The Free Rider Problem of the Most-Favored-Nation Clause 最惠国待遇原则及其搭便车问题
In recent decades, the ITCs have presented several important developments, e.g. the production of multilateral tax conventions, the incorporation of most-favored-nation treatment clause and the adoption of arbitration method for settling international tax disputes. 晚近以来,国际税收协定呈现出几个突破性的重大发展,即区域性多边税收协定的产生、最惠国待遇条款的引入和国际税收争议仲裁解决条款的订立。
Thirdly, WTO rules are used to analyze and explore the influence and challenge on CNSC after entry into WTO, WTO rules, such Free-trade clause, most-favored-nation clause, etc. 第三部分利用世界贸易组织的有关原则,分析并指出了中国入世后中服公司所面临的影响、冲击和挑战;
Through a detailed analysis of "most-favored-nation treatment clause"," national treatment" and "exception" of GATT, at this stage, we cannot say the carbon tariffs of the United States broke the basic rules of WTO. 通过逐条分析GATT的最惠国待遇条款、国民待遇条款和例外条款,就现阶段来说,不能说美国的碳关税违反了WTO的基本规则。