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題名 GATS不歧視原則之要件與爭議問題之研究
作者 余玫琪
Yu, Mei Chi
貢獻者 張新平
余玫琪
Yu, Mei Chi
關鍵詞 服務貿易
服務貿易總協定
不歧視原則
最惠國待遇原則
國民待遇原則
Trade in services
GATS
non-discrimination
most-favored-nation treatment
national treatment
日期 2007
上傳時間 18-Sep-2009 14:07:29 (UTC+8)
摘要 服務貿易總協定（General Agreement on Trade in Services，GATS）秉持WTO之中心精神，以不歧視原則為重要基礎原則之一，分別規定於GATS第2條之最惠國待遇原則與第17條之國民待遇原則。
依據GATS第2條及第17條之規定，不歧視原則之要件包括：1)會員所採影響服務貿易之措施之要件；2)會員在特定承諾表做出開放承諾之要件（僅國民待遇原則）；3)來自其他會員之類似服務及服務供給者之要件；以及4)歧視性待遇之要件。
相較於GATT貨品貿易之不歧視原則而言，目前涉及GATS不歧視原則之要件與爭議問題等研究，仍處於發展階段，部分要件甚至仍未出現有力之實務見解，例如「服務及服務供給者之類似性」等，本文即希望透過拆解GATS不歧視原則之要件的方式，提出各要件可能發生之爭議問題，歸納分析目前WTO爭端解決實務見解及相關學術意見，一方面釐清GATS不歧視原則之法律全貌，一方面則藉由這些爭議的提出，期能拋磚引玉，對於將來有更多深化且精闢之相關研究之提出，有所助益。
最後，本文並依分析結果，針對各項爭議問題，提出我國目前法規體制在這些爭議問題下可能產生之疑義及我國主管機關可能之採行策略及方向建議。
關鍵字：服務貿易、服務貿易總協定、不歧視原則、最惠國待遇原則、國民待遇原則。
Non-discrimination is one of the fundamental principles under the General Agreement on Trade in Services (GATS). It is embodied as the most-favored-nation treatment and the national treatment under the Articles 2 and 17 of the GATS.
According to the Articles 2 and 17 of the GATS, the elements of non-discrimination include: 1) must be measures by Members affecting trade in services, 2) Members have made commitments in its Schedule (national treatment applies only), 3) likeness of services and service suppliers of Members, and 4) must be no less favourable treatment.
Compared with non-discrimination under the GATT, which has been developed more completely, the elements and their related issues of non-discrimination under the GATS are still lacking representative or binding opinions. For example, the issue of “likeness of services and service suppliers” has not been addressed officially on findings of panel or appellate body reports. This article tries to analyze all elements under non-discrimination of the GATS, raise possible issues, and conclude related findings of WTO dispute settlement and opinions of academic publications. By doing this, the legal structure of GATS non-discrimination and possible issues would be clarified more completely. More importantly, we are hoping this beginning would help forward more and more future profounder researches focusing on issues of GATS non-discrimination.
Finally, based on the research results, this Article brings up some potential problems which may happen under the legal system of our country and proposes possible strategies and measures to be taken.
Key Words: Trade in services, GATS, non-discrimination, most-favored-nation treatment, national treatment.
參考文獻 一、中文資料
(一)書籍
1.吳庚，《行政法之理論與實用》，增訂九版，三民書局，2005年10月。
2.張新平，《世界貿易組織下之服務貿易》，月旦出版社，1996年3月。
3.黃立、李貴英、林彩瑜，《WTO國際貿易法論》，元照出版社，二版，2001年2月。
4.彭心儀，《WTO服務貿易與通訊科技法律》，元照出版社，2005年9月。
5.楊光華，《WTO新回合服務貿易談判對我國之影響及因應措施》，行政院經濟建設委員會委託專案研究計畫，2001年12月。
6.羅昌發，《國際貿易法》，元照出版社，1999年。
(二)期刊
1.張新平，〈GATS自然人移動有關問題之探討〉，《政大法學評論》，第80期，2004年8月。
2.彭心儀，〈由美國禁止網路賭博爭端案論服務貿易市場開放及國民待遇之規範解釋與體系建構〉，收錄於楊光華主編，彭心儀等人合著之《第五屆國際經貿法學發展學術研討會論文集》。
(三)學位論文
1.林莉璇，《WTO服務貿易規章中「國內規章」條款之研究》，國立政治大學國際貿易研究所碩士論文，2000年7月。
2.洪佳琳，《由安地瓜控告美國禁止線上博奕案─探討服務貿易之部門分類標準》，國立政治大學國際貿易研究所碩士論文，2004年7月。
3.黃渝清，《評安地瓜控告美國禁止網路賭博案---以服務貿易特定承諾與一般例外規定之關係為中心》，國立政治大學國際貿易研究所碩士論文，2005年7月。
4.劉漢威，《GATS自然人移動之重要議題及我國相關對策分析》，國立政治大學法律研究所碩士論文，2005年4月。
5.蘇妍旭，《空運服務與WTO相關規範之研究》，國立政治大學法律研究所碩士論文，2002年7月。
二、英文資料
(一)書籍
1.Aaditya Mattoo & Pierre Sauve (eds.), Domestic Regulation and Service Trade Liberalization, 2003.
