Subsidies and dumping are considered to be unethical trade practices in international commerce. As a result, the WTO permits importing countries to take reasonable measures such as collecting taxes on dumped and subsidized goods or requiring exporters to bear costs incurred when imports caused damage or threatened to cause injury to domestic goods. The United States Continued Dumping and Subsidy Offset Act of 2000 authorized the distribution of collected dumping or subsidy duties to domestic producers who have been harmed by imported goods dumping. Numerous countries have expressed opposition to this regulation, and the World Trade Organization has reached a final decision on the subject. This article analyzes the arguments advanced by the plaintiffs, the defendant, and the World Trade Organization's adjudicating body, and makes recommendations for the most effective use of tax revenue collected by this unfair trade practice.