聯合國教科文組織於二○○五年十月二十日通過文化多樣性公約。從談判歷史觀之，「文化多樣性」似乎是歐盟會員國於烏拉圭回合時在GATS下倡議「文化例外」之延續，也因此公約通過後，主張貿易自由化之一方擔心公約將限制貿易，而與GATS產生衝突；另一方面，主張文化保護之一方則認為公約可助其在GATS下續行推動「文化例外」，亦即將視聽服務排除GATS之適用。 本文研究之目的係在探討文化多樣性公約對於GATS視聽服務之影響。首先，本文就文化多樣性公約下的重要規定進行研析，並以視聽服務為論述核心，探討公約與GATS間的可能衝突。在綜合考量規範衝突及談判現況後，本文最後試評估公約對於GATS視聽服務之影響，並提出對未來視聽服務談判之展望。 公約下的義務，由於締約國在履行上多保有裁量權，解釋上尚難構成貿易限制或具歧視性；另一方面由於GATS規範極具彈性，WTO會員國本不負絕對的特定承諾義務。依此，公約與GATS發生衝突發生之可能性並不大。至於公約的權利規定，或有違反GATS義務之虞，惟由於締約國可選擇不行使公約權利而履行GATS義務，因此公約權利與GATS義務的衝突得以事先避免。 由於公約對GATS之衝擊有限，再加上公約將可提供一個文化議題協商之平台，公約或可紓解WTO會員國對於文化保護之關切，進而摒除彼等國家在GATS下基於文化保護而不願開放之疑慮。依此，本文研判公約對於GATS視聽服務自由化將是助力，有助於視聽服務談判之進行。鑒於GATS下並無文化一般例外以調和兩套規範，本文建議未來在WTO下可透過增訂「部長決議」，要求WTO會員國於解釋並適用GATS規定時應將公約之相關規定列入考量，俾達成公約與GATS間相互支持之目標。 / On 20 October 2005, the UNESCO General Conference approved the “Convention on the Protection and Promotion of the Diversity of Cultural Expressions.” Judging by the negotiating history, “cultural diversity” appears to be the continuation of “cultural exception” invoked by the European Communities under the GATS negotiations during the Uruguay Round. Therefore, after the Convention is approved, free trade supporters worry that the convention might restrict trade and conflict with the GATS rules. On the other hand, cultural protectionists argue that the Convention has merits in moving forward “cultural exception,” i.e. to prohibit the application of the GATS rules on the audiovisual services. The objective of the thesis is to analyze the impact of the Convention on the audiovisual services under the GATS. The thesis first studies the rules under the Convention and discusses potential conflicts between the Convention and the GATS in terms of audiovisual services. Considering both the conflicts of norms and current negotiations, the thesis attempts to assess the impact of the Convention on the audiovisual services and forecast the future of negotiations on the audiovisual services under the GATS. The obligations of the Convention may not be easy to be interpreted as trade restrictions or discriminations because States Parties can mostly reserve their rights to perform. On the other hand, GATS rules is so flexible that WTO Members need not make specific commitments under the GATS. Accordingly, the possibility of conflicts is not high. Though the rights of the Convention might be contradictory to the obligations of the GATS, States Parties can choose to perform their obligations of the GATS rather than exercise their rights of the Convention in order to preclude the existence of the conflicts. The Convention only has limited impact on the GATS. In addition, the Convention provides a forum of negotiations on cultural issues so that it might smooth over WTO Member’s concern with cultural protection and remove their doubts of liberalization on the basis of cultural protection. Judging from this, the Convention can give a boost to the liberalization of audiovisual services and facilitate the negotiations. In light of the fact that there is no general exception clauses of cultural protection under the GATS to harmonize the two international instruments, this thesis suggests that “Ministerial Decision” be adopted to request WTO Members to take relevant rules of the Convention into consideration when interpreting and applying the GATS rules in order to achieve the goal of mutual supportiveness between the Convention and the GATS.

