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題名 WTO資訊科技協定(ITA)之研究：科技發展下ITA產品範圍的爭議與解決
Information technology agreement (ITA) of the WTO: Product coverage, dispute settlement and technological development
作者 曾顯照
Tseng, Hsien Chao
貢獻者 林彩瑜
Lin, Tsai Yu
曾顯照
Tseng, Hsien Chao
關鍵詞 資訊科技協定
爭端解決
關稅減讓
關稅承諾
維也納條約法公約
同類產品
產品範圍
杜哈回合
部門別自由化
日期 2008
上傳時間 19-Sep-2009 12:20:34 (UTC+8)
摘要 WTO「資訊科技協定」(ITA)於1996年底通過後成效彰顯，為多邊貿易體系部門別自由化方案之典範。然而當前快速的科技發展帶動新興資訊科技產品持續問世，以致該等產品究否屬於ITA通過當時所規範零關稅之產品範圍產生爭議，問題殊值深究。ITA生效以來首宗爭端解決個案即屬適例。按該案係我國、美國與日本於2008年間共同指控歐盟在機上盒、多功能事務機與液晶顯示器等三項資訊科技產品之課稅措施，違反WTO關稅減讓之規範。WTO爭端解決機制如何就科技發展實況解讀ITA產品範圍，對於ITA未來的執行成效具關鍵地位。
有關前揭個案之WTO適法性研究，本文認為WCO/HS公約稅則歸列見解可為參據，另可依據維也納條約法公約(VCLT)第31條與32條之解釋規則，考量全部或是多數會員對於系爭產品關稅待遇的「共同意願」。具體而言，基於VCLT第31條揭示的「本文內容」、「目的與宗旨」、「上下文脈絡」、「後續實務措施」與「相關國際法規範」等，通盤考量解讀歐盟關稅減讓表意涵，倘據此解讀後仍舊模糊難定，則依據VCLT第32條揭示的「條約協定的相關準備工作」與「完成當時的情境」等為輔助判斷。
鑑於此類爭議將演變為體制性問題，本文提出二項建議方案。第一，採行ITA委員會通知處理機制尋求通案解決，討論過程納入貨品貿易規範在其他領域敘及之「同類產品」的認定要素，基於創新產品變動並參照當前科技發展等市場實務進行考量，合理擴張ITA產品範圍。第二，爭取在當前杜哈回合談判通過相關部門別自由化方案擴大ITA產品範圍，建構零或低關稅的資訊科技產品貿易環境，其落實將有助於全球資訊科技產業之發展，亦可強化多邊貿易體系之整體運作。
Information Technology Agreement (hereinafter ITA) has made significant contribution to the free trade in IT products since its conclusion at the end of 1996. It has been recognized as a successful model of sectorial trade liberalization in the WTO multilateral trading system. However, with the rapid advent of new technology, challenges arising from the determination of tariff treatment on newly innovated IT products become outstanding. Indeed, whether those innovated products are subject to the duty-free treatment of ITA merits intensive considerations. As demonstrated in the first dispute specifically on the prodcut coverage of ITA, where Taiwan, United States and Japan filed against the European Communities in 2008 for three IT products, i.e. set-top box, multi-functional office machine and LCD monitor, how the disptue settlement institutions respond to the applicability of the ITA in the context of techonogical develpment would be critical to the effectiveness of future ITA.
In this study, the author argues that relevant factors to be taken into account by the panel adjudicating the ITA dispute include the tariff classification principle embodied in the Harmonized System Convention of the WCO, as well as the “common intention” of all or a great majority of ITA participants pursuant to Article 31 and 32 of the Vienna Convention on the Law of Treaties (VCLT). Specifically, an examination of the EC’s commitments under schedules of tariff concession by virtue of text (ordinary meaning), object and purpose, context, subsequent practice and relevant rules of international law as stipulated in Article 31 of the VCLT are of importance. Furthermore, looking at elements as to preparatory work and circumstances of the conclusion of the EC’s schedule in accordance with Article 32 of the VCLT is also relevant.
