The March 2019 release of the Appellate Body's compliance report in United States – Measures Affecting Trade in Large Civil Aircraft (Second Complaint) marks yet another chapter in the ongoing Boeing–Airbus dispute. While raising numerous new and old subsidy issues, this paper focuses on one specific aspect, the evaluation of the financial contributions and benefits associated with the Department of Defense (DOD) R&D procurement contracts. The paper describes the differing views taken by the panels compared to the Appellate Body. It highlights two issues that led to an extremely lengthy proceeding: (1) the black or white nature of the decision regarding the characterization of contracts which have features of both purchases of services and joint ventures; and (2) the difficulty in demonstrating a financial contribution flowing from payments for R&D for military systems to Boeing's civil aircraft production. It concludes that this case represents a failure of the WTO dispute settlement system and underscores flaws in the ASCM in that after fifteen years of litigation, no determination was made as to whether or not the DOD R&D contracts examined here constituted impermissible subsidies.

中文翻译：

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第 21.5 条 DSU 上诉机构报告美国——影响大型民用飞机贸易的措施（第二次投诉）：国防研发的溢出效应加剧了专家组与 WTO 上诉机构之间的拉锯战

上诉机构 2019 年 3 月发布的合规报告美国——影响大型民用飞机贸易的措施（第二次投诉）标志着正在进行的波音与空中客车争端的又一章。在提出许多新老补贴问题的同时，本文重点关注一个特定方面，即评估与国防部 (DOD) 研发采购合同相关的财政贡献和收益。该文件描述了专家组与上诉机构相比的不同观点。它强调了导致程序极其冗长的两个问题：（1）关于具有购买服务和合资企业特征的合同特征的决定的黑白性质；(2) 难以证明从军用系统研发费用到波音民用飞机生产的财务贡献。