2.Pierre Sauve & Robert M. Stern (eds.), GATS 2000: New Directions in Services Trade Liveralization, 2000.
3.Scott Sinclair & Jim Grishaber- Otto, Facing the Fact: A Guide to the GATS Debate, 2000.
4.WTO, GATS- Fact and Fiction, 2001.
5.WTO, Guide to the GATS: An Overview of Issues for Future Liberalization of Trade in Services, 2000.
6.WTO, WTO Analytical Index- Guide to WTO Law and Practice, 2003.
7.WTO, WTO Dispute Settlement: One- Page Case Summeries (1995- September 2006), 2006.
(二)期刊文章及專書文章
1.Aaditya Mattoo, MFN and the GATS, presented at the World Trade Forum Conference on “Most- Favoured Nation: Past and Present”, August 1998.
2.Aaditya Mattoo, National Treatment in the GATS: Corner- stone or Pandora’s Box? Available from http://www.wto.org/English/res_e/reser_e/ tisd-96-02. doc
3.Alan Yanovich and Tania Voon, What is the measure at issue? in Andrew D Mitchell, ed., Changes and Prospects for the WTO, 2005.
4.Fiona Smith & Lorna Woods, A Distinction Without a Difference: Exploring the Boundary Between Goods and Services in the World Trade Organization and the European Union, Columbia Journal of European Law, 12:1, 2005.
5.Julia Ya Qin, Defining nondiscrimination under the law of the world trade organization, Boston university international law joural, vol. 23(2005).
6.Mireille Cossy, Determining “likeness” under the GATS: Squaring the circle?, WTO Staff Working Paper ERSD- 2006- 08.
7.Peter K. Morrison, WTO Dispute Settlement in Services: Procedural and Substantive Aspects, in E.U. Petersmann, ed., International Trade Law and the GATT/WTO Dispute Settlement System (Kluwer Law International, 1997).
8.Wener Zdouc, WTO Dispute Settlement Practice Relating to the GATS, Journal of International Economic Law, 1999.
(三)WTO文件
1.Appellate Body Report, European Communities- Regime for the Importation Sale and Distribution of Bananas, WT/DS27/AB/R, adopted 25 September 1997.
2.Appellate Body Report, Canada- Certain Measures Concerning Periodicals, WT/DS31/AB/R, adopted 30 July 1997.
3.Appellate Body Report, Canada- Certain Measures Affecting the Automotive Industry, WT/DS139/AB/R, WT/DS142/AB/R, adopted 19 June 2000.
4.Appellate Body Report, United Sates- Measures Affecting the Cross- Border Supply of Gambling and Betting Services, WT/DS285/AB/R, adopted 20 April 2005.
5.Appellate Body Report, United States- Sunset review of Anti- Dumping Duties on Corrosion- Resistant Carbon Steel Flat Products from Japan, WT/DS244/AB/R, adopted 9 January 2004.
6.Appellate Body Report, US- Corrosion- Resistant Steel Sunset Review.
7.Appellate Body Report, United States- Countervailing Measures Concerning Certain Products from the European Comunities, WT/DS212/AB/R, adopted 8 January 2003.
8.Appellate Body Report, United States- Countervailing Duties on Certain Corrosion- Resistant Carbon Steel Flat Products from Germany, WT/DS213/AB/R, adopted 19 December 2002.
9.Appellate Body Report, European Communities- Measures Affecting Asbestos and Asbestos- Products, WT/DS135/AB/R, adopted 5 April 2001.
10.Appellate Body Report, Japan- Taxes on Alcoholic Beverages, WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R, adopted 1 November, 1996.
11.Panel Report, European Communities- Regime for the Importation Sale and Distribution of Bananas, WT/DS27/R/ECU/GTM/HND/MEX/USA, adopted 25 September 1997.
