- Source:International Trade Administration, Ministry of Economic Affairs
- Published Date:2022-01-19
- Effective Date:2014-07-17
Article 1: Definition of a Subsidy
1.1 For the purpose of this Agreement, a subsidy shall be deemed to exist if:
(a)(1) there is a financial contribution by a government or any public body within the territory of a Member (referred to in this Agreement as "government"), i.e. where:
(i) a government practice involves a direct transfer of funds (e.g. grants, loans, and equity infusion), potential direct transfers of funds or liabilities (e.g. loan guarantees);
(ii) government revenue that is otherwise due is foregone or not collected (e.g. fiscal incentives such as tax credits);1
(iii) a government provides goods or services other than general infrastructure, or purchases goods;
(iv) a government makes payments to a funding mechanism, or entrusts or directs a private body to carry out one or more of the type of functions illustrated in (i) to (iii) above which would normally be vested in the government and the practice, in no real sense, differs from practices normally followed by governments;
Attachment: |
- AGREEMENT ON SUBSIDIES AND COUNTERVAILING MEASURES.doc
This website provides users with different formats of documents. Please install the free and open software provided(http://zh-tw.libreoffice.org/download/libreoffice-still/) if the document is in the “odf” format. You may also open it with your customary software。
|