On systemic issues, the author proposes two solutions. First, the inclusion of a new notification mechanism into the ITA Committee could be feasilbe. By adopting the concept of “like products” applicable to other fields of trade in goods, the ITA’s product coverage can be reasonably expanded on the basis of the modification of innovated products and advent of modern technology in the market. Second, achieving the consensus on sectorial liberalization of expanded IT products under on-going Doha Round would contribute to establish zero (or low) tariff environment for IT products, which would benefit not only to the global IT industry but also to the multilateral trading system as a whole.
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61.“European Communities and its Member States - Tariff Treatment of Certain Information Technology Products - Request for Consultations by Japan”, WT/DS/376/1, G/L/852 (June 2, 2008).
62.“European Communities and its Member States - Tariff Treatment of Certain Information Technology Products - Request for Consultations by Chinese Taipei”, WT/DS/377/1, G/L/853 (June 18, 2008).
63.“Communication from Hong Kong, China; Japan; Korea; Singapore; Thailand; and the United States, Draft Modalities for the Liberalization of Tariffs in the Electronics/Electrical Products”, JOB(08/67) (July 7, 2008).
64.“European Communities and its Member States – Tariff Treatment of Certain Information Technology Products: Request for the Establishment of a Panel by the United States, Japan and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu”, WT/DS375/8, WT/DS/376/8, WT/DS/377/6 (August 19, 2008).
65.“Minutes of Meeting, Dispute Settlement Body of 29 August 2008”, WT/DSB/M/255 (October 22, 2008).
66.“Committee of Participants on the Expansion of Trade in Information Technology Products - Status of Implementation - Note by the Secretariat – Revision”, G/IT/1/Rev.41 (October 23, 2008).
67.“Minutes of Meeting, Dispute Settlement Body of 23 September 2008”, WT/DSB/M/256 (November 14, 2008).
68.“European Economic Community – Payments and Subsidies Paid to Processors and Producers of Oilseeds and Related Animal-Feed Proteins (EEC – Oilseeds)”, B.I.S.D. (37th Supp.) 86.
69.“United States – Measures Affecting Alcoholic and Malt Beverages”, WT/DS23/R and BISD 39S/206.
描述 碩士
國立政治大學
法學院碩士在職專班
95961227
97
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0095961227
資料類型 thesis
dc.contributor.advisor 林彩瑜zh_TW
dc.contributor.advisor Lin, Tsai Yuen_US
dc.contributor.author (Authors) 曾顯照zh_TW
dc.contributor.author (Authors) Tseng, Hsien Chaoen_US
dc.creator (作者) 曾顯照zh_TW
dc.creator (作者) Tseng, Hsien Chaoen_US
dc.date (日期) 2008en_US
dc.date.accessioned 19-Sep-2009 12:20:34 (UTC+8)-
dc.date.available 19-Sep-2009 12:20:34 (UTC+8)-
dc.date.issued (上傳時間) 19-Sep-2009 12:20:34 (UTC+8)-
dc.identifier (Other Identifiers) G0095961227en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/37163-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 法學院碩士在職專班zh_TW
dc.description (描述) 95961227zh_TW
dc.description (描述) 97zh_TW
dc.description.abstract (摘要) WTO「資訊科技協定」(ITA)於1996年底通過後成效彰顯，為多邊貿易體系部門別自由化方案之典範。然而當前快速的科技發展帶動新興資訊科技產品持續問世，以致該等產品究否屬於ITA通過當時所規範零關稅之產品範圍產生爭議，問題殊值深究。ITA生效以來首宗爭端解決個案即屬適例。按該案係我國、美國與日本於2008年間共同指控歐盟在機上盒、多功能事務機與液晶顯示器等三項資訊科技產品之課稅措施，違反WTO關稅減讓之規範。WTO爭端解決機制如何就科技發展實況解讀ITA產品範圍，對於ITA未來的執行成效具關鍵地位。