12.Panel Report, Canada- Certain Measures Concerning Periodicals, WT/DS31/R and Corr.1, adopted 30 July 1997.
13.Panel Report, Japan- Measures Affecting Consumer Photographic Film and Paper, WT/DS44/R, adopted 22 April 1998.
14.Panel Report, Canada- Certain Measures Affecting the Automotive Industry, WT/DS139/R, WT/DS142/R, adopted 19 June 2000.
15.Panel Report, Mexico- Measures Affecting Telecommunications Services, WT/DS204/R, adopted 1 June 2004.
16.Panel Report, United Sates- Measures Affecting the Cross- Border Supply of Gambling and Betting Services, WT/DS285/R, adopted 20 April 2005.
17.Panel Report, United States- Sunset review of Anti- Dumping Duties on Corrosion- Resistant Carbon Steel Flat Products from Japan, WT/DS244/R, adopted 9 January 2004.
18.Panel Report, United States- Countervailing Measures Concerning Certain Products from the European Comunities, WT/DS212/R, adopted 8 January 2003.
19.Panel Report, United States- Countervailing Duties on Certain Corrosion- Resistant Carbon Steel Flat Products from Germany, WT/DS213/AB/R, adopted 19 December 2002.
20.WTO, Guidelines for the Scheduling of Specific Commitments under the General Agreement on Trade in Services, WTO Doc. S/L/92, 28 March 2001.
21.WTO, Scheduling of Initial Commitments in Trade in Services: Explanatory Note, WTO Doc. MTN.GNS/W/164, 3 September 1993.
22.WTO, Scheduling of Initial Commitments in Trade in Services: Explanatory Note, WTO Doc., MTN.GNS/W/164/Add.1, 30 November 1993.
23.WTO Secretariat, Services Sectoral Classification List, Doc. MTN.GNS/W/120, 10 July 1991.
24.WTO, European Communities and their Member States- Schedule of Specific Commitment, WTO Doc. GATS/SC/31, 15 April 1994.
25.WTO, Canada - Schedule of Specific Commitment, WTO Doc. GATS/SC/16, 15 April 1994.
26.WTO, The United States of America- Schedule of Specific Commitment, WTO Doc. GATS/SC/90, 15 April 1994.
27.WTO, The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu- Schedule of Specific Commitment, WTO Doc. GATS/SC/136/Rev.1, 2 July 2002.
(四)其他會員或國際組織文件及研究報告
1.United Nations, Course on Dispute Settlement- Module 3.13. WTO: GATS, UNCTAD/EDM/Misc.232/Add.31, 11 March 2003, available from http:// www.unctad.org/en/docs/edmmisc232add31_en.pdf.
2.United Nations, Provisional Central Product Classification, Satistical Papers M no. 77, version 1.1 U.N. Doc. ST/ESA/STAT/SER.M/77/Ver.1.1, March 2002.
3.USITC, US Schedule of Commitments under the General Agreement on Trade in Services, May 1997.
三、網站資料
(一)中文
1.中華經濟研究院台灣WTO中心網站：http://taiwan.wtocenter.org.tw/ www/speach01.asp
2.全國法規資料庫入口網站：http://law.moj.gov.tw
3.考試院網站：http://www.exam.gov.tw
4.法源法律網：http://www.lawbank.com.tw
5.國立政治大學商學院國際經貿組織暨法律研究中心：http://www. tradelaw.nccu.edu.tw/
6.經濟部國貿局網站：http://www.trade.gov.tw
(二)英文
1.United Nations Conference on Trade and Development, http://www.unctad. org/Templates/StartPage.asp?intItemID=2068
2.United Nations Statistics Division web-site, http://unstats.un.org/unsd/default. htm
3.WTO website, http://www.wto.org
描述 碩士
國立政治大學
國際經營與貿易研究所
90351037
96
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0090351037
