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題名 論《文化創意產業發展法》與服務貿易總協定之互動關係
Analysis on the legal interaction between the cultural and creative industries development act and general agreement on trade in services (GATS) – Based on the measures of subsidies and tax preferences
作者 黃玉如
貢獻者 許耀明
黃玉如
關鍵詞 世界貿易組織
文化多樣性公約
文化創意產業發展法
國民待遇
非違反控訴協定
Cultural and Creative Industry Development Act
World Trade Organization
UNESCO Convention on the Protection and Promotion of the Cultural Expressions
National Treatment
Non-violation complaints
日期 2010
上傳時間 17-Apr-2012 09:18:15 (UTC+8)
摘要 文化是一種民族精神、社會價值、生命哲學與生活方式的體現,而創意是人類文化定位的重要成份,而以各式各樣的形式表現,兩者皆能透過產業流程與全球分銷去複製、推廣。文創產業是「那些以無形、文化為本質的內容,經過創造、生產與商品化結合的產業」,因此文創產業不僅涉及文化與創意,也包含由創意衍生之「文化商品及服務」(cultural goods and services)的經濟價值與商業運作。
我國為使發展文創產業之政策制度在施行上於法有據,經濟部乃多次召集會議邀請各部會及學者專家討論研擬《文化創意產業發展法》(以下簡稱《文創法》),並於92年9月24日函報行政院審核修訂,經過多年的推動與研議,該法終於2010年1月7日三讀通過,完成立法程序,並於2月3日以華總一義字第09900022451號總統令制定公布,相關子法亦陸續公布施行。
然而《文創法》內立意甚佳的產業措施,因台灣加入世界貿易組織(World Trade Organization, WTO)而不得不受到WTO相關協定的規範。作為掃除關稅與非關稅貿易障礙、確保自由貿易之WTO,經由多回合的貿易談判逐步開放市場,並藉由對關稅與補貼之約束以及服務業市場准入、國民待遇之承諾等建立市場開放之可預測性。文化商品與服務在其規範下並無例外,同樣必須接受WTO上述原則,即最惠國待遇、國民待遇與市場准入等義務的檢驗。鑑於《文化創意產業發展法》所具備產業扶植之本質,及其涵蓋之16種文化創意產業多屬服務部門,本文遂將檢驗重點聚焦在該法之獎補助及租稅優惠措施與GATS的互動關係上,尤其是《文創法》在服務業補貼暫行定義、第17條國民待遇、國內規章第6.1條與第23.3條非違反協定控訴之適法性分析,以作為日後執法或修正之參考。
但值得注意的是,相對於WTO以降低貿易壁壘,促進貿易自由化為職志,文化商品與服務之雙重特質在WTO無法獲得特殊之待遇或保障,2005年10月UNESCO通過之《保障及促進文化表現多樣性公約》(以下簡稱《文化多樣性公約》)卻主張國家有促進與保護文化表現多樣性之權利,並具有採行其認為適當之政策與措施達成該目的之主權。若《文創法》有其適用《文化多樣性公約》之可能,則我國在採行諸多文創產業推展措施卻有違WTO內括協定所涉及之貿易原則或義務時,是否得根據《文化多樣性公約》正當化該等爭議措施? 當《文化多樣性公約》與WTO內括協定產生規範衝突時,兩者之適用與解釋是否有互補或調和之可能? 在文化產業與貿易活動上,《文化多樣性公約》若能正當化違反WTO規範之政策措施,則我國《文創法》所擬定之政策措施在GATS框架下之解釋與義務即有所不同。因此在檢驗《文創法》與GATS之互動關係前,本文將先簡單介紹《文化多樣性公約》之優劣特性,及公約與WTO規範競合之解決與適用結果。

關鍵字:文化創意產業發展法、世界貿易組織、文化多樣性公約、國民待遇、非違反協定控訴
Culture is the embodiment of a national spirit, social values, people’s worldview and life style, while creativity in all its manifestations presents an essential constitution of human culture. By way of industrialization and global distribution, the two are allowed to copy repeatedly and promote worldwide. Cultural and creative industries are “those industries that combine the creation, production and commercialization of contents that are intangible and cultural in nature”, which involve not only abstract culture and creativities but also material economic value and commercial operations of cultural goods and services derived from human ingenuity and originality.

To make sure the policy and measures implemented in Taiwan to promote and flourish cultural and creative industries are legally based, the Ministry of Economic Affairs had invited the relevant ministries, scholars and experts in the field to deliberate and prepare the Cultural and Creative Industry Development Act (hereinafter referred to as "the Act") since mid-‘90s, and finally submitted the draft Act to the Executive Yuan for review and approval on September 24, 2003. After years of promotion and negotiations, the Act was passed its third reading in the Legislative Yuan on January 7, 2010 and promulgated on February 3 by Presidential Decree Hwa Zong Yi Zi No. 09900022451. The related rules and regulations were also proclaimed in effect one after another ever since.

However, as a WTO (World Trade Organization) member, it is our duty to keep the deliberately constructed measures set in the Act in line with the WTO-related disciplines. WTO, acting as an international forum calling for free trade, vows to eliminate tariff and non-tariff trade barriers, facilitate further market opening by multiple rounds of trade negotiations, and increase the predictability of market dynamics through the establishment of binding tariff rates, subsidy disciplines, specific commitments and various requirements such as most-favored-nation treatment, market access and national treatment. The same principles and obligations mentioned above apply to goods and services with culture in nature equally with no exception. In this regard, the paper will examine how the Cultural and Creative Industry Development Act, especially its subsidy and tax preference measures legally interact with the articles related including Article 15 Subsidy, Article 17 National Treatment, Article 6.1 Domestic Regulation and Article 23.3 Non-violation complaints (in view of the measures adopted in the Act are industry-supportive oriented and most industries categorized in the same act are belonging to service sector) in General Agreement on Trade in Services (GATS) for reference of law enforcement and further amendments in the future.

