This paper concerns the role that fisheries subsidies play in the economic and social context of developing countries and aims to establish a factual foundation for designing a fisheries subsidies Special and Differential (S&D) Treatment framework that takes into account developing countries' needs and concerns. In this way, the paper discusses the relevance of fisheries subsidies to developing countries and identifies possible approaches to how to make S&D treatment both operational and inclusive of sustainable development considerations in the context of the WTO fisheries subsidies negotiations.