資料類型 thesis
dc.contributor.advisor 張新平zh_TW
dc.contributor.author (Authors) 余玫琪zh_TW
dc.contributor.author (Authors) Yu, Mei Chien_US
dc.creator (作者) 余玫琪zh_TW
dc.creator (作者) Yu, Mei Chien_US
dc.date (日期) 2007en_US
dc.date.accessioned 18-Sep-2009 14:07:29 (UTC+8)-
dc.date.available 18-Sep-2009 14:07:29 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 14:07:29 (UTC+8)-
dc.identifier (Other Identifiers) G0090351037en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/35085-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營與貿易研究所zh_TW
dc.description (描述) 90351037zh_TW
dc.description (描述) 96zh_TW
dc.description.abstract (摘要) 服務貿易總協定（General Agreement on Trade in Services，GATS）秉持WTO之中心精神，以不歧視原則為重要基礎原則之一，分別規定於GATS第2條之最惠國待遇原則與第17條之國民待遇原則。
依據GATS第2條及第17條之規定，不歧視原則之要件包括：1)會員所採影響服務貿易之措施之要件；2)會員在特定承諾表做出開放承諾之要件（僅國民待遇原則）；3)來自其他會員之類似服務及服務供給者之要件；以及4)歧視性待遇之要件。
相較於GATT貨品貿易之不歧視原則而言，目前涉及GATS不歧視原則之要件與爭議問題等研究，仍處於發展階段，部分要件甚至仍未出現有力之實務見解，例如「服務及服務供給者之類似性」等，本文即希望透過拆解GATS不歧視原則之要件的方式，提出各要件可能發生之爭議問題，歸納分析目前WTO爭端解決實務見解及相關學術意見，一方面釐清GATS不歧視原則之法律全貌，一方面則藉由這些爭議的提出，期能拋磚引玉，對於將來有更多深化且精闢之相關研究之提出，有所助益。
最後，本文並依分析結果，針對各項爭議問題，提出我國目前法規體制在這些爭議問題下可能產生之疑義及我國主管機關可能之採行策略及方向建議。
關鍵字：服務貿易、服務貿易總協定、不歧視原則、最惠國待遇原則、國民待遇原則。		zh_TW
dc.description.abstract (摘要) Non-discrimination is one of the fundamental principles under the General Agreement on Trade in Services (GATS). It is embodied as the most-favored-nation treatment and the national treatment under the Articles 2 and 17 of the GATS.
According to the Articles 2 and 17 of the GATS, the elements of non-discrimination include: 1) must be measures by Members affecting trade in services, 2) Members have made commitments in its Schedule (national treatment applies only), 3) likeness of services and service suppliers of Members, and 4) must be no less favourable treatment.
Compared with non-discrimination under the GATT, which has been developed more completely, the elements and their related issues of non-discrimination under the GATS are still lacking representative or binding opinions. For example, the issue of “likeness of services and service suppliers” has not been addressed officially on findings of panel or appellate body reports. This article tries to analyze all elements under non-discrimination of the GATS, raise possible issues, and conclude related findings of WTO dispute settlement and opinions of academic publications. By doing this, the legal structure of GATS non-discrimination and possible issues would be clarified more completely. More importantly, we are hoping this beginning would help forward more and more future profounder researches focusing on issues of GATS non-discrimination.
Finally, based on the research results, this Article brings up some potential problems which may happen under the legal system of our country and proposes possible strategies and measures to be taken.
Key Words: Trade in services, GATS, non-discrimination, most-favored-nation treatment, national treatment.		en_US
dc.description.tableofcontents 第一章 緒論 1
壹、研究動機及研究目的 1
一、研究動機 1
二、研究目的 2
貳、研究方法與研究限制 2
一、研究方法 2
二、研究限制 2
參、研究架構 3
第二章 GATS不歧視原則概說 5
壹、最惠國待遇原則之意義及要件 5
