Worldwide: WTO Panel Issues Mixed Decision On Anti-Dumping Duties In EU Fatty Alcohols Dispute

On December 16, 2016, aWorld Trade Organization (WTO) dispute settlement panel issued its report in European Union – Anti- Dumping Measures on Imports of Certain Fatty Alcohols from Indonesia.1 The dispute concerned the EU's imposition of anti-dumping duties in 2011 on certain fatty alcohols imported from Indonesia, in particular imports from PT Musim Mas (Musim Mas), an Indonesian producer of fatty alcohols.

Before the panel, Indonesia challenged downward adjustments made by the European Union to the export price of fatty alcohols sold in the European market for a price markup given to a trading company related to Musim Mas. According to Indonesia, as a result of the price adjustment, the EU did not make a fair comparison between the normal value of fatty alcohols sold in Indonesia and the export price contrary to the requirements of Article 2.4 of the WTO Anti-Dumping Agreement (ADA). Indonesia claimed that the European Union mischaracterized the costs as a trading commission rather than a transfer of funds within a "single economic entity." In addition, Indonesia argued that the European Union violated Articles 3.1 and 3.5 of the ADA because it did not adequately take into account in its causation analysis the injurious effects of the economic crisis and the European domestic industry's access to raw materials. Finally, Indonesia claimed that the European Union violated Article 6.7 of the ADA because it did not disclose the results of verification visits to the companies being investigated.

The panel issued a mixed ruling, upholding the dumping and causation findings of the European Union, while faulting the European Union for failing to appropriately disclose the results of the on-the-spot verifications. Of particular note is the panel's reasoning for its determination that the European Union was entitled to make allowances for certain costs incurred by Musim Mas's related trader despite the alleged existence of a single economic entity. This position is a significant departure from European jurisprudence on the issue of price adjustments for a single economic entity.

The Panel's Findings Concerning the Export Price Adjustment

ALLOWANCES FOR FACTORS AFFECTING PRICE COMPARABILITY ARE ASSESSED ON A CASEBY- CASE BASIS

In an anti-dumping investigation, the investigating authority compares the export price of the goods subject to the investigation to their normal value, which is generally the price of the goods when sold in the domestic home market. The investigating authority will find that dumping has occurred when the goods are sold in the export market at less than their normal value. Article 2.4 of the ADA requires that the investigating authority make a fair comparison between the export price and the normal value and that such comparison must be made at the same level of trade, usually at the ex-factory level (i.e., at the moment the goods leave the factory to be sold domestically or for export). Article 2.4 allows for adjustments to the export price and normal value for differences that affect price comparability.

In its investigation, the European Union considered a markup granted by Musim Mas to its related trader, ICOF-S, as a difference affecting price comparability that warranted a downward adjustment to Musim Mas's export price. Indonesia alleged this adjustment constituted an improper allowance, as the markup did not affect price comparability but was "simply an allocation, or shifting, of funds (profits) from 'one pocket to another' within a single economic entity."2

Based on prior Appellate Body decisions, the panel explained which factors may justify an allowance for differences that affect price comparability under Article 2.4 of the ADA. It stated that such factors must be "'features', 'characteristics' or 'identifiable components' of the transactions and prices in questions that have, or are likely to have, an impact on the comparison of those prices" and that this could be evidenced if the "'feature', 'characteristic' or 'identifiable component' of the prices in question is linked exclusively either to the domestic sales or to relevant export sales subject to comparison, or to both sides of the comparison but in different amounts."3 Moreover, the panel emphasized that, to the extent Article 2.4 does not prescribe a specific methodology for achieving a fair comparison, whether allowances are to be made "involve[s] a case-specific analysis of the particular evidence available in a given investigation."4

Based on this understanding of Article 2.4, the panel then turned to the question of whether the EU authorities had sufficient evidence to treat the markup granted by Musim Mas to ICOF-S as a "difference which affects price comparability." The panel upheld both of the EU's factual findings supporting this treatment, namely (i) ICOF-S was granted a markup linked to export sales only and (ii) ICOF-S had functions similar to an agent working on a commission basis.