有關前揭個案之WTO適法性研究，本文認為WCO/HS公約稅則歸列見解可為參據，另可依據維也納條約法公約(VCLT)第31條與32條之解釋規則，考量全部或是多數會員對於系爭產品關稅待遇的「共同意願」。具體而言，基於VCLT第31條揭示的「本文內容」、「目的與宗旨」、「上下文脈絡」、「後續實務措施」與「相關國際法規範」等，通盤考量解讀歐盟關稅減讓表意涵，倘據此解讀後仍舊模糊難定，則依據VCLT第32條揭示的「條約協定的相關準備工作」與「完成當時的情境」等為輔助判斷。
鑑於此類爭議將演變為體制性問題，本文提出二項建議方案。第一，採行ITA委員會通知處理機制尋求通案解決，討論過程納入貨品貿易規範在其他領域敘及之「同類產品」的認定要素，基於創新產品變動並參照當前科技發展等市場實務進行考量，合理擴張ITA產品範圍。第二，爭取在當前杜哈回合談判通過相關部門別自由化方案擴大ITA產品範圍，建構零或低關稅的資訊科技產品貿易環境，其落實將有助於全球資訊科技產業之發展，亦可強化多邊貿易體系之整體運作。		zh_TW
dc.description.abstract (摘要) Information Technology Agreement (hereinafter ITA) has made significant contribution to the free trade in IT products since its conclusion at the end of 1996. It has been recognized as a successful model of sectorial trade liberalization in the WTO multilateral trading system. However, with the rapid advent of new technology, challenges arising from the determination of tariff treatment on newly innovated IT products become outstanding. Indeed, whether those innovated products are subject to the duty-free treatment of ITA merits intensive considerations. As demonstrated in the first dispute specifically on the prodcut coverage of ITA, where Taiwan, United States and Japan filed against the European Communities in 2008 for three IT products, i.e. set-top box, multi-functional office machine and LCD monitor, how the disptue settlement institutions respond to the applicability of the ITA in the context of techonogical develpment would be critical to the effectiveness of future ITA.
In this study, the author argues that relevant factors to be taken into account by the panel adjudicating the ITA dispute include the tariff classification principle embodied in the Harmonized System Convention of the WCO, as well as the “common intention” of all or a great majority of ITA participants pursuant to Article 31 and 32 of the Vienna Convention on the Law of Treaties (VCLT). Specifically, an examination of the EC’s commitments under schedules of tariff concession by virtue of text (ordinary meaning), object and purpose, context, subsequent practice and relevant rules of international law as stipulated in Article 31 of the VCLT are of importance. Furthermore, looking at elements as to preparatory work and circumstances of the conclusion of the EC’s schedule in accordance with Article 32 of the VCLT is also relevant.
On systemic issues, the author proposes two solutions. First, the inclusion of a new notification mechanism into the ITA Committee could be feasilbe. By adopting the concept of “like products” applicable to other fields of trade in goods, the ITA’s product coverage can be reasonably expanded on the basis of the modification of innovated products and advent of modern technology in the market. Second, achieving the consensus on sectorial liberalization of expanded IT products under on-going Doha Round would contribute to establish zero (or low) tariff environment for IT products, which would benefit not only to the global IT industry but also to the multilateral trading system as a whole.		en_US
dc.description.tableofcontents 目次(阿拉伯數字為頁碼)

內文 8-111
第一章 緒論 8
第一節 研究動機與問題 8
第二節 研究目的與方法 10
第三節 研究架構 13
第二章 ITA在WTO架構下的定位與功能 14
第一節 WTO架構下IT產品貿易相關規範 14
第一項 WTO架構下相關規範簡介 14
第二項 ITA規範歷史源起 18
第三項 ITA委員會運作情形 20
第二節 ITA重點規範與執行進展 21