一、最惠國待遇原則之意義 5
二、最惠國待遇原則之要件 5
1.須為會員所採影響服務貿易之措施 5
2.該措施須針對二個以上來自其他會員之類似服務及服務供給者 6
3.該措施須為歧視性措施 6
貳、國民待遇原則之意義及要件 8
一、國民待遇原則之意義 8
二、國民待遇原則之要件 8
1.須為會員已在特定承諾表做出承諾之服務部門 8
2.須為會員所採影響服務供給之措施 8
3.該措施須針對本國及一個以上來自其他會員之服務及服務供給者 9
4.該措施須為歧視性待遇 9
參、與GATS不歧視原則有關之WTO爭端解決案件及所涉爭議問題 11
一、歐盟香蕉案 11
二、加拿大期刊案 11
三、日本底片案 12
四、加拿大汽車案 12
五、墨西哥電信案 13
六、美國賭博案 13
第三章 會員所採影響服務貿易之措施之要件 15
壹、會員所採之措施之範圍 15
一、「會員」之界定 16
1.公部門所採之措施 16
2.私部門所採之措施 16
二、「措施」之界定 17
1.「慣例」是否為GATS之措施？ 18
2.「全面禁止」是否為GATS之措施？ 19
貳、服務貿易之意義 21
一、服務貿易之四種提供模式 22
1.跨國提供服務 22
2.境外消費 22
3.商業據點呈現 23
4.自然人呈現 23
二、會員所採之措施在四種提供模式下之影響服務貿易之方式 23
1.服務貿易模式一 24
2.服務貿易模式二 24
3.服務貿易模式三 24
4.服務貿易模式四 25
參、影響之內涵 25
一、「影響」之意義 25
1.「影響」之解釋 26
2.「影響」與不歧視原則其他要件之關係 27
二、「影響」之解釋與GATT和GATS競合適用之關聯性 28
第四章 會員在特定承諾表做出開放承諾之要件 31
壹、GATS特定承諾表概述 31
一、特定承諾表之格式 31
二、特定承諾表服務部門與次部門之分類 31
貳、特定承諾表服務部門或次部門有無開放之判斷 32
一、服務部門及次部門附註對應之CPC分類號碼 32
二、服務部門及次部門附註對應之CPC分類號碼與該部門填寫之承諾內容不符 34
三、特定承諾表未附註CPC分類號碼 36
四、小結 45
第五章 來自其他會員之類似服務及服務供給者之要件 47
壹、服務之內涵 47
一、與「服務」有關之GATS規範 47
二、服務之要素 47
1.無實體性 48
2.可買賣性 48
三、服務與貨品之區別 48
貳、服務供給者之內涵 50
一、GATS納入服務供給者之原因 50
1.服務與服務供給者密不可分 50
2.擴大GATS適用範圍 50
二、服務供給者之型態 50
1.服務供給者為自然人 51
2.服務供給者為法人或其他形式之商業據點 51
三、服務供給者與其所提供服務之關係 52
參、來源地之認定 53
一、服務來源地之認定 53
1.模式一及模式二下之服務來源地認定 54
2.模式三級模式四下之服務來源地認定 54
二、服務供給者來源地之認定 55
1.服務供給者為自然人時之來源地認定 55
2.服務供給者為法人時之來源地認定 55
肆、類似性之判斷 57
一、服務及服務供給者之類似性應個別判斷或整體判斷？ 57
1.個別判斷 57
2.整體判斷 58
二、跨越模式之類似性？ 59
三、GATS架構下類似性之判斷標準 60
1.服務及服務供給者之本質、屬性及特質 60
2.服務及服務供給者之最終用途 61
3.消費者對於服務及服務供給者之認知與習慣 62
4.服務之分類工具 62
5.目的與效果測試 63
第六章 歧視性待遇之要件 65
壹、法律上歧視之內涵 65
一、法律上歧視之意義 65
二、實務上有關法律上歧視之判斷標準 66
1.未限定服務或服務供給者之國籍、來源地、所有者或控制者 66
2.未具體限定適用對象 67
貳、事實上歧視之內涵 67
一、事實上歧視之意義 67
二、最惠國待遇原則有無包含事實上歧視？ 68
1.以GATT及GATS國民待遇原則之規範為解釋基礎 68
2.以GATT最惠國待遇原則之規範為解釋基礎 69
三、實務上有關事實上歧視之判斷標準 70
1.市場佔有率之變動 71
2.配額租之概念 71
第七章 結論 75
一、有關會員所採影響服務貿易之措施之要件 76
1.WTO實務對於「會員所採之措施」之認定採寬鬆立場 76
2.WTO實務對於欲指控之「措施」要求須明確具體 76
3.WTO實務對於「影響」之認定使GATS不歧視原則之適用範圍極大化 77
二、有關會員在特定承諾表做出開放承諾之要件 78
三、有關來自其他會員之類似服務及服務供給者之要件 79
1.WTO實務對於「服務供給者」之範圍採從寬認定之立場 80
2.WTO實務對於法人服務供給者來源地之認定採直接認定之立場 80
3.有關類似性判斷之見解為數不多且無定論 81
四、有關歧視性待遇之要件 82
1.法律上歧視著重措施在形式上之規範內容 82
2.事實上歧視須考量措施對於目前市場結構及競爭條件可能造成之影響 83		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/#G0090351037en_US
dc.subject (關鍵詞) 服務貿易zh_TW
dc.subject (關鍵詞) 服務貿易總協定zh_TW
dc.subject (關鍵詞) 不歧視原則zh_TW
dc.subject (關鍵詞) 最惠國待遇原則zh_TW
dc.subject (關鍵詞) 國民待遇原則zh_TW
dc.subject (關鍵詞) Trade in servicesen_US
dc.subject (關鍵詞) GATSen_US
dc.subject (關鍵詞) non-discriminationen_US
dc.subject (關鍵詞) most-favored-nation treatmenten_US
dc.subject (關鍵詞) national treatmenten_US
dc.title (題名) GATS不歧視原則之要件與爭議問題之研究zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文資料zh_TW
dc.relation.reference (參考文獻) (一)書籍zh_TW
dc.relation.reference (參考文獻) 1.吳庚，《行政法之理論與實用》，增訂九版，三民書局，2005年10月。zh_TW
dc.relation.reference (參考文獻) 2.張新平，《世界貿易組織下之服務貿易》，月旦出版社，1996年3月。zh_TW
dc.relation.reference (參考文獻) 3.黃立、李貴英、林彩瑜，《WTO國際貿易法論》，元照出版社，二版，2001年2月。zh_TW
dc.relation.reference (參考文獻) 4.彭心儀，《WTO服務貿易與通訊科技法律》，元照出版社，2005年9月。zh_TW
dc.relation.reference (參考文獻) 5.楊光華，《WTO新回合服務貿易談判對我國之影響及因應措施》，行政院經濟建設委員會委託專案研究計畫，2001年12月。zh_TW
dc.relation.reference (參考文獻) 6.羅昌發，《國際貿易法》，元照出版社，1999年。zh_TW