Indeed, the panel considered that there was sufficient evidence for the European Union to reasonably determine that the "mark-up was a component of the price of exports to the European Union representing the payment for a service (...) and that there was no concomitant pricing or expense component on the domestic side." The panel found that there existed a "feature or characteristic of the prices to be compared that is linked exclusively (...) to relevant export sales," thus demonstrating "the existence of a difference which affects price comparability under Article 2.4."5 Moreover, the panel considered that the EU's conclusion that "ICOF-S had functions similar to an agent working on a commission basis" based on "PT Musim Mas' direct sales, ICOF-S' trade in products of unrelated entities, and the terms of the Sale and Purchase Agreement between PT Musim Mas and ICOF-S"6 supported the EU's finding that the markup was a difference affecting price comparability. The panel concluded that the European Union had a sufficient evidentiary basis to adjust the export price in accordance with Article 2.4.

A "SINGLE ECONOMIC ENTITY" IS NOT AN AUTOMATIC BAR TO PRICE ALLOWANCES

The panel next examined Indonesia's arguments that the markup constituted an internal allocation of funds within a single economic entity, which can never affect price comparability. The panel rejected this approach and considered that the existence of a "single economic entity" was not "dispositive of whether a given payment is a difference which affects price comparability under Article 2.4 [of the ADA.]"7 To the contrary, it held that "the fact that the benefit of a sale to a final buyer might accrue to an overall entity does not negate the possibility that a given expense that is tied only to export or domestic sales (or both in different amounts) could be incurred within that entity, with the potential to affect price comparability."8

Having established that the existence of a single economic entity was not "the 'dividing line' between payments that do affect price comparability and those that do not" and based on its previous finding that such dividing line must rest on the facts and evidence before an investigating authority,9 the panel held that the European Union did not act inconsistently with Article 2.4 of the ADA.

ALLOWANCES CAN BE MADE AT THE LEVEL OF THE SG&A AND PROFITS INCURRED BY A RELATED TRADER

The panel also addressed Indonesia's argument that the European Union incorrectly adjusted Musim Mas's export price because the value of the adjustment was calculated on the basis of selling, general and administrative costs (SG&A) and profits. Indonesia claimed that no adjustments could be made for SG&A and profits incurred by ICOS-F as (i) this would create an asymmetry absent a similar adjustment to the normal value and (ii) Article 2.4 does not allow for such allowances as SG&A and profits of the "seller," namely the "single economic entity" formed by Musim Mas and ICOF-S, are essential components of the prices being compared.

First, the panel rejected that an asymmetry existed to the extent that both the export price and the normal value included similar allocations of amounts for SG&A, and the Profit and Loss statement of Musim Mas recorded profits for both direct domestic sales and sales to ICOF-S.

Second, the panel, after having acknowledged that both the normal value and export price should in principle reflect costs elements pertaining to SG&A and profit, held nonetheless that "the intervention of downstream participants in the sales chain may result in 'additional costs and profit' which are likely to affect price comparability across markets."10 Further, the panel held that to determine the proper amount of the adjustment to be made, an investigating authority may examine whether the actual value of the expense differs from its reported value. Therefore, the European Union was entitled to consider that, as the markup granted to ICOF-S was designed to cover the cost of the service rendered, the SG&A and profits of ICOF-S represented a reasonable basis for calculating the actual value of this service and, consequently, the value of the price adjustment.

THE PANEL'S TREATMENT OF ALLOWANCES FOR "A SINGLE ECONOMIC ENTITY" CONTRASTS WITH EUROPEAN CASE LAW

As explained above, the panel held that the costs incurred within a "single economic entity" could be deducted in the process of calculating the dumping margin because the existence of a close relationship between a producer and a trader is not dispositive of whether a payment can be treated as a factor affecting price comparability. This finding differs from European case law.

In the Interpipe case, a separate case involving anti-dumping duties, the European General Court, upheld by the Court of Justice of the European Union, stated that:

Where it is found that a producer entrusts tasks normally falling within the responsibilities of an internal sales department to a company for the distribution of its products which it controls economically and with which it forms a single economic entity, the fact that the institutions base their reasoning on the prices paid by the first independent buyer from the affiliated distributor is justified. Taking the prices of the affiliated distributor into account avoids costs which are clearly included in the sale price of a product when that sale is carried out by an integrated sales department in the producer's organisation no longer being included where the same sales activity is carried out by a company which is legally distinct, even though economically controlled by the producer.11

In Interpipe, the General Court found that the EU investigating authorities had made a manifest error of assessment by making an adjustment for a commission to a related party on the basis of Article 2(10)(i) of the Basic Anti- Dumping Regulation, which is the European regulation that implements Article 2.4 of the ADA, insofar as the relevant producer and its related trader formed a single economic entity.

