| Reference: | 一、 GATT/WTO官方文件
Income Tax Practices Maintained by France, Report of the Panel presented to the Council of Representatives on 12 November 1976（L/4423-24S/114）.
United States Tax Legislation（DISC）, Report of the Panel presented to the Council of Representatives on 12 November 1976（L/4422-23S/98）.
WT/DS108/R, Report of the Panel on United States – Tax Treatment for "Foreign Sales Corporations", adopted on October 8,1999.
WT/DS108/AB/R, Report of the Appellate Body on United States – Tax Treatment for "Foreign Sales Corporations", adopted on February 24, 2000.
WT/DS108/RW, Report of the Panel on United States – Tax Treatment for " Foreign Sales Corporations"-Recourse to Article 21.5 of the DSU by the European Communities, adopted on August 20,2001.
WT/DS108/AB/RW, Report of the Appellate Body on United States – Tax Treatment for "Foreign Sales Corporations"-Recourse to Article 21.5 of the DSU by the European Communities, adopted on January 14,2002.
WT/DS108/ARB, Decision of the arbitrator on United States – Tax Treatment for "Foreign Sales Corporations"-Recourse to Arbitration by the United States under Article 22.6 of the DSU and Article 4.11 of the SCM Agreement, August 30, 2002.
二、英文書籍及期刊論文
John H. Jackson, The World Trading System- Law and Policy of International Economic Relations（1997）.
John H. Jackson, The Jurisprudence of GATT and the WTO- Insights on treaty law and economic relations（2000）.
Marc Benitah, The Law of Subsidies under GATT/WTO system（2001）.
Asif H. Qureshi and Roman Grynberg, United States Tax Subsidies Under Domestic International Sales Corporation, Foreign Sales Corporation and Extraterritorial Income Exclusion Act Legislation within the Framework of the World Trade
Organization, Journal of World Trade 36(5):979-992（2002）.
Paul Demaret and Raoul Stewardson, Border Tax Adjustments under GATT and EC Law and General Implications for Environmental Taxes, 28 J. World Trade, No.4（1994）.
U.S. Department of the Treasury, Office of Public Affairs, Treasury’s Dam Says FSC Solution Will Not Replicate FSC Benefits, October 8, 2002.
U.S. Department of the Treasury, Office of Public Affairs, Treasury’s Dam Calls For FSC Repeal, Tax Law Changes In 2003, November 14, 2002.
U.S. Department of the Treasury, Office of Public Affairs, Treasury Official Says Work Underway With Congress On FSC Compliance, December 12, 2002.
Inside U.S. Trade, WTO Awards EU Full ＄4 Billion Request For FSC Retaliation against U.S. Exports, August 30,2002.
Inside U.S. Trade, Draft FSC Retaliation List Kicks off Lengthy EU Evaluation Process, September 13,2002.
Inside U.S. Trade, Official Sees Possible Change to Tax Bill Treatment of Foreign Companies, October 18,2002.
三、中文書籍及期刊論文
經濟部國貿局，《關稅暨貿易總協定條文》，民國七十八年。
經濟部國貿局，《烏拉圭回合多邊貿易談判協定－補貼暨平衡措施協定》，民國八十四年。
經濟部國貿局，《烏拉圭回合多邊貿易談判協定－爭端解決規則與程序瞭解書》，民國八十四年。
羅昌發，《國際貿易法》，民國八十八年。
林永樂，烏拉圭回合談判有關補貼及平衡措施規範之修正趨勢對我之影響，《進口救濟處理委員會特輯》。
陳明宜，台灣成為全球或區域營運總部的挑戰，《國政評論》，民國九十一年十月。
陳明進，我國對外投資稅法之修法建議，《實用月刊》，第331期，民國九十一年七月。
曾巨威，經發會後的財政問題更值得重視，《國政評論》，民國九十一年九月。
蔡宏明，烏拉圭回合補貼及平衡稅協定對我國之影響，《進口救濟論叢》，第八期。
蔡英文，國家之經濟干預與國際貿易法－補貼法與衡平稅法（上），《政大法學評論》， 第三十一期，民國七十四年六月。
蔡英文，國家之經濟干預與國際貿易法－補貼法與衡平稅法（中），《政大法學評論》， 第三十二期，民國七十四年十二月。
蔡英文，國家之經濟干預與國際貿易法－補貼法與衡平稅法（下），《政大法學評論》， 第三十三期，民國七十五年六月。
羅昌發，GATT補貼及邊境之稅捐調整規範對環保之適用，《GATT/WTO與我國貿易：國際經貿法研究（四）》，民國八十五年。
四、網站資料
The WTO Website：http://www.wto.org
Federal Tax Law：http://www.taxsites.com/federal.html
World Trade Online：http://www.insidetrade.com
World Trade Law：http://www.worldtradelaw.net
全國法規資料庫：http://law.moj.gov.tw
行政院全球資訊網：http://www.ey.gov.tw/web/index-ey2000.htm
經濟部全球資訊網：http://www.moea.gov.tw
經濟部國貿局經貿資訊網：http://www.trade.gov.tw
國際經貿組織與法律研究中心：http://www.it.nccu.edu.tw/law/index.asp |