But it is worth noting that, while WTO (the organization and covered agreements) are dedicated to exterminate trade barriers, promote trade liberalization and ignore cultural goods and services have both an economic and a cultural nature, the UNESCO Convention on the Protection and Promotion of the Cultural Expressions (hereinafter referred to “the UNESCO Convention”) adopted by the General Conference of the United Nations Education, Scientific and Cultural Organization (UNESC) on October 20, 2005 recognizes member countries have their sovereign right to formulate and implement their cultural policies and to adopt measures to protect and promote the diversity of cultural expressions when necessary. If the rules and principles of the UNESCO Convention apply to the Cultural and Creative Industry Development Act, then is it possible for the Convention to justify the measures we adopt to nourish the cultural industries, but somehow in violation of WTO principles and obligations? And if the answer is “Yes”, all the interpretation and obligations derived from the Act will not be the same as those covered by GATS only. Therefore, the potential conflicts and the harmonization between the UNESCO Convention and WTO covered agreements (GATS in particular) will be explored before the legal relationship between the Act and GATS is examined.

Keywords: Cultural and Creative Industry Development Act, World Trade Organization, UNESCO Convention on the Protection and Promotion of the Cultural Expressions, National Treatment, Domestic Regulation, Non-violation complaints
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期刊論文
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2 Bernier, Ivan, Trade and Culture, in THE WORLD TRADE ORGANIZATION: LEGAL, ECONOMIC AND POLITICAL ANSLYSIS VOLUME II, Patrick F. J. Macrory, Authur E. Appleton and Michael G. Plummer ed. 748-793 (2005).
3 Brauner, Yariv, International Trade and Tax Agreements May be Coordinated, But Not Reconciled, 25 VIRGINIA TAX REVIEW 251-283 (2005).
4 Busch, Marc L, Overlapping Institutions, Forum Shopping, and Dispute Settlement in International Trade, 61 INTERNATIONAL ORGANIZATION 735-761 (2007).
5 Carmody, Chi, Creating "Shelf Space": NAFTA`s Experience with Cultural Protection and Its Relevance for the WTO, 2 ASIAN JOURNAL OF WTO & INTERNATIONAL HEALTH LAW AND POLICY 287-312 (2007)
6 Cho, Sung-joon, GATT Non-Violation Issues in the WTO Framework: Are they the Achilles, Heel of the Dispute Settlement Process, 39(2) HARVARD INTERNATIONAL LAW JOURNAL 311-351 (1998).
7 Choi, Won-Mog, Screen Quota and Cultural Diversity: Debate in Korea-US FTA Talks and Convention on Cultural Diversity, 2 ASIAN JOURNAL OF WTO & INTERNATIONAL HEALTH LAW AND POLICY 267-286 (2007).
8 Clarke Peggy A., Bourgeois Jacques H. J. & Horlick Gary N., WTO Dispute Settlement Practice Relating to Subsidies and Countervailing Measures, THE WTO DISPUTE SETTLEMENT SYSTEM 1995-2003, Federico Ontino & Ernst-Ulrich Petersmann ed. 353-379 (2004).
9 Cossy, Mireille, Determining "Likeness" under the GATS: Squaring the Circle?, WTO ECONOMIC RESEARCH & STATISTICS DIVISION-STAFF WORKING PAPER ERSD-2006-08 1-52 (2006).
10 Cottier, Thomas & Schefer, Krista Nadakavukaren, Non-Violation Complaints in WTO/GATT Dispute Settlement: Past, Present and Future, in INTERNATIONAL TRADE LAW AND THE GATT/WTO DISPUTE SETTLEMENT SYSTEM, Ernst-Urich Petersman ed. 145-183 (1997).
11 Delimatsis, Panagiotis, Determining the Necessity of Domestic Regulations in Services - The Best is Yet to Come, 19(2) THE EUROPEAN JOURNAL OF INTERNATIONAL LAW 365-408 (2008). Also available at: http://www.boell.org/downloads/Stumberg_-_Guide_to_GATS_Dom_Reg_5-19-10.pdf
12 Delimatsis, Panagiotis, Due Process and `Good` Regulation Embedded in the GATS-Discipling Regulatory Behaviour in Services Through Article VI of the GATS, 10 JOURNAL OF INTERNATIONAL ECONOMIC LAW 13-49 (2007).
13 Delimatsis, Panagiotis, The Interaction Between GATS Articles VI, XVI, XVII and XVIII after USGambling Case, NCCR WORKING PAPER NO. 2006/9, 1-27 (2006).
14 DiMascio, Nicholas & Pauwelyn, Joost , Nondiscrimination in Trade and Investment Treaties: Worlds Apart or Two Sides of the Same Coin?, 102 AMERCIAN JOURNAL OF INTERNATIONAL LAW 48-85 (2008).
15 Drake, William J. & Nicolaidïs, Kalypso, Global Electronic Commerce and GATS: The Millennium Round and Beyond, in GATS 2000: NEW DIRECTIONS IN SERVCIES TRADE LIBERALIZATION, Pierre Sauvé & Robert M. Stern eds. 399-437 (2000).
16 During, James P. and Lester Simon N., Original Meanings and the Film Dispute: The Drafting History, Textual Evolution, and Application of the Non-Violation Nullification or Impairment Remedy, 32(2) GEORGE WASHINGTON JOURNAL OF INTERNATIONAL LAW AND ECONOMICS 211-269 (1999).
17 Faunce, Thomas, Neville, Warwick, & Wasson, Anton, Non-Violation Nullification of Benefit Claims: Opportunities and Dilimmas for Australia in the WTO Dispute Settlement System, in AUSTRALIAN PERSPECTIVES ON WTO DISPUTE SETTLEMENT, Bray, M., ed. 123-129 (2009).
