programmes in a third country. In this case, the complainant made a large number of allegations of tax subsidies granted under the TERCL.
A number of commentators referred to fiscal measures (in particular "tax shelters") that were being used to finance non-European production.