「語言權」係以國際人權法為發祥的新興人權概念，本文聚焦於個人選擇其母語為自由使用權利之探討。語言除了作為溝通工具之外，亦是個人身分認同的依存和集體文化的具體展現。隨著世界文化多樣性宣言、保護及促進文化表現多樣性公約的制定，以尊重個人自主地選擇其所認同的文化生活方式來維持文化多樣性環境的思維逐漸受到關注，本文採取此觀點作為保障語言權的理論基礎，以此開展並探討國家的角色和義務。 我國歷史上因國家公權力強制推行單一語言政策，限制人民自由使用其母語的權利和機會，形成語言不平等的現象，進而影響政治、經濟資源的分配不均，也使得母語面臨消逝和凋零的危機。語言權利保障非僅是我國的國內議題，亦是國際關懷的面向，本文以探討國際法的語言權利保障架構為始，接著以境內存在多元語言現象並致力少數語言保障的歐洲為研究對象，而後聚焦於比利時和法國，比較兩國如何從法制面處理語言權利保障的問題和經驗，提供我國參考和省思的題材。 本文主張我國應透過修憲方式明文增列語言權利的保障，直接賦予人民享有請求語言權保障的直接憲法法源依據，然在現階段未修憲之前，我國憲法增修條文既已肯認多元文化價值，配合具有國內法效力的經濟、社會暨文化權利公約第15條揭示文化權的保障，應可藉由文化權的概念內涵開展語言權的集體和積極的性質。此外，多元文化價值亦成為拘束國家機關行為和政策的準則方向，國家必須負起積極義務，應逐步消除目前因公私領域區別導致語言權利承認與否的差異，建置相關制度以維持母語的使用和活絡，確保各語言的語言權利平等，使珍貴的語言文化資產得以永續發展。

文化是一種民族精神、社會價值、生命哲學與生活方式的體現，而創意是人類文化定位的重要成份，而以各式各樣的形式表現，兩者皆能透過產業流程與全球分銷去複製、推廣。文創產業是「那些以無形、文化為本質的內容，經過創造、生產與商品化結合的產業」，因此文創產業不僅涉及文化與創意，也包含由創意衍生之「文化商品及服務」（cultural goods and services）的經濟價值與商業運作。 我國為使發展文創產業之政策制度在施行上於法有據，經濟部乃多次召集會議邀請各部會及學者專家討論研擬《文化創意產業發展法》（以下簡稱《文創法》），並於92年9月24日函報行政院審核修訂，經過多年的推動與研議，該法終於2010年1月7日三讀通過，完成立法程序，並於2月3日以華總一義字第09900022451號總統令制定公布，相關子法亦陸續公布施行。 然而《文創法》內立意甚佳的產業措施，因台灣加入世界貿易組織(World Trade Organization, WTO)而不得不受到WTO相關協定的規範。作為掃除關稅與非關稅貿易障礙、確保自由貿易之WTO，經由多回合的貿易談判逐步開放市場，並藉由對關稅與補貼之約束以及服務業市場准入、國民待遇之承諾等建立市場開放之可預測性。文化商品與服務在其規範下並無例外，同樣必須接受WTO上述原則，即最惠國待遇、國民待遇與市場准入等義務的檢驗。鑑於《文化創意產業發展法》所具備產業扶植之本質，及其涵蓋之16種文化創意產業多屬服務部門，本文遂將檢驗重點聚焦在該法之獎補助及租稅優惠措施與GATS的互動關係上，尤其是《文創法》在服務業補貼暫行定義、第17條國民待遇、國內規章第6.1條與第23.3條非違反協定控訴之適法性分析，以作為日後執法或修正之參考。 但值得注意的是，相對於WTO以降低貿易壁壘，促進貿易自由化為職志，文化商品與服務之雙重特質在WTO無法獲得特殊之待遇或保障，2005年10月UNESCO通過之《保障及促進文化表現多樣性公約》(以下簡稱《文化多樣性公約》)卻主張國家有促進與保護文化表現多樣性之權利，並具有採行其認為適當之政策與措施達成該目的之主權。若《文創法》有其適用《文化多樣性公約》之可能，則我國在採行諸多文創產業推展措施卻有違WTO內括協定所涉及之貿易原則或義務時，是否得根據《文化多樣性公約》正當化該等爭議措施? 當《文化多樣性公約》與WTO內括協定產生規範衝突時，兩者之適用與解釋是否有互補或調和之可能? 在文化產業與貿易活動上，《文化多樣性公約》若能正當化違反WTO規範之政策措施，則我國《文創法》所擬定之政策措施在GATS框架下之解釋與義務即有所不同。因此在檢驗《文創法》與GATS之互動關係前，本文將先簡單介紹《文化多樣性公約》之優劣特性，及公約與WTO規範競合之解決與適用結果。 關鍵字：文化創意產業發展法、世界貿易組織、文化多樣性公約、國民待遇、非違反協定控訴 / Culture is the embodiment of a national spirit, social values, people’s worldview and life style, while creativity in all its manifestations presents an essential constitution of human culture. By way of industrialization and global distribution, the two are allowed to copy repeatedly and promote worldwide. Cultural and creative industries are “those industries that combine the creation, production and commercialization of contents that are intangible and cultural in nature”, which involve not only abstract culture and creativities but also material economic value and commercial operations of cultural goods and services derived from human ingenuity and originality. To make sure the policy and measures implemented in Taiwan to promote and flourish cultural and creative industries are legally based, the Ministry of Economic Affairs had invited the relevant ministries, scholars and experts in the field to deliberate and prepare the Cultural and Creative Industry Development Act (hereinafter referred to as "the Act") since mid-‘90s, and finally submitted the draft Act to the Executive Yuan for review and approval on September 24, 2003. After years of promotion and negotiations, the Act was passed its third reading in the Legislative Yuan on January 7, 2010 and promulgated on February 3 by Presidential Decree Hwa Zong Yi Zi No. 09900022451. The related rules and regulations were also proclaimed in effect one after another ever since. However, as a WTO (World Trade Organization) member, it is our duty to keep the deliberately constructed measures set in the Act in line with the WTO-related disciplines. WTO, acting as an international forum calling for free trade, vows to eliminate tariff and non-tariff trade barriers, facilitate further market opening by multiple rounds of trade negotiations, and increase the predictability of market dynamics through the establishment of binding tariff rates, subsidy disciplines, specific commitments and various requirements such