18 Footer, Mary E. & Graber, Christoph Beat, Trade Liberalisation and Cultural Policy, 3(1) JOURNAL OF INTERNATIONAL LAW 115-144 (2000). Also available at: http://www.people.fas.harvard.edu/~hiscox/Footer.pdf.
19 French, Duncan, Treaty Interpretation and the Incorporation of Extraneous Legal Rules, 55 INTERNATIONAL AND COMPARATIVE LAW QUARTELY 281-314 (2006)
20 Gao, Henry, The Mighty Pen, the Almighty Dollar, and the Holy Hammer and Sickle: An Examination of the Conflict between Trade Liberalization and Domestic Cultural Policy with Special Regard to the Recent Dispute between the United States and China on Restrictions on Certain Cultural Products, 2 ASIAN JOURNAL OF WTO & INTERNATIONAL HEALTH LAW AND POLICY 313-338 (2007).
21 Graber, Christoph Beat, The New UNESCO Convention on Cultural Diversity: A Counterbalance to the WTO? 9 JOURNAL OF INTERNATIONAL ECONOMIC LAW 553-574 (2006).
22 Hahn, Michael, The Convention on Cultural Diversity and International Economic Law, 2 ASIAN JOURNAL OF WTO & INTERNATIONAL HEALTH LAW AND POLICY, 229-265 (2007).
23 Hahn, Michael, A Clash of Cultures? The UNESCO Diversity Convention and International Trade Law, 9 JOURNAL OF INTERNATIONAL ECONOMIC LAW 515-552 (2006.9)
24 Jan Wouters and Bart De Meester, UNESCO`s Convention on Cultural Diversity and WTO Law: Complementary or Contradictory?, INSTITUTE FOR INTERNATIONAL LAW WORKING PAPER 73 (2007)
25 Jenks, Wilfred, Conflict of Law-Making Treaties, 30 BRITISH YEARBOOK OF INTERNATIONAL LAW 401 (1953).
26 Karmakar, Suparna, GATS: Domestic Regulation versus Market Access, ICRIER WTO RESEARCH SERIES NO. 7, 1-52 (2007).
27 King, Nancy J. & Kalupahana, Kishani, Choosing Between Liberalization and Regulatory Autonomy under GATS: Implications of U.S.-Gambling for Trade in Cross Border E-Services, 40 VANDERBILT JOURNAL OF TRANSNATIONAL LAW 1189-1299 (2007).
28 Konstantinos, Adamantopoulo, Article 1 SCMA, in WTO TRADE REMEDIES, Wolfrum Reudiger, Stoll Peter-Tobias & Koebele Michael ed. 423-452 (2008)
29 Krajewski, Markus, Article VI GATS - Domestic Regulation, in WTO - TRADE IN SERVICE, Rüdiger Wolfrum, Peter-Tobias Stoll & Clemens Feinäugle eds. 165-196 (2008).
30 Larouer, Christophe, WTO Non-Violation Complaints: A misunderstood Remedy in the WTO Dispute Settlement System, NETHERLANDS INTERNATIONAL LAW REVIEW, LIII: 97-126 (2006).
31 Leroux, Eric H., Eleven Years of GATS Case Law: What Have We Learned?” 10 JOURNAL OF INTERNATIONAL ECONOMIC LAW 749-793 (2007).
32 Leroux, Eric, Trade in Financial Services Under the World Trade Organisation, 36(3) JOURNAL OF WORLD TRADE 413-442 (2002).
33 Linarelli, John, The Role of Dispute Settlement in World Trade Law: Some Lessons From the Kodak-Fuji Dispute, 31 LAW AND POLICY IN INTERNATIONAL BUSINESS 263-372 (2000).
34 Low, Patrick & Mattoo, Aadiyta, Is There a Better Way? Alternative Approaches to Liberalization under GATS, in GATS 2000: NEW DIRECTIONS IN SERVCIES TRADE LIBERALIZATION, Pierre Sauvé & Robert M. Stern eds. 449-472 (2000).
35 Marceau, Gabrielle, Conflict of Norms and Conflicts of Jurisdictions; The Relationship between the WTO Agreement and MEAs and other Treaties, 35(6) JOURNAL OF WORLD TRADE 1081-1131 (2001).
36 Mattoo, Adaitya, MFN and the GATS, in REGULATORY BARRIERS AND THE PRINCIPLE OF NON-DISCRIMINATION IN WORLD TRADE LAW, Thomas Cottier and Petros C. Mavroidis eds. 51-100 (2000).
37 Meester, Bart De, The Global Financial Crisis and Government Support for Banks: What Role for the GATS?, 13 JOURNAL OF INTERNATIONAL ECONOMIC LAW 27-63 (2010).
38 Nenova, Mira Burri, Cultural Diversity as a Concept of Global Law: Origins, Evolution and Prospects, DIVERSITY VOL. 2, 1059-1084 (2010). Also available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1585139.
39 Nenova, Mira Burri, Trade versus Culture in the Digital Environment: An Old Conflict in need of A New Definition, 12 JOURNAL OF INTERNATIONAL ECONOMIC LAW 17-61 (2009).
40 Nicolaїdis, Kalypso & Trachtman, Joel P., From Policed Regulation To Managed Recognition in the GATS, in GATS 2000: NEW DIRECTIONS IN SERVCIES TRADE LIBERALIZATION (2000), Pierre Sauvé & Robert M. Stern eds. 241-282 (2000).
41 Ortino, Federico, Treaty Interpretation and the WTO Appellate Body Report in US-Gambling: A critique, 9 JOURNAL OF INTERNATIONAL ECONOMIC LAW 117-148 (2006).
42 Petersmann, Ernst-Ulrich, Violation Complaints and Non-Violation Complaints in Public International Trade Law, 34 GERMAN YEARBOOK OF INTERNATIONAL LAW 175-229 (1991).
43 Qin, Julia Ya, Defining Nondiscrimination Under the Law of the World Trade Organization, 23 BOSTON UNIVERSITY INTERNATIONAL LAW JOURNAL 215-294 (2005).
44 Sacha Wunsch-Vincent, The Internet, Cross-Border Trade in Service, and the GATS: Lesson from US-Gambling, 5(3) WORLD TRADE LAW 319-355 (2006).
45 Sauvé, Pierre, Completing the GATS Framework: Addressing Uruguay Round Leftovers, Aussenwirtschaft, 57. JAHRGANG HEFT III, ZÜRICH: RÜEGGER, S. 301-341 (2002).
46 Sherzod, Shadikhodjaev, National Treatment on Internal Taxation: Revisiting GATT Article III:2, KOREA INSTITUTE FOR INTERNATIONAL ECONOMIC POLICY WORKING PAPER 08-01, 1-61 (2008).
47 T. Sunde, Moglichkeiten Grenzen Innerstaaticher Regulierung nach Art. VI GATS, in C. Tietje ed al. (eds.), BEITRÄGE ZUM TRANSNATIONALEN WIRTSCHAFTSRECHT, NO. 59 (2006).
