| บทคัดย่อ(English) |
This thesis examines the interpretation of a subsidy, specificity and category of subsidies within the Agreement on Subsidies and Countervailing Measures (SCM) framework. It also investigates contervailable subsidies which are interpreted under the U.S. laws and the Canada laws in relation to the provisions of subsidies by analyzing the case of steel industry countervailed against tax incentives provided under the Investment Promotion Act. The findings indicate that in order to reject existence of a subsidy, rebuttal the prima facie case of 'benefit' can be demonstrated by the alleged party that no benefit is conferred from such tax incentives. In addition, the Investment Promotion Act, its executive Announcements and some practices are interpreted as specificity because in some cases. those countries' subsidy provisions are enforced and executed in more favorable to protect local industry and to impose countervailing duty. Even in some cases, it is not transparency. The author has suggested for an amendment in the Investment Promotion Act in relating to tax incentives provision for export promotion and promoting investment in certain locations or zones as well as the improvement of administration of tax incentives under the Act. Besides, some weak issues of the SCM are raised for proposal of negotiation. |
