摘要
《TR IMs协议》所禁止的投资措施的实质要件违反了GATT1994第3条的国民待遇义务。GATT第3条第2款是关于国内税国民待遇的有关规定。只有准确理解GATT国内税国民待遇条款的实际含义,才能正确把握《TR IMs协议》所禁止的投资措施所明确的范围。
The crux of the investment measures forbidden in the TRIMS Agreement violates the treatment of the people that lists in the 3 article of GATT 1994. Article 3 Section 2 of the GATT is about the treatment on domestic taxation for her people. Only understanding the real meaning in the GATT, can you practice the investment measures which forbid in the TRIMS Agreement.
出处
《税务与经济》
CSSCI
北大核心
2006年第4期99-102,共4页
Taxation and Economy
基金
上海市重点学科建设资助项目"开放经济与贸易"(P1601)
上海市教委重点课题"WTO协定中的国内税问题研究"的阶段性成果