48 Voon, Tania, A New Approach to Audiovisual Products in the WTO: Rebalancing GATT and GATS, 14 UCLA ENTERTAINMENT LAW REVIEW 1-32 (2007).
49 Voon, Tania, UNESCO and the WTO: A Clash of Cultures, 55(3) INTERNATIONAL AND COMPARATIVE LAW QUARTELY 635 (2006.7). Also available at: http://www.worldtradelaw.net/articles/voonunesco.pdf.
50 Vranes, Erich, The WTO and Regulatory Freedom: WTO Disciplines on Market Access, Non-discrimination and Domestic Regulation Relating to Trade in Goods and Services, 12 JOURNAL OF INTERNATIONAL ECONOMIC LAW 953-987 (2009).
51 Vranes, Erich, The Difinition of `Norm Conflict` in International Law and Legal Theory, 17(2) THE EUROPEAN JOURNAL OF INTERNATIONAL LAW 395-418 (2006).
52 Weber, Rolf H. , Digital Trade in WTO-Law - Taking Stock and Looking Ahead, 5 ASIAN JOURNAL OF WTO & INTERNATIONAL HEALTH LAW AND POLICY 1-24 (2010).
53 Wouters, Jan, Cultural Diversity and the WTO: David versus Goliath, LEUVEN CENTER FOR GLOBAL GOVERNANCE STUDIES, WORKING PAPER NO. 5, 1-55 (2007).
54 Zdouc, Werner, WTO Dispute Settlement Practice Relating to the GATS, 2(2) JOURNAL OF INTERNATIONAL ECONOMIC LAW 295-346 (1999), available at http://jiel.oxfordjournals.org/content/2/2/295.full.pdf+html.
網路文獻
1 Ahuja, Rajeev, Towards Developing Subsidy Disciplines under GATS, WORKING PAPER NO. 174, 1-52 (2005). Available at: http://www.icrier.org/pdf/WP174.pdf.
2 Benitah, Marc, Subsidies, Services and Substainable Development, ICTSD ISSUE PAPER NO. 1, 1-42 (2004). Available at http://ictsd.org/i/publications/11480/.
3 Bievre, Dirk De and Thomann, Lars, Forum Shopping in the Global Intellectual Property Rights Regime, ARBEITSPAPIERE - MANNHEIMER ZENTRUM FÜR EUROPÄISCHE SOZIALFORSCHUNG / NO 132. 1-35 (2010), available at http:// www.mzes.uni-mannheim.de/publications/wp/wp-132.pdf.
4 Dahrendorf, Anke, Trade Meets Culture - The Legal Relationship Between WTO Rules and the UNESCO Convention on the Protection and Promotion of the Diversity of Cultural Expressions, MAASTRICHT WORKING PAPERS FACULTY OF LAW, 1-40 (2006). Available at: http://www.cupore.fi/documents/200611Dahrendorf1.pdf.
5 Dao, Dai Duy, Preventing Protective Subsidies and Promoting Productive Subsidies: A New Role for the SCM Agreement 1-39, available at: http://academia.edu.documents.s3.amazonaws.com/876015/lawreviewnote.pdf.
6 Graber, Christoph Beat, Substantive Rights and Obligations under the UNESCO Convention on Cultural Diversity, NCCR TRADE REGULATION WORKING PAPER NO 2008/8 (2008). Available at http://phase1.nccr-trade.org/images/stories/publications/Graber_maastricht_18.9.07.pdf.
7 Hudec, Robert E., GATT/WTO Constraints on National Regulation: Requiem for an "Aim and Effects" Test, 1-47 (1999). Available at http://www.worldtradelaw.net/articles/hudecrequiem.pdf
8 Jackson, J. H., Dispute Settlement in the WTO: Policy and Jurisprudential Consideration, RESEARCH SEMINAR IN INTERNATIONAL ECONOMICS, SCHOOL OF PUBLIC POLICY, THE UNIVERSITY OF MICHIGAN, DISCUSSION PAPER NO. 419 (1998). Available at: http://141.211.144.225/rsie/workingpapers/Papers401-425/r419.pdf.
9 Majluf, Luis Abugattas, Towards Displines on Subsidies on Agreements to Liberalise Trade in Service, 17 CARIBBEAN REGIONAL NEGOTIATING MACHINERY, TECHNICAL PAPERS 1-40 ( 2002). Available at: http://www.crnm.org/tech_papers.htm.
10 Mattoo, Aaditya, National Treatment in the GATS: Cornor-stone or Pandora`s Box? Available at: http://wtosh.ok586.cn/english/res_e/reser_e/tisd-96-02.doc (1997).
11 Pauwelyn, Joost, Rien ne Va Plus? Distinguishing Domestic Regulation from Market Acess in GATT and GATS, WORLD TRADE REVIEW 1-40 (2005). Available at: http://www.wto.org/english/tratop_e/serv_e/sym_april05_e/pauwelyn_e.pdf.
12 Sacha Wunsch-Vincent, Trade Rules for the Digital Age (2008). Available at http://www.iie.com/publications/papers/wunsch1106.pdf.
13 Sangroula, Yubaraj, International Treaties: Features and Importance 1-7. Available at http://www.ksl.edu.np/cpanel/pdf/International_Treaties.pdf.
14 Smith, Rachael Craufurd, The UNESCO Convention on the Protection and Promotion of Cultural Expressions:Building A New World Information and Communication Order?,1 INTERNATIONAL JOURNAL OF COMMUNICATION 24-55 (2007), available at http://ijoc.org/ojs/index.php/ijoc/article/download/25/17
15 Stumberg, Robert, GATS Negotiation on Domestic Regulation DISCUSSION DRAFT OF MAY 19, 2010. Available at: http://www.boell.org/downloads/Stumberg_-_Guide_to_GATS_Dom_Reg_5-19-10.pdf.
16 Sun, Haochen, TRIPS and Non-Violation Complaints: From a Public Health Perspective 1-14 . Available at: www.cid.harvard.edu/cidtrade/Papers/Sun-TRIPS.pdf
17 Sykes, Alan O., The Economics of WTO Rules on Subsidies and Countervailing Measures, CHICAGO JOHN M. OLIN LAW & ECONOMICS WORKING PAPER NO. 186, 1-36 (2003). Available at http://ssrn.com/abstract_id=415780.
18 Tinawi, Emad & Berkey, Judson O., E-Services and the WTO: The Adequacy of the GATS Classification Framework, OECD FORUM ON E-SERVICE (1999). Available at http://www.oecd.org/dataoecd/12/60/2092597.pdf.
英文網站