Following the judgment of the European Court of Justice in Interpipe, the European Union decided to reopen the fatty alcohols anti-dumping investigation and eventually found in a revised determination that the factual circumstances for another Indonesian producer of fatty alcohols were similar to those of the exporter in Interpipe. As such, the European Union concluded that the other Indonesian producer and its related trader should be considered to form a "single economic entity," thus preventing adjustment to its export price. In contrast, the European Union found that circumstances of the relationship between Musim Mas and its related trader ICOF-S did not support a similar conclusion and therefore an adjustment to Musim Mas's export price was made.

Interestingly, the panel indirectly criticized the EU's treatment of the other Indonesian producer. Indonesia argued that the difference in treatment between Musim Mas and the other Indonesian producer was evidence of a violation of Article 2.4. On this point, the panel expressed concerns about the "reasonableness and adequacy"12 regarding the EU's explanation for why the commission granted by the other Indonesian manufacturer to its related trader was not treated as a difference which affects price comparability. However, the panel concluded this point was insufficient to demonstrate a violation of Article 2.4 of the ADA in respect of Musim Mas, as Indonesia was "not making a claim that EU authorities violated Article 2.4 by not making an allowance to [the other producer's] export price or by changing their assessment after the end of the investigation. In that context, [the panel does] not consider that an insufficient explanation for the different outcome with respect to [the other producer] affects the EU authorities' determination that the mark-up granted to ICOF-S was a difference which affects price comparability."13

The Panel's Findings Concerning the "Economic Crisis" and "Access to Raw Materials" as Other Known Factors of Injury

Article 3.5 of the ADA requires a demonstration that dumped imports are causing injury to the domestic industry of the importing country. As part of their causation analysis, investigating authorities must examine any known factors other than the dumped imports which simultaneously are injuring the domestic industry, and cannot attribute any injuries caused by these other factors to the dumped imports. Indonesia argued that the European Union acted inconsistently with Article 3.5 in its consideration of the economic crisis as a known factor of injury, inter alia, by failing to adequately separate and distinguish the injurious effects of the economic crisis from those of the dumped imports and by failing to address certain arguments and evidence presented during the investigation by interested parties.

The panel started its analysis by recalling that Article 3.5 does not prescribe a particular methodology for separating and distinguishing the injurious effects of the dumped imports from other known factors. However, based on the evidence available to it, and in light of the methodology applied by the European Union, the panel considered that the European Union had not unreasonably "inferred (...) that the dumped imports largely contributed to material injury suffered by the domestic industry regardless of the economic crisis."14 Moreover, the panel held that "an investigating authority's determination need not expressly address a particular argument or piece of evidence raised by an interested party during an investigation where: (a) the arguments or evidence at issue have been 'implicitly considered' in the authorities' determination; or (b) the arguments or evidence at issue are of insufficient probative value to warrant their express consideration in the determination."15 These criteria were eventually found to be fulfilled with respect to the points raised by Indonesia.16

Second, Indonesia alleged that the European Union acted inconsistently with Article 3.5 by disregarding evidence relating to the European domestic industry's access to raw materials and the effects of fluctuations in the price of those materials as a factor of injury. Indonesia and the EU notably disagreed as to whether the concept of "other known factors" should cover "structural disadvantages" in the conditions of competition between the domestic industry and the producers/exporters under investigation. Indonesia argued that the EU fatty alcohols industry faced a structural disadvantage compared to Indonesian producers with respect to the access to and prices of raw materials. According to Indonesia, this structural disadvantage should have been considered a known factor of injury. The European Union countered that the raw materials factor was not a separate cause of injury but rather a condition of competition reflected in price differences between the Indonesian imports and domestic fatty alcohols.

The panel held that "access to raw materials" could not constitute such a "known factor," and consequently there is no requirement to examine it under Article 3.5. With respect to the price fluctuations for raw materials, the panel considered that the evidence presented by Musim Mas during the investigation did not sufficiently demonstrate such fluctuations to be a separate other known factor of injury. Moreover, the panel found that the European Union had implicitly considered the effect of price fluctuations as part of its analysis of the economic crisis factor.

The Panel's Findings Concerning the Obligation to Disclose Verification Visit Results

Article 6.7 of the ADA authorizes investigating authorities to carry out investigations at the premises of exporters in order to verify information received during the investigation or gather additional relevant information. This article requires investigating authorities to make the results of such verification visits available to the exporters. Indonesia asserted that the European Union failed to properly disclose the results of the on-the-spot investigations of two Indonesian producers under investigation, contrary to Article 6.7 of the ADA.