第一項 ITA重點規範 21
第一目 確定參與生效要件 21
第二目 履行關稅措施準據 21
第三目 處理非關稅貿易措施 23
第四目 界定產品範圍 24
第二項 ITA執行進展 25
第一目 參與國增加 26
第二目 投資誘因提高 26
第三目 貿易量擴大 26
第四目 經濟發展受惠 27
第三節 ITA待決事項推動情形 28
第一項 確定ITA規範法律效力 28
第二項 號召更多參與國 30
頁碼
第三項 解決非關稅貿易措施 31
第四項 釐清產品範圍爭議 34
第三章 ITA產品範圍與科技發展的關聯性 35
第一節 科技發展帶動活躍的資訊活動 35
第一項 硬體產品創新精進 35
第二項 電子商務方興未艾 36
第二節 科技發展突顯ITA產品範圍的不確定性 38
第一項 ITA產品範圍法律依據 38
第二項 ITA-2談判破局 40
第三項 產品範圍釐清問題 43
第四項 產品稅則歧異紛爭 47
第五項 稅則轉換效應 49
第三節 科技發展引發ITA是否適用服務貿易總協定問題 51
第一項 科技發展帶動數位化傳輸商品貿易活動 51
第二項 ITA產品範圍是否兼具服務貿易項目 52
第三項 解決方案之可能選項 55
第四章 ITA產品範圍爭議實例分析 58
第一節 爭議產品項目 58
第一項 機上盒(set-top box) 58
第二項 多功能事務機器(multi-function office machines) 59
第三項 液晶顯示器(LCD monitor) 60
第二節 爭議實例原委剖析 61
第一項 原告國指控之法律爭點 62
第二項 被告國回應之立場 64
第三項 爭端程序發展進程 66
第三節 爭議措施違反關稅承諾的判斷準據 67
第一項 參考爭端裁決先例(歐盟電腦設備歸列案) 69
頁碼
第一目 兩造立場 69
第二目 小組裁決 70
第三目 上訴機構認定 71
第四目 小結 73
第二項 「維也納條約法公約」第31條的判斷準據 74
第一目 文字用語 74
第二目 目的與宗旨 76
第三目 上下文脈絡 78
第四目 後續實務措施 80
第五目 相關國際規範 82
第三項 「維也納條約法公約」第32條的判斷準據 83
第五章 ITA產品範圍爭議體制面解決方案 87
第一節 建立ITA委員會通知處理機制 87
第一項 通知處理機制程序內涵 87
第二項 通知處理機制可行具體案例 92
第一目 泰國/印尼數位相機案 92
第二目 我國電阻器案 93
第二節 達到通知處理機制目標之考量面向 94
第一項 以「同類產品」概念為判斷依據 94
第二項 延請專家協助提供專業見解 98
第三項 以折衷漸進方式建構低關稅的貿易環境 99
第三節 爭取杜哈回合談判結果為標的 102
第一項 通過部門別自由化方案擴大ITA產品範圍 102
第二項 重新詮釋ITA規範 104
第六章 結論 107

附表 112-169
1. 關於資訊科技產品貿易之部長宣言(ITA中譯版) 112
1.1 ITA英文原文 128
2. ITA形成歷程 144
3. 關稅減讓表格式與規範內容 145
4. ITA生效前後主要國家在資訊科技產品的關稅 146
5. 申請加入ITA之程序 147
6. 資訊科技產品之非關稅措施 148
7. ITA稅則歧異五類產品討論進展 149
8. 中華民國商品標準分類解釋準則 150
9. HS CODE轉換對於ITA產品項目之變動情形 153
10. 數位化傳輸商品適用貨品貿易協定時之潛在項目與所對應的HS CODE 154
11. 數位化傳輸商品之潛在服務業項目 155
12. 維也納條約法公約第31-33條(英文原文) 156
13. 台北高等行政法院有關LCD Monitor稅則歸列裁判結果 158
14. 歐盟法院認定有關LCD Monitor適用之關稅稅率 159
15. ITA委員會通知處理機制示意圖 160
16. 已開發及開發中國家在ITA相關產品部門的比較利益 161
17. WTO歷次回合談判達成之關稅減讓幅度(工業產品) 162
18. WTO主要談判回合成果回顧 163
19. 杜哈回合談判大事紀 165
20. NAMA談判有關降稅公式之提案 166
21. WTO/NAMA談判部門別自由化方案提案情形 167

參考文獻 170-181		zh_TW
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dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0095961227en_US
dc.subject (關鍵詞) 資訊科技協定zh_TW
dc.subject (關鍵詞) 爭端解決zh_TW
dc.subject (關鍵詞) 關稅減讓zh_TW
dc.subject (關鍵詞) 關稅承諾zh_TW
dc.subject (關鍵詞) 維也納條約法公約zh_TW
dc.subject (關鍵詞) 同類產品zh_TW
dc.subject (關鍵詞) 產品範圍zh_TW
dc.subject (關鍵詞) 杜哈回合zh_TW
dc.subject (關鍵詞) 部門別自由化zh_TW
dc.title (題名) WTO資訊科技協定(ITA)之研究：科技發展下ITA產品範圍的爭議與解決zh_TW
dc.title (題名) Information technology agreement (ITA) of the WTO: Product coverage, dispute settlement and technological developmenten_US
dc.type (資料類型) thesisen
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dc.relation.reference (參考文獻) 1.“Spain – Tariff Treatment of Unroasted Coffee”, BISD 28S/102, L/5135 (June 11, 1981).zh_TW
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dc.relation.reference (參考文獻) 5.“Ministerial Declaration on Trade in Information Technology Products”, WT/MIN(96)/16 (December 13, 1996).zh_TW
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dc.relation.reference (參考文獻) 13.“Korea – Taxes on Alcoholic Beverages”, WT/DS75/R (September 17, 1998).zh_TW
dc.relation.reference (參考文獻) 14.“Work Programme on Electronic Commerce”, WT/L/274 (September 30, 1998).zh_TW
dc.relation.reference (參考文獻) 15.“United States - Import Prohibition of Certain Shrimp and Shrimp Products - AB-1998-4 - Report of the Appellate Body”, WT/DS/58/AB/R (October 12, 1998).zh_TW