1 International Center for Trade and Sustainable Development, http://ictsd.org/i/publications/11480/
2 United Nations Educational, Scientific and Cultural Organization, http://www.unesco.org/new/en/unesco/
3 World Trade Organization, http://www.wtocenter.org
國際組織文件
1 Appellate Body Report on Brazil – Export Financing Program for Aircraft, WTO Doc. WT/DS46/AB/R ( 20 August 1999)
2 Appellate Body Report on Canada – Measures Afecting the Export of Civilian Aircraft, WTO Doc. WT/DS70/AB/R (2 August 1999)
3 Appellate Body Report on China – Measures Affecting Trading Rights and Distribution Services for Certain Publications and Audiovisual Entertainment Products, WTO Doc. WT/DS363/AB/R (19 January 2010)
4 Appellate Body Report on European Communities - Measures Affecting Asbestos and Asbestos-Containing Products, WTO Doc. WT/DS135/AB/R (5 April 2001)
5 Appellate Body Report on Japan – Taxes on Alcoholic Beverages, WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R (1 November 1996)
6 Appellate Body Report on United States – Continued Dumping And Subsidy Offset Act Of 2000, WTO Doc. WT/DS217/AB/R, WT/DS234/AB/R (16 January 2003)
7 Appellate Body Report on United States – Import Prohibition of Certain Shrimp and Shrimp Products, WTO Doc. WT/DS58/AB/R (6 November 1998)
8 Appellate Report on European Communities — Regime for the Importation, Sale and Distribution of Bananas, WT/DS27/AB/R (7 September 1997)
9 Appllate Body Report on Canada-Certain Measures Affecting the Automotive Industry, WTO Doc. WT/DS139/AB/R, WT/DS142/AB/R (19 June 2000)
10 Chile, Hong Kong, China, Mexico, Peru and Switzerland, Proposal for a Provisional Definition of Subsidies in Services, WTO Doc. JOB(05)/96 (9 June 2005).
11 Communication from Hong Kong, China - Response to the Questions Relevant to the Information Exchange Required under the Subsidies Negotiating Mandate – Addendum, W/WPGR/W/16/Add.3 (23 July 1997).
12 CSS, Communication from Australia, Chile, Hong Kong China, India , Mexico and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu-Joint Statement on the Cross-Border Symposium held by WTO in April, 2005, JOB(05)/90
13 CTS, Working Programme on Electronic Commerce-Interim Report to the General Council, S/C/8 (March 31, 1999)
14 Cultural Industries Sectoral Advisory Group on International Trade, Canadian Department of Foreign Affairs and International Trade, An International Agreement on Cultural Diversity: A Model for Discussion (September 2002)
15 GATT panel report on Japan-Measures on Imports of Leather, GATT BISD 31S (15 May 1984)
16 GATT panel report on United States – Measures Affecting Alcoholic and Malt Beverages (19 June 1992), GATT BISD (39th Supp.)
17 GATT, Draft Multilateral Framework for Trade in Service, MTN.GNS/35 (23 July 1990)
18 Note by Secretariat, Article VI:4 of the GATS: Disciplines on Domestic Regulation Applicable to All Services, S/C/W/96 (1 March 1999)
19 Note by the Secrectariat, Questions Relevant to the Information Exchange Required under the Subsidies Negotiation Mandate, S/WPGR/W/16 (5 February 1997).
20 Panel Report on Dominican Republic – Measures Affecting the Importation and Internal Sale of Cigarettes , WTO Doc. WT/DS302/R ( 19 May 2005), modified by Appellate Body Report WT/DS302/AB/R
21 Panel Report on Argentina – Measures Affecting the Export of Bovine Hides and Import of Finished Leather, WTO Doc. WT/DS155/R and Corr.1(16 February 2001)
22 Panel Report on Brazil – Export Financing Program for Aircraft, WTO Doc. WT/DS46/R (20 August 1999), modified by Appellate Body Report, WT/DS46/AB/R.
23 Panel Report on China – Measures Affecting Trading Rights and Distribution Services for Certain Publications and Audiovisual Entertainment Products, WTO Doc. WT/DS363/R (12 August 2009)
24 Panel Report on Eropean Communities─Selected Customs Matters, WTO Doc. WT/DS315/R (16 June 2006)
25 Panel Report on European Communities – Measures Affecting the Approval and Marketing of Biotech Products, WTO Doc. WT/DS291/R, WT/DS292/R, WT/DS293/R (21 November 2006).
26 Panel Report on European Communities-Countervailing Measures on Dynamic Random Access Memory Chips from Korea, WTO Doc. WT/DS299/R (3 August 2005)
27 Panel Report on Japan - Countervailing Duties on Dynamic Random Access Memories from Korea, WTO Doc. WT/DS336/R (13 July 2007)
28 Panel Report on Japan - Measures Affecting Consumer Photographic Film and Paper, WTO Doc. WT/DS44/R (22 April 1998)
29 Panel Report on Japan – Taxes on Alcoholic Beverages, WT/DS8/R, WT/DS10/R, WT/DS11/R (11 July 1996)
30 Panel Report on Japan–Measures Affecting Consumer Photographic Film and Paper, WT/DS44/R ( 22 April 1998)
31 Panel Report on Korea-Measures Affecting Trade in Commercial Vessels, WTO Doc. WT/DS273/R (11 April 2005)
32 Panel Report on United States – Subsidies on Upland Cotton, WTO Doc. WT/DS267/R and Corr. 1 (21 March 2005), modified by Appellate Body Report, WT/DS267/AB/R
33 Panel Report on United States─ Restrictions on Imports of Cotton and Man-made Fibre Underwear, WTO Doc. WT/DS24/R ( 25 February 1997)
34 Panel Report on United States-Final Countervailing Duty Determining with Respect to Certain Softwood Lumber from Canada, WTO Doc. WT/DS257/R and Corr. 1 (17 February 2004), modified by Appellate Body Report, WT/DS257/AB/R