dc.relation.reference (參考文獻) (二)期刊zh_TW
dc.relation.reference (參考文獻) 1.張新平，〈GATS自然人移動有關問題之探討〉，《政大法學評論》，第80期，2004年8月。zh_TW
dc.relation.reference (參考文獻) 2.彭心儀，〈由美國禁止網路賭博爭端案論服務貿易市場開放及國民待遇之規範解釋與體系建構〉，收錄於楊光華主編，彭心儀等人合著之《第五屆國際經貿法學發展學術研討會論文集》。zh_TW
dc.relation.reference (參考文獻) (三)學位論文zh_TW
dc.relation.reference (參考文獻) 1.林莉璇，《WTO服務貿易規章中「國內規章」條款之研究》，國立政治大學國際貿易研究所碩士論文，2000年7月。zh_TW
dc.relation.reference (參考文獻) 2.洪佳琳，《由安地瓜控告美國禁止線上博奕案─探討服務貿易之部門分類標準》，國立政治大學國際貿易研究所碩士論文，2004年7月。zh_TW
dc.relation.reference (參考文獻) 3.黃渝清，《評安地瓜控告美國禁止網路賭博案---以服務貿易特定承諾與一般例外規定之關係為中心》，國立政治大學國際貿易研究所碩士論文，2005年7月。zh_TW
dc.relation.reference (參考文獻) 4.劉漢威，《GATS自然人移動之重要議題及我國相關對策分析》，國立政治大學法律研究所碩士論文，2005年4月。zh_TW
dc.relation.reference (參考文獻) 5.蘇妍旭，《空運服務與WTO相關規範之研究》，國立政治大學法律研究所碩士論文，2002年7月。zh_TW
dc.relation.reference (參考文獻) 二、英文資料zh_TW
dc.relation.reference (參考文獻) (一)書籍zh_TW
dc.relation.reference (參考文獻) 1.Aaditya Mattoo & Pierre Sauve (eds.), Domestic Regulation and Service Trade Liberalization, 2003.zh_TW
dc.relation.reference (參考文獻) 2.Pierre Sauve & Robert M. Stern (eds.), GATS 2000: New Directions in Services Trade Liveralization, 2000.zh_TW
dc.relation.reference (參考文獻) 3.Scott Sinclair & Jim Grishaber- Otto, Facing the Fact: A Guide to the GATS Debate, 2000.zh_TW
dc.relation.reference (參考文獻) 4.WTO, GATS- Fact and Fiction, 2001.zh_TW
dc.relation.reference (參考文獻) 5.WTO, Guide to the GATS: An Overview of Issues for Future Liberalization of Trade in Services, 2000.zh_TW
dc.relation.reference (參考文獻) 6.WTO, WTO Analytical Index- Guide to WTO Law and Practice, 2003.zh_TW
dc.relation.reference (參考文獻) 7.WTO, WTO Dispute Settlement: One- Page Case Summeries (1995- September 2006), 2006.zh_TW
dc.relation.reference (參考文獻) (二)期刊文章及專書文章zh_TW
dc.relation.reference (參考文獻) 1.Aaditya Mattoo, MFN and the GATS, presented at the World Trade Forum Conference on “Most- Favoured Nation: Past and Present”, August 1998.zh_TW
dc.relation.reference (參考文獻) 2.Aaditya Mattoo, National Treatment in the GATS: Corner- stone or Pandora’s Box? Available from http://www.wto.org/English/res_e/reser_e/ tisd-96-02. doczh_TW
dc.relation.reference (參考文獻) 3.Alan Yanovich and Tania Voon, What is the measure at issue? in Andrew D Mitchell, ed., Changes and Prospects for the WTO, 2005.zh_TW
dc.relation.reference (參考文獻) 4.Fiona Smith & Lorna Woods, A Distinction Without a Difference: Exploring the Boundary Between Goods and Services in the World Trade Organization and the European Union, Columbia Journal of European Law, 12:1, 2005.zh_TW
dc.relation.reference (參考文獻) 5.Julia Ya Qin, Defining nondiscrimination under the law of the world trade organization, Boston university international law joural, vol. 23(2005).zh_TW
dc.relation.reference (參考文獻) 6.Mireille Cossy, Determining “likeness” under the GATS: Squaring the circle?, WTO Staff Working Paper ERSD- 2006- 08.zh_TW
dc.relation.reference (參考文獻) 7.Peter K. Morrison, WTO Dispute Settlement in Services: Procedural and Substantive Aspects, in E.U. Petersmann, ed., International Trade Law and the GATT/WTO Dispute Settlement System (Kluwer Law International, 1997).zh_TW