dc.relation.reference (參考文獻) 16.“Committee of Participants on the Expansion of Trade in Information Technology Products, Paragraph 4 of the Report (1998) of the Committee of Participants on the Expansion of Trade in Information Technology Products”, G/IT/W/3 (November 17, 1998).zh_TW
dc.relation.reference (參考文獻) 17.“Committee of Participants on the Expansion of Trade in Information Technology Products, Minutes of the Meeting of 20 November 1998”, G/IT/M/13 (December 14, 1998).zh_TW
dc.relation.reference (參考文獻) 18.“Committee of Participants on the Expansion of Trade in Information Technology Products, Overview of Survey Responses”, G/IT/SPEC/Q1/25 (March 22, 1999).zh_TW
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dc.relation.reference (參考文獻) 20.“Canada - Measures Affecting the Importation of Milk and the Exportation of Dairy Products - Report of the Panel”, WT/DS/103/R, WT/DS/113/R (May 7, 1999)zh_TW
dc.relation.reference (參考文獻) 21.“Japan – Tariff on Imports of Spruce, Pine, Fir Dimension Lumber”, BISD 36S/167, L/6470 (July 19, 1999).zh_TW
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dc.relation.reference (參考文獻) 23.“US — Section 110(5) Copyright Act”, WT/DS160/R (May 16, 2000).zh_TW
dc.relation.reference (參考文獻) 24.“Committee of Participants on the Expansion of Trade in Information Technology Products - Non-Tariff Measures Work Programme”, G/IT/19 (November 13, 2000).zh_TW
dc.relation.reference (參考文獻) 25.WTO Secretariat, “Committee of Participants on the Expansion of Trade in Information Technology Products Approves Work Programme on Non-Tariff Measures”, Press Release No. 198 (November 17, 2000).zh_TW
dc.relation.reference (參考文獻) 26.“Communication from Hong Kong, China, Submission for the Non-Tariff Measures Work Programme”, G/IT/SPEC/Q2/6 (April 4, 2001).zh_TW
dc.relation.reference (參考文獻) 27.“Committee of Participants on the Expansion of Trade in Information Technology Products, Reply Received from the WCO Regarding Classification Issues”, G/IT/20 (January 14, 2002).zh_TW
dc.relation.reference (參考文獻) 28.“Communitation from the United States, Submission for the Non-Tariff Measures Work Program”, G/IT/SPEC/Q2/12 (May 1, 2002).zh_TW
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dc.relation.reference (參考文獻) 31.“Communication from the United States, Non-Tariff Measures Work Program”, G/IT/SPEC/Q3/6 (October 16, 2002).zh_TW
dc.relation.reference (參考文獻) 32.“United States - Countervailing Duties on Certain Corrosion-Resistant Carbon Steel Flat Products from Germany - AB-2002-4 - Report of the Appellate Body”, WT/DS213/AB/R (November 28, 2002).zh_TW
dc.relation.reference (參考文獻) 33.“Committee of Participants on the Expansion of Trade in Information Technology Products - The Non-Tariff Measures Work Programme – Compilation of the Submissions by the Secretariat”, G/IT/SPEC/Q2/11/Rev.1 (April 14, 2003).zh_TW
dc.relation.reference (參考文獻) 34.“Committee of Participants on the Expansion of Trade in Information Technology Products, Informal Meeting of Customs Experts From ITA Participants to Discuss Classification Divergences 6-8 May 2002”, G/IT/14/Rev.1/Add.1 (April 15, 2003).zh_TW
dc.relation.reference (參考文獻) 35.“Work Programme on Electronic Commerce - Submission from the United States”, WT/GC/W/493 (April 16, 2003).zh_TW