35 Panel Report on United States-Measures Affecting the Cross-Border Supply of Gambling and Betting Services, WTO Doc. WT/DS285/R (10 November 2004)
36 Panel Report on United States-Measures Treating Exports Restraints as Subsidies, WTO Doc. WT/DS194/R and Corr. 2 (23 August 2001)
37 Proposal from United States, Expanding the Prohibited “Red Light” Subsidy Category, Draft Text, , WTO Doc. TN/RL/GEN/146 (5 June 2007)
38 Services Sectoral Classification List, MTN.GNS/W/120 (10 July 1991).
39 Special Distribution, Schedules of Initial Commitments in Trade in Services: Explanatory Note 1, MTN.GNS/W/164 (3 September 1993).
40 Trade in Servcies, Guidelines for the Scheduling of Specific Commitments under the General Agreement on Trade in Servcies (GATS), S/L/92 (28 March 2001).
41 UNESCO, Preliminary Draft Convention on the Protection of The Diversity of Cultural Contents and Artistic Expressions: Text Revised by the Drafting Committee, 14 December 2004, CLT/CPD/2004/CONF.607/6 (23 December 2004).
42 UNESCO, Preliminary Draft Convention on the Protection of the Diversity of Cultural Contents and Artistic Expression: Preliminary Report of the Director-General, CLT/CPD/2004/CONF.201/1 (July 2004).
43 UNESCO, General Conference, Resolution 34 adopted at the 32nd Session (29 September 2003-17 October 2003).
44 Working Party on GATS Rules - Communication from Switzerland - Response to the Questions Relevant to the Information Exchange Required under the Subsidies Negotiating Mandate – Addendum S/SPGR/W/16/add.5 (22 December 2005).
45 Working Party on GATS Rules - Communication from the Republic of Poland - Response to the Questions Relevant to the Information Exchange Required under the Subsidies Negotiating Mandate – Addendum, S/WPGR/W/16/Add.4 (2 March 2000)
46 Working Party on GATS Rules - Communication from the Republic of Poland - Response to the Questions Relevant to the Information Exchange Required under the Subsidies Negotiating Mandate – Supplement, S/WPGR/W/16/Add.4/Suppl.1 (20 September 2000).
47 Working Party on GATS Rules -Communication from New Zealand - Response to the Questions to the Information Exchange Required under the Subsidies Negotiating Mandate – Addendum, S/WPGR/W/16/Add.2( 23 July 1997).
48 Working Party on GATS Rules -Communication from Norway - Response to the Questions Relevant to the Information Exchange Required under the Subsidies Negotiating Mandate – Addendum, S/WPGR/W/16/Add.1 (23 June 1997).
49 WTO Secretariat, Report of The Meeting of 20 September 2004, WTO Doc. S/WPGR/M/49 (27 October 2004)
50 WTO Secretariat, Report of the meeting of 24 March 2004, WTO Doc. S/WPGR/M/47 (22 April 2004)
51 WTO Secretariat, Subsidies and Trade in Services, WTO Doc. S/WPGR/W/9 (6 March 1996).
52 WTO, Disciplines on Domestic Regulation in the Accountancy Sector, S/L/64 (17 December 1998)
53 WTO, Guidelines and Procedures for The Negotiations on Trade in Servcies, S/L/93 (29 March 2001).
54 WTO, Part II of Draft Guideline for the Application of the Concept of Specificity in the Calculation of the Amount of a Subsidy Other Than an Export Subsidy, submitted by the Group of Experts on the Calculation of the Amount of a subsidy on 25 April 1985 (SCM/W/89). MTN.GNG/NG10/W/4 (28 April 1987).
描述 碩士
國立政治大學
法學院碩士在職專班
96961224
99
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0096961224
資料類型 thesis
dc.contributor.advisor 許耀明zh_TW
dc.contributor.author (Authors) 黃玉如zh_TW
dc.creator (作者) 黃玉如zh_TW
dc.date (日期) 2010en_US
dc.date.accessioned 17-Apr-2012 09:18:15 (UTC+8)-
dc.date.available 17-Apr-2012 09:18:15 (UTC+8)-
dc.date.issued (上傳時間) 17-Apr-2012 09:18:15 (UTC+8)-
dc.identifier (Other Identifiers) G0096961224en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/52792-
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) 96961224zh_TW
dc.description (描述) 99zh_TW
dc.description.abstract (摘要) 文化是一種民族精神、社會價值、生命哲學與生活方式的體現,而創意是人類文化定位的重要成份,而以各式各樣的形式表現,兩者皆能透過產業流程與全球分銷去複製、推廣。文創產業是「那些以無形、文化為本質的內容,經過創造、生產與商品化結合的產業」,因此文創產業不僅涉及文化與創意,也包含由創意衍生之「文化商品及服務」(cultural goods and services)的經濟價值與商業運作。
我國為使發展文創產業之政策制度在施行上於法有據,經濟部乃多次召集會議邀請各部會及學者專家討論研擬《文化創意產業發展法》(以下簡稱《文創法》),並於92年9月24日函報行政院審核修訂,經過多年的推動與研議,該法終於2010年1月7日三讀通過,完成立法程序,並於2月3日以華總一義字第09900022451號總統令制定公布,相關子法亦陸續公布施行。
然而《文創法》內立意甚佳的產業措施,因台灣加入世界貿易組織(World Trade Organization, WTO)而不得不受到WTO相關協定的規範。作為掃除關稅與非關稅貿易障礙、確保自由貿易之WTO,經由多回合的貿易談判逐步開放市場,並藉由對關稅與補貼之約束以及服務業市場准入、國民待遇之承諾等建立市場開放之可預測性。文化商品與服務在其規範下並無例外,同樣必須接受WTO上述原則,即最惠國待遇、國民待遇與市場准入等義務的檢驗。鑑於《文化創意產業發展法》所具備產業扶植之本質,及其涵蓋之16種文化創意產業多屬服務部門,本文遂將檢驗重點聚焦在該法之獎補助及租稅優惠措施與GATS的互動關係上,尤其是《文創法》在服務業補貼暫行定義、第17條國民待遇、國內規章第6.1條與第23.3條非違反協定控訴之適法性分析,以作為日後執法或修正之參考。
但值得注意的是,相對於WTO以降低貿易壁壘,促進貿易自由化為職志,文化商品與服務之雙重特質在WTO無法獲得特殊之待遇或保障,2005年10月UNESCO通過之《保障及促進文化表現多樣性公約》(以下簡稱《文化多樣性公約》)卻主張國家有促進與保護文化表現多樣性之權利,並具有採行其認為適當之政策與措施達成該目的之主權。若《文創法》有其適用《文化多樣性公約》之可能,則我國在採行諸多文創產業推展措施卻有違WTO內括協定所涉及之貿易原則或義務時,是否得根據《文化多樣性公約》正當化該等爭議措施? 當《文化多樣性公約》與WTO內括協定產生規範衝突時,兩者之適用與解釋是否有互補或調和之可能? 在文化產業與貿易活動上,《文化多樣性公約》若能正當化違反WTO規範之政策措施,則我國《文創法》所擬定之政策措施在GATS框架下之解釋與義務即有所不同。因此在檢驗《文創法》與GATS之互動關係前,本文將先簡單介紹《文化多樣性公約》之優劣特性,及公約與WTO規範競合之解決與適用結果。