dc.relation.reference (參考文獻) 8.Wener Zdouc, WTO Dispute Settlement Practice Relating to the GATS, Journal of International Economic Law, 1999.zh_TW
dc.relation.reference (參考文獻) (三)WTO文件zh_TW
dc.relation.reference (參考文獻) 1.Appellate Body Report, European Communities- Regime for the Importation Sale and Distribution of Bananas, WT/DS27/AB/R, adopted 25 September 1997.zh_TW
dc.relation.reference (參考文獻) 2.Appellate Body Report, Canada- Certain Measures Concerning Periodicals, WT/DS31/AB/R, adopted 30 July 1997.zh_TW
dc.relation.reference (參考文獻) 3.Appellate Body Report, Canada- Certain Measures Affecting the Automotive Industry, WT/DS139/AB/R, WT/DS142/AB/R, adopted 19 June 2000.zh_TW
dc.relation.reference (參考文獻) 4.Appellate Body Report, United Sates- Measures Affecting the Cross- Border Supply of Gambling and Betting Services, WT/DS285/AB/R, adopted 20 April 2005.zh_TW
dc.relation.reference (參考文獻) 5.Appellate Body Report, United States- Sunset review of Anti- Dumping Duties on Corrosion- Resistant Carbon Steel Flat Products from Japan, WT/DS244/AB/R, adopted 9 January 2004.zh_TW
dc.relation.reference (參考文獻) 6.Appellate Body Report, US- Corrosion- Resistant Steel Sunset Review.zh_TW
dc.relation.reference (參考文獻) 7.Appellate Body Report, United States- Countervailing Measures Concerning Certain Products from the European Comunities, WT/DS212/AB/R, adopted 8 January 2003.zh_TW
dc.relation.reference (參考文獻) 8.Appellate Body Report, United States- Countervailing Duties on Certain Corrosion- Resistant Carbon Steel Flat Products from Germany, WT/DS213/AB/R, adopted 19 December 2002.zh_TW
dc.relation.reference (參考文獻) 9.Appellate Body Report, European Communities- Measures Affecting Asbestos and Asbestos- Products, WT/DS135/AB/R, adopted 5 April 2001.zh_TW
dc.relation.reference (參考文獻) 10.Appellate Body Report, Japan- Taxes on Alcoholic Beverages, WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R, adopted 1 November, 1996.zh_TW
dc.relation.reference (參考文獻) 11.Panel Report, European Communities- Regime for the Importation Sale and Distribution of Bananas, WT/DS27/R/ECU/GTM/HND/MEX/USA, adopted 25 September 1997.zh_TW
dc.relation.reference (參考文獻) 12.Panel Report, Canada- Certain Measures Concerning Periodicals, WT/DS31/R and Corr.1, adopted 30 July 1997.zh_TW
dc.relation.reference (參考文獻) 13.Panel Report, Japan- Measures Affecting Consumer Photographic Film and Paper, WT/DS44/R, adopted 22 April 1998.zh_TW
dc.relation.reference (參考文獻) 14.Panel Report, Canada- Certain Measures Affecting the Automotive Industry, WT/DS139/R, WT/DS142/R, adopted 19 June 2000.zh_TW
dc.relation.reference (參考文獻) 15.Panel Report, Mexico- Measures Affecting Telecommunications Services, WT/DS204/R, adopted 1 June 2004.zh_TW
dc.relation.reference (參考文獻) 16.Panel Report, United Sates- Measures Affecting the Cross- Border Supply of Gambling and Betting Services, WT/DS285/R, adopted 20 April 2005.zh_TW
dc.relation.reference (參考文獻) 17.Panel Report, United States- Sunset review of Anti- Dumping Duties on Corrosion- Resistant Carbon Steel Flat Products from Japan, WT/DS244/R, adopted 9 January 2004.zh_TW
