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从智利酒税案看WTO中的国民待遇问题

View the National Treatment Problem in WTO from the Wine Tax Case of Chile
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摘要 GATT1994第 3条国民待遇已经成为 DSB成立以来所受理的案件中援引最多的条款。本文通过对智利酒税案的介绍和评析 ,并结合专家组和上诉机构在之前受理的日本酒税案和韩国酒税案的分析 ,试图从中得出 DSB处理类似案件一般规则 。 National treatment in Section 3 of GATT1994 has become the section that is referenced the most in the case accepted since DSB was established. This thesis tries to find general regulation that DSB deals with similar cases, and uses it to guide the future practice of our country by introduction and evaluation for the Wine Tax Case of Chile and combining the analysis of which specialists team and appeal authorities previously accepted the Wine Tax Case of Japan and the Wine Tax Case of Korea.
作者 李良林
机构地区 武汉大学法学院
出处 《广西政法管理干部学院学报》 2003年第2期115-118,共4页 Journal of Guangxi Administrative Cadre Institute of Politics and Law
关键词 智利酒税案 WTO 国民待遇 相同产品 替代性产品 GA77 酒类附加税 National treatment Same commodities Direct Competitiveness or substitution commodities

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