The panel first noted that, when investigating authorities choose to carry out verification visits, they must communicate the results thereof to the pertinent firms either (i) by making the results of such visits available to the companies concerned or (ii) by including the results of such verification in the disclosure of essential facts provided for under Article 6.9 of the ADA.

More importantly, the panel established that the results made available or disclosed must be "sufficiently specific for the interested parties to understand at a minimum those parts of the questionnaire response or other information supplied for which supporting evidence was requested and whether (a) any further information was requested; (b) the producer made available the evidence and additional information requested; (c) the investigating authorities were or were not able to confirm the accuracy of the information supplied by the verified companies, inter alia in their questionnaire response."17

The panel emphasized that "the disclosure obligation in Article 6.7 is unqualified and rests entirely on the investigating authorities," i.e., whether this duty has been fulfilled must be assessed based on actions taken by the investigating authority to comply with such obligations.18 Thus, a violation of Article 6.7 could occur, regardless of whether the exporter requested access to the results of the investigation or whether the lack of disclosure had a demonstrated impact on the due process rights of the exporter. In the present case, the panel found that the EU authorities did not satisfy such obligation with respect to the verification visit at the premises of Musim Mas. Although it did not issue a verification report, the European Union argued that other documents issued as part of the investigation contained the results of its visit. The panel found that these documents did not satisfy the EU's obligation under Article 6.7 because they failed to explain what information the European Union had sought to verify during the visit, what information Musim Mas provided during the visit, and whether the European Union was able to confirm the accuracy of the information provided by Musim Mas.

Footnotes

1 Panel report, European Union – Anti-Dumping Measures on Imports of Certain Fatty Alcohols from Indonesia, WT/DS442/R, 16 December 2016 (hereinafter EU – Fatty Alcohols (Indonesia)).

2 EU – Fatty Alcohols (Indonesia), paras. 7.31 – 7.32.

3 EU – Fatty Alcohols (Indonesia), para. 7.58.

4 EU – Fatty Alcohols (Indonesia), paras. 7.59-7.60.

5 EU – Fatty Alcohols (Indonesia), para. 7.88.

6 EU – Fatty Alcohols (Indonesia), para. 7.96.

7 EU – Fatty Alcohols (Indonesia), para. 7.105.

8 EU – Fatty Alcohols (Indonesia), para. 7.105.

9 EU – Fatty Alcohols (Indonesia), para. 7.107 et seq.

10 EU – Fatty Alcohols (Indonesia), para. 7.128.

11 General Court, Case T-249/06, Interpipe Niko Tube ZAT and Interpipe NTRP VAT v. Council, 10.03.2009, para. 178.

12 EU – Fatty Alcohols (Indonesia), para. 7.159

13 EU – Fatty Alcohols (Indonesia), para. 7.159.

14 EU – Fatty Alcohols (Indonesia), para. 7.179.

15 EU – Fatty Alcohols (Indonesia), para. 7.184.

16 EU – Fatty Alcohols (Indonesia), para. 7.184 et seq.

17 EU – Fatty Alcohols (Indonesia), para. 7.228.

18 EU – Fatty Alcohols (Indonesia), para. 7.229.

Visit us at mayerbrown.com

Mayer Brown is a global legal services provider comprising legal practices that are separate entities (the "Mayer Brown Practices"). The Mayer Brown Practices are: Mayer Brown LLP and Mayer Brown Europe – Brussels LLP, both limited liability partnerships established in Illinois USA; Mayer Brown International LLP, a limited liability partnership incorporated in England and Wales (authorized and regulated by the Solicitors Regulation Authority and registered in England and Wales number OC 303359); Mayer Brown, a SELAS established in France; Mayer Brown JSM, a Hong Kong partnership and its associated entities in Asia; and Tauil & Chequer Advogados, a Brazilian law partnership with which Mayer Brown is associated. "Mayer Brown" and the Mayer Brown logo are the trademarks of the Mayer Brown Practices in their respective jurisdictions.

© Copyright 2017. The Mayer Brown Practices. All rights reserved.

This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
In association with
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement

Mondaq.com (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of www.mondaq.com

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about Mondaq.com’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.

Disclaimer

Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.

Registration

Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to unsubscribe@mondaq.com with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.

Cookies

A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.

Links

This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.

Mail-A-Friend

If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.

Security

This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to webmaster@mondaq.com.

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to EditorialAdvisor@mondaq.com.

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at enquiries@mondaq.com.

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at problems@mondaq.com and we will use commercially reasonable efforts to determine and correct the problem promptly.