關鍵字:文化創意產業發展法、世界貿易組織、文化多樣性公約、國民待遇、非違反協定控訴
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dc.description.abstract (摘要) Culture is the embodiment of a national spirit, social values, people’s worldview and life style, while creativity in all its manifestations presents an essential constitution of human culture. By way of industrialization and global distribution, the two are allowed to copy repeatedly and promote worldwide. Cultural and creative industries are “those industries that combine the creation, production and commercialization of contents that are intangible and cultural in nature”, which involve not only abstract culture and creativities but also material economic value and commercial operations of cultural goods and services derived from human ingenuity and originality.

To make sure the policy and measures implemented in Taiwan to promote and flourish cultural and creative industries are legally based, the Ministry of Economic Affairs had invited the relevant ministries, scholars and experts in the field to deliberate and prepare the Cultural and Creative Industry Development Act (hereinafter referred to as "the Act") since mid-‘90s, and finally submitted the draft Act to the Executive Yuan for review and approval on September 24, 2003. After years of promotion and negotiations, the Act was passed its third reading in the Legislative Yuan on January 7, 2010 and promulgated on February 3 by Presidential Decree Hwa Zong Yi Zi No. 09900022451. The related rules and regulations were also proclaimed in effect one after another ever since.

However, as a WTO (World Trade Organization) member, it is our duty to keep the deliberately constructed measures set in the Act in line with the WTO-related disciplines. WTO, acting as an international forum calling for free trade, vows to eliminate tariff and non-tariff trade barriers, facilitate further market opening by multiple rounds of trade negotiations, and increase the predictability of market dynamics through the establishment of binding tariff rates, subsidy disciplines, specific commitments and various requirements such as most-favored-nation treatment, market access and national treatment. The same principles and obligations mentioned above apply to goods and services with culture in nature equally with no exception. In this regard, the paper will examine how the Cultural and Creative Industry Development Act, especially its subsidy and tax preference measures legally interact with the articles related including Article 15 Subsidy, Article 17 National Treatment, Article 6.1 Domestic Regulation and Article 23.3 Non-violation complaints (in view of the measures adopted in the Act are industry-supportive oriented and most industries categorized in the same act are belonging to service sector) in General Agreement on Trade in Services (GATS) for reference of law enforcement and further amendments in the future.