dc.relation.reference (參考文獻) 18.Panel Report, United States- Countervailing Measures Concerning Certain Products from the European Comunities, WT/DS212/R, adopted 8 January 2003.zh_TW
dc.relation.reference (參考文獻) 19.Panel Report, United States- Countervailing Duties on Certain Corrosion- Resistant Carbon Steel Flat Products from Germany, WT/DS213/AB/R, adopted 19 December 2002.zh_TW
dc.relation.reference (參考文獻) 20.WTO, Guidelines for the Scheduling of Specific Commitments under the General Agreement on Trade in Services, WTO Doc. S/L/92, 28 March 2001.zh_TW
dc.relation.reference (參考文獻) 21.WTO, Scheduling of Initial Commitments in Trade in Services: Explanatory Note, WTO Doc. MTN.GNS/W/164, 3 September 1993.zh_TW
dc.relation.reference (參考文獻) 22.WTO, Scheduling of Initial Commitments in Trade in Services: Explanatory Note, WTO Doc., MTN.GNS/W/164/Add.1, 30 November 1993.zh_TW
dc.relation.reference (參考文獻) 23.WTO Secretariat, Services Sectoral Classification List, Doc. MTN.GNS/W/120, 10 July 1991.zh_TW
dc.relation.reference (參考文獻) 24.WTO, European Communities and their Member States- Schedule of Specific Commitment, WTO Doc. GATS/SC/31, 15 April 1994.zh_TW
dc.relation.reference (參考文獻) 25.WTO, Canada - Schedule of Specific Commitment, WTO Doc. GATS/SC/16, 15 April 1994.zh_TW
dc.relation.reference (參考文獻) 26.WTO, The United States of America- Schedule of Specific Commitment, WTO Doc. GATS/SC/90, 15 April 1994.zh_TW
dc.relation.reference (參考文獻) 27.WTO, The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu- Schedule of Specific Commitment, WTO Doc. GATS/SC/136/Rev.1, 2 July 2002.zh_TW
dc.relation.reference (參考文獻) (四)其他會員或國際組織文件及研究報告zh_TW
dc.relation.reference (參考文獻) 1.United Nations, Course on Dispute Settlement- Module 3.13. WTO: GATS, UNCTAD/EDM/Misc.232/Add.31, 11 March 2003, available from http:// www.unctad.org/en/docs/edmmisc232add31_en.pdf.zh_TW
dc.relation.reference (參考文獻) 2.United Nations, Provisional Central Product Classification, Satistical Papers M no. 77, version 1.1 U.N. Doc. ST/ESA/STAT/SER.M/77/Ver.1.1, March 2002.zh_TW
dc.relation.reference (參考文獻) 3.USITC, US Schedule of Commitments under the General Agreement on Trade in Services, May 1997.zh_TW
dc.relation.reference (參考文獻) 三、網站資料zh_TW
dc.relation.reference (參考文獻) (一)中文zh_TW
dc.relation.reference (參考文獻) 1.中華經濟研究院台灣WTO中心網站：http://taiwan.wtocenter.org.tw/ www/speach01.aspzh_TW
dc.relation.reference (參考文獻) 2.全國法規資料庫入口網站：http://law.moj.gov.twzh_TW
dc.relation.reference (參考文獻) 3.考試院網站：http://www.exam.gov.twzh_TW
dc.relation.reference (參考文獻) 4.法源法律網：http://www.lawbank.com.twzh_TW
dc.relation.reference (參考文獻) 5.國立政治大學商學院國際經貿組織暨法律研究中心：http://www. tradelaw.nccu.edu.tw/zh_TW
dc.relation.reference (參考文獻) 6.經濟部國貿局網站：http://www.trade.gov.twzh_TW
dc.relation.reference (參考文獻) (二)英文zh_TW
dc.relation.reference (參考文獻) 1.United Nations Conference on Trade and Development, http://www.unctad. org/Templates/StartPage.asp?intItemID=2068zh_TW
dc.relation.reference (參考文獻) 2.United Nations Statistics Division web-site, http://unstats.un.org/unsd/default. htmzh_TW
dc.relation.reference (參考文獻) 3.WTO website, http://www.wto.orgzh_TW