dc.relation.reference (參考文獻) 36.“Work Programme on Electronic Commerce - Classification Issue - Submission from the European Communities”, WT/GC/W/497 (May 9, 2003).zh_TW
dc.relation.reference (參考文獻) 37.“Communication from Canada, Best Practices For EMC/EMI Related Conformity Assessment Procedures for IT Products”, G/IT/24 (February 16, 2004).zh_TW
dc.relation.reference (參考文獻) 38.“Committee of Participants on the Expansion of Trade in Information Technology Products - Best Practices for EMC/EMI Related Conformity Assessment Procedures”, G/IT/24 (February 16, 2004).zh_TW
dc.relation.reference (參考文獻) 39.“Doha Work Program: Decision Adopted by the General Council on 1 August 2004”, WT/L/579, (Aug. 2, 2004).zh_TW
dc.relation.reference (參考文獻) 40.“Committee of Participants on the Expansion of Trade in Information Technology Products - Classification Divergences: List V of G/IT/W/6/Rev.2 - Items Referred to the Formal Committee to be Addressed”, G/IT/W/11 (August 19, 2004).zh_TW
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dc.relation.reference (參考文獻) 42.“Committee of Participants on the Expansion of Trade in Information Technology Products - Minutes of the Meeting of 24 February 2005”, G/IT/M/42 (April 15, 2005).zh_TW
dc.relation.reference (參考文獻) 43.“Committee of Participants on the Expansion of Trade in Information Technology Products - Minutes of the Meetings of 4 and 28 June 2004”, G/IT/M/39 (April 15, 2005)zh_TW
dc.relation.reference (參考文獻) 44.“Committee of Participants on the Expansion of Trade in Information Technology Products - Minutes of the Meeting of 3 December 2004”, G/IT/M/41 (April 15, 2005)zh_TW
dc.relation.reference (參考文獻) 45.Appellate Body Report, “European Communities – Custom Classification of Frozen Boneless Chicken Cuts”, WT/DS269, 286/AB/R (September 2, 2005).zh_TW
dc.relation.reference (參考文獻) 46.“Committee of Participants on the Expansion of Trade in Information Technology Products - Minutes of the Meeting of 25 May 2005”, G/IT/M/43 (September 6, 2005)zh_TW
dc.relation.reference (參考文獻) 47.“European Communities - Customs Classification of Frozen Boneless Chicken Cuts - AB-2005-5 - Report of the Appellate Body”, WT/DS269/AB/R, WT/DS/286/AB/RWTO (September 12, 2005)zh_TW
dc.relation.reference (參考文獻) 48.“Technical Note on the Accession Process - Note by the Secretariat”, WT/ACC/10/Rev.3 (November 28, 2005).zh_TW
dc.relation.reference (參考文獻) 49.“Committee of Participants on the Expansion of Trade in Information Technology Products - Minutes of the Meeting of 20 October 2005”, G/IT/M/44 (February 17, 2006)zh_TW
dc.relation.reference (參考文獻) 50.WTO Secretariat, “An Introduction to the General Agreement on Trade in Services” (March 29, 2006).zh_TW
dc.relation.reference (參考文獻) 51.“Communication from the United States, Coverage for Information Technology Products Under the ITA”, G/IT/W/21 (July 24, 2006).zh_TW
dc.relation.reference (參考文獻) 52.“Communication from the United States, Coverage for Information Technology Products Under the ITA”, G/IT/W23 (October 23, 2006)zh_TW
dc.relation.reference (參考文獻) 53.“Communication from the United States, Coverage for Information Technology Products under the Information Technology Agreement”, G/IT/W/26 (January 12, 2007).zh_TW