But it is worth noting that, while WTO (the organization and covered agreements) are dedicated to exterminate trade barriers, promote trade liberalization and ignore cultural goods and services have both an economic and a cultural nature, the UNESCO Convention on the Protection and Promotion of the Cultural Expressions (hereinafter referred to “the UNESCO Convention”) adopted by the General Conference of the United Nations Education, Scientific and Cultural Organization (UNESC) on October 20, 2005 recognizes member countries have their sovereign right to formulate and implement their cultural policies and to adopt measures to protect and promote the diversity of cultural expressions when necessary. If the rules and principles of the UNESCO Convention apply to the Cultural and Creative Industry Development Act, then is it possible for the Convention to justify the measures we adopt to nourish the cultural industries, but somehow in violation of WTO principles and obligations? And if the answer is “Yes”, all the interpretation and obligations derived from the Act will not be the same as those covered by GATS only. Therefore, the potential conflicts and the harmonization between the UNESCO Convention and WTO covered agreements (GATS in particular) will be explored before the legal relationship between the Act and GATS is examined.

Keywords: Cultural and Creative Industry Development Act, World Trade Organization, UNESCO Convention on the Protection and Promotion of the Cultural Expressions, National Treatment, Domestic Regulation, Non-violation complaints
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dc.description.tableofcontents 中文摘要…………………………………………………………………………i
英文摘要…………………………………………………………………………iii
致謝辭……………………………………………………………………………v
目錄………………………………………………………………………………vi

第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究方法與範圍 6
第三節 研究目的 9
第四節 研究架構 10

第貳章 文化多樣性公約作為WTO例外事由之正當性與服務貿易總協定之補貼規範 12
第一節 從文化例外到《文化多樣性公約》 12
第二節 《文化多樣性公約》之權利義務與缺失 19
第三節 《文化多樣性公約》與WTO相關協定之衝突與適用關係 25
第四節 服務貿易總協定涉及補貼之相關規範 36

第叁章 從服務業補貼暫行定義看《文創法》之獎補助與租稅優惠措施 39
第一節 GATS 服務業補貼規範之談判 40
第二節 SCM協定之補貼定義 44
第一項 政府之財務補助(Financial contribution) 45
第二項 企業受有利益 52
第三項 補貼須具特定性(specificity) 54
第一款 法律上之特定性(de jure specificity): 57
第二款 事實上之特定性(de facto specificity): 60
第三節 以SCM協定補貼定義檢視《文創法》之獎補助與租稅優惠措施 62
第一項 財務補助 62
第一款 投入股本 63
第二款 補助金 64
第三款 信用保證機制 64
第四款 稅捐減免 66
第二項 企業受有利益 66
第三項 補貼須具特定性 71

第肆章 GATS其他涉及補貼之現行規範─以國民待遇、國內規章與非違反協定控訴為例 74
第一節 從國民待遇看《文創法》獎補助與租稅優惠措施之適法性 74
第一項 特定承諾表(Schedules of Specific Commitments) 77
第一款 服務部門分類清單(W/120)與聯合國「重要產品暫行分類表」(CPC)之適用 77
第二款 服務項目之歸類 80
第二項 「同類服務」與「同類服務供給者」的認定 80
第一款 以「同類產品」之認定方法類推適用「同類服務」之認定 81
第二款 服務提供模式 (Mode of Supply)是否影響同類服務之認定 83
第三款 「目的與效果」論在「同類性」認定之適用爭議 91
第四款 「同類服務」與「同類服務供給者」之個別認定問題與適用關係 94
第三項 影響服務供給之所有措施 98
第四項 不利待遇 (less favorable treatment) 101
第五項 《文創法》獎補助與租稅優惠措施於GATS國民待遇之適法性 102
第一款 我國承諾屬於文創產業之服務部門 102
第二款 《文創法》獎補助與租稅優惠措施之適法性 105
第二節 從國內規章看《文創法》獎補助與租稅優惠措施之適法性 110
第一項 GATS第6.1條意涵解析 117
第一款 適用範圍 118
第二款 適用對象 119
第三款 規範目的 120
第二項 《文創法》獎補助與租稅優惠措施於國內規章第6.1條之適法 性 122
第三節 從非違反協定控訴看《文創法》獎補助與租稅優惠措施之適法性 125
第一項 GATS第23.3條意涵解析 128
第一款 須為其他會員國施行之措施 130
第二款 須於相關協定下具備可合理期待之利益 130
第三款 前述利益因爭議措施而受到剝奪或減損 132
第二項 《文創法》獎補助與租稅優惠措施於非違反協定控訴之適法性 134
第一款 須為其他會員國施行之措施 134
第二款 須於相關協定下具備可合理期待之利益 135
第三款 前述利益因爭議措施而受到剝奪或減損 136

第伍章 結論與建議 138
參考文獻 142
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0096961224en_US
dc.subject (關鍵詞) 世界貿易組織zh_TW
dc.subject (關鍵詞) 文化多樣性公約zh_TW
dc.subject (關鍵詞) 文化創意產業發展法zh_TW
dc.subject (關鍵詞) 國民待遇zh_TW
dc.subject (關鍵詞) 非違反控訴協定zh_TW
dc.subject (關鍵詞) Cultural and Creative Industry Development Acten_US
dc.subject (關鍵詞) World Trade Organizationen_US
dc.subject (關鍵詞) UNESCO Convention on the Protection and Promotion of the Cultural Expressionsen_US
dc.subject (關鍵詞) National Treatmenten_US
dc.subject (關鍵詞) Non-violation complaintsen_US
dc.title (題名) 論《文化創意產業發展法》與服務貿易總協定之互動關係zh_TW
dc.title (題名) Analysis on the legal interaction between the cultural and creative industries development act and general agreement on trade in services (GATS) – Based on the measures of subsidies and tax preferencesen_US
dc.type (資料類型) thesisen
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