as most-favored-nation treatment, market access and national treatment. The same principles and obligations mentioned above apply to goods and services with culture in nature equally with no exception. In this regard, the paper will examine how the Cultural and Creative Industry Development Act, especially its subsidy and tax preference measures legally interact with the articles related including Article 15 Subsidy, Article 17 National Treatment, Article 6.1 Domestic Regulation and Article 23.3 Non-violation complaints (in view of the measures adopted in the Act are industry-supportive oriented and most industries categorized in the same act are belonging to service sector) in General Agreement on Trade in Services (GATS) for reference of law enforcement and further amendments in the future. But it is worth noting that, while WTO (the organization and covered agreements) are dedicated to exterminate trade barriers, promote trade liberalization and ignore cultural goods and services have both an economic and a cultural nature, the UNESCO Convention on the Protection and Promotion of the Cultural Expressions (hereinafter referred to “the UNESCO Convention”) adopted by the General Conference of the United Nations Education, Scientific and Cultural Organization (UNESC) on October 20, 2005 recognizes member countries have their sovereign right to formulate and implement their cultural policies and to adopt measures to protect and promote the diversity of cultural expressions when necessary. If the rules and principles of the UNESCO Convention apply to the Cultural and Creative Industry Development Act, then is it possible for the Convention to justify the measures we adopt to nourish the cultural industries, but somehow in violation of WTO principles and obligations? And if the answer is “Yes”, all the interpretation and obligations derived from the Act will not be the same as those covered by GATS only. Therefore, the potential conflicts and the harmonization between the UNESCO Convention and WTO covered agreements (GATS in particular) will be explored before the legal relationship between the Act and GATS is examined. Keywords: Cultural and Creative Industry Development Act, World Trade Organization, UNESCO Convention on the Protection and Promotion of the Cultural Expressions, National Treatment, Domestic Regulation, Non-violation complaints

從知識經濟到創意經濟，我們看到一個新的產業典範來臨，主導現階段經濟發展的正是創意，並且能不斷生成、運用、及永續發展。 創意經濟時代，創意產業以智慧財產權為核心，是文化與商業的結合，要真正形成產業，進而產生效益並創造產值，在產業價值鏈的建構、智慧財產的創造、保護、流通與運用等面向，需要進一步探討與落實。 電影產業是創意產業的火車頭，是十分複雜的綜合體，談到電影，一般人應該是直接想到好萊塢，最近幾年，印度寶萊塢與韓流可能也映入腦中，後臥虎藏龍時代，華語電影則迅速竄起，吸引各界目光。 惟典型的關於電影討論與研究，多集中於電影發展的歷史、電影類型、電影風格、電影導演或演員的藝術成就、以及電影市場展介紹等。 電影創造的過程是最複雜的創意管理，電影的保護、流通與運用的過程，更是最複雜的智慧財產權管理，透過電影產業價值鏈當中契約交易過程，將可作為經濟財的智慧財產權的價值極大化，並經由多元管道及平台重複運用，是一項繁複的產業化的跨領域整合。 近年來，我國開始逐漸重視智慧財產相關理論研究與實務運作，惟相當程度仍侷限於所謂高科技產業的適用，就型態、內涵、及營運模式迥異的創意產業，由於其本身具有不同邏輯的產業特性，是否或如何適用，或是如何創新，相關研究仍屬缺乏。 從智慧財產權的創造、保護、流通與運用的角度，深入探究創意產業當中的電影產業，必須先了解電影產業的發展歷史、現況、與趨勢，並應同時針對產業特性以及產業價值鏈進行分析，才能夠清楚探討電影產業的智慧財產權管理相關議題。 對於高度變動性、內部價值鍊密切結合、混合複雜的創意團隊或個人的電影產業，實則是由各類型的契約組成，因此，透過交易契約內容之審視，將是分析及了解現代化電影產業結構及發展的重要切入面向之一，也才能真正活化電影產業並促進發展。 具有現代商業概念及操作的管理機制，在電影產業中已經同等重要，這項具有創意性的管理，即是由電影製片所擔綱，電影製片就如同一位新創事業的創業家，要致力於如何將促成一部成功電影的所有必要元素統籌成一份專案事業計畫，促成投資者投資，籌募足夠資金，並協調創意人完成電影專案並推向市場。 面對文化與藝術的體驗性、創意工作者對其作品的高度重視性、創作的不可確定性、成本的變動性、消費者及市場的不可預測性等，本研究從經濟運作及市場交易法則切入，探討電影產業背景、發展趨勢、產業價值鏈、與產業特性，並以製片觀點，分析電影產業的智慧財產權管理與相關實務契約，將商業及管理概念導入文化創意產業當中，以形成具體的產業發展典型。 文末並提出研究與研究建議。 以創意產業中相對複雜的電影產業作為研究對象，本研究希望除了促成並強化電影產業本身商業與藝術結合的健全發展之外，也期望可以作為其他創意產業領域發展的重要典範。 尤其是，創意產業由於具有無體性特質及外溢效果，在流通與應用本即具有多元化面向與特質，不能以傳統意義上的單一產業視之，而是藉由跨越多個產業多樣平台的價值實現過程，將相關產業連結在一起，包括動畫電影、影視與數位內容、數位影音、數位典藏、行動應用、表演藝術、流行音樂、品牌授權、甚至文化創意園區發展、閒置空間再造、文化觀光、城市及國家行銷等，將是跨越領域與界線的融合。 / In the transition from a Knowledge-Based Economy to a Creative Economy, we see the advent of a new industry mode. What dominates present-day economic development is Creativity, which is able to be regenerated, applied and developed in a sustainable fashion. In the age of the creative economy, the creative industries are centered on intellectual property rights, and are a union of culture, art and commerce. In order for them to become real industries, generate profit and create output value, we need to further explore the establishment of an industry value chain, and create, protect, circulate and apply related intellectual property. The film industry is the driving force of all creative industries. Film is an extremely complicated synthesis. The process of making a film involves the most sophisticated creativity management expertise, while the process of protecting, circulating and utilizing a film requires the most complex intellectual property right management skills. Through the contract negotiation process within the film industry’s value chain, the value of intellectual property rights as economic goods are maximized. With multiple channels and repeated use of application platforms, film-making is a complex multidisciplinary integration process. In recent years, Taiwan has begun to pay more attention to the study of the theory and practice of intellectual property. However, this study has so far been limited to applications of the high-tech industries. With regards to the creative industries, whose forms, contents and operating modes are rather different from those of the high-tech industries, little study has been conducted due to their different industry characteristics. To investigate the film industry from the angle of creating, protecting, circulating and applying intellectual property rights, one needs to first understand the history, current status and trends of the film industry as well as analyze the industry’s characteristics and value chain before investigating issues concerning management of the industry’s intellectual property rights and revitalization of the industry. Modern-day business concepts and management mechanisms are equally important to the film industry. The producer is charged with this creative management task. The producer is like the entrepreneur of a newly established business, who endeavors to turn all the elements a successful film contains into a business plan, raise sufficient funds and coordinate efforts to complete the film and release it. From economic and market perspectives, this study examines the film industry’s historical background, trends, value chain and characteristics. In addition, from the producer’s viewpoint, the study analyzes the industry’s management of intellectual property rights and contracts, and introduces business and management concepts into creative industries in order to form a concrete industry development model. At the end of the study, it puts forward its research findings and suggestions for future research. With the film industry, a relatively complicated industry within the creative industries, as the subject, the study hopes to promote integration of commercial and artistic aspects, as well as aspiring to set an example for other creative industries. As a result of their intangible nature and spillover effects, the circulation and application of creative industries possess diverse facets and qualities and therefore cannot be viewed as a single industry from a traditional perspective. Rather, through a value realization process spanning several industries and a variety of platforms, relevant industries that include animated features, visual and digital content, digital videos, digital archives, mobile applications, performing arts, popular music, and brand authorization are linked. Creative industries even include development of cultural parks, rejuvenation of disused spaces, cultural tourism, and city and national marketing. They are a fusion of different fields and boundaries.