dc.relation.reference (參考文獻) 54.“Committee of Participants on the Expansion of Trade in Information Technology Products - Classification of Set Top Boxes - Communication from the World Customs Organization: Classification of Set Top Boxes”, G/IT/26/Add.2 (March 19, 2007).zh_TW
dc.relation.reference (參考文獻) 55.“Committee of Participants on the Expansion of Trade in Information Technology Products, Minutes of the Meeting of 31 October 2006”, G/IT/M/47 (March 27, 2007).zh_TW
dc.relation.reference (參考文獻) 56.“Committee of Participants on the Expansion of Trade in Information Technology Products - HS2007 Amendments in Relation to ITA Products and a Model List in HS2007 – Technical Note by the Secretariat”, JOB(07)/96 (June 25, 2007).zh_TW
dc.relation.reference (參考文獻) 57.“Committee of Participants on the Expansion of Trade in Information Technology Products, Minutes of the Meeting of 29 March 2007”, G/IT/M/48 (November 2, 2007).zh_TW
dc.relation.reference (參考文獻) 58.“Negotiating Group on Market Access - Draft Modalities for Non-Agricultural Market Access”, TN/MA/W/103 (Feb. 8, 2008).zh_TW
dc.relation.reference (參考文獻) 59.“Committee of Participants on the Expansion of Trade in Information Technology Products, Minutes of the Meeting of 6 November 2007”, G/IT/M/49 (May 26, 2008).zh_TW
dc.relation.reference (參考文獻) 60.“European Communities and its Member States - Tariff Treatment of Certain Information Technology Products - Request for Consultations by the United States”, G/L/851, WT/DS/375/1 (June 2, 2008).zh_TW
dc.relation.reference (參考文獻) 61.“European Communities and its Member States - Tariff Treatment of Certain Information Technology Products - Request for Consultations by Japan”, WT/DS/376/1, G/L/852 (June 2, 2008).zh_TW
dc.relation.reference (參考文獻) 62.“European Communities and its Member States - Tariff Treatment of Certain Information Technology Products - Request for Consultations by Chinese Taipei”, WT/DS/377/1, G/L/853 (June 18, 2008).zh_TW
dc.relation.reference (參考文獻) 63.“Communication from Hong Kong, China; Japan; Korea; Singapore; Thailand; and the United States, Draft Modalities for the Liberalization of Tariffs in the Electronics/Electrical Products”, JOB(08/67) (July 7, 2008).zh_TW
dc.relation.reference (參考文獻) 64.“European Communities and its Member States – Tariff Treatment of Certain Information Technology Products: Request for the Establishment of a Panel by the United States, Japan and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu”, WT/DS375/8, WT/DS/376/8, WT/DS/377/6 (August 19, 2008).zh_TW
dc.relation.reference (參考文獻) 65.“Minutes of Meeting, Dispute Settlement Body of 29 August 2008”, WT/DSB/M/255 (October 22, 2008).zh_TW
dc.relation.reference (參考文獻) 66.“Committee of Participants on the Expansion of Trade in Information Technology Products - Status of Implementation - Note by the Secretariat – Revision”, G/IT/1/Rev.41 (October 23, 2008).zh_TW
dc.relation.reference (參考文獻) 67.“Minutes of Meeting, Dispute Settlement Body of 23 September 2008”, WT/DSB/M/256 (November 14, 2008).zh_TW
dc.relation.reference (參考文獻) 68.“European Economic Community – Payments and Subsidies Paid to Processors and Producers of Oilseeds and Related Animal-Feed Proteins (EEC – Oilseeds)”, B.I.S.D. (37th Supp.) 86.zh_TW
dc.relation.reference (參考文獻) 69.“United States – Measures Affecting Alcoholic and Malt Beverages”, WT/DS23/R and BISD 39S/206.zh_TW