<p>The master thesis provides a comprehensive and comparative analysis of the scope of most-favoured-nation clauses, focusing on the application of such clauses to dispute resolution mechanisms in bilateral investment treaty’s (BIT).</p><p>The ICSID decision in Maffezini was the first in a series to extend the scope of an MFN clause to dispute resolution in such context. Traditionally, such a clause had been relied on regarding substantive rights. The debate evoked by this and subsequent decisions of arbitral tribunals, which often conflict with each other in their outcome and in their analytic methodology, illustrates the controversy of this issue.</p>

The master thesis provides a comprehensive and comparative analysis of the scope of most-favoured-nation clauses, focusing on the application of such clauses to dispute resolution mechanisms in bilateral investment treaty’s (BIT). The ICSID decision in Maffezini was the first in a series to extend the scope of an MFN clause to dispute resolution in such context. Traditionally, such a clause had been relied on regarding substantive rights. The debate evoked by this and subsequent decisions of arbitral tribunals, which often conflict with each other in their outcome and in their analytic methodology, illustrates the controversy of this issue.

In 1989, the Tiananmen Square massacre shocked the world. Under the heavy pressure from Congress and the public opinion, the government of the United States, which regarded human rights as one of its most cherished values, was forced to reexamine its relations with the PRC and to pay more attention to the PRC¡¦s human rights issues. However, the Cliton administration chose to de-link the human rights issue from its consideration whether to give the PRC the MFN status. To Beijing, the human rights issue is only a tool in Washington¡¦s foreign policy. China regards human rights as its domestic affairs. It had always questioned Washington¡¦s purpose and motivation to intervene mainland China¡¦s domestic affairs. This thesis studies the factor of human rights in the U.S.-China relations. U.S. Congress used MFN as an annual check about China¡¦s human rights situation. Before 2000, U.S. Congress members had long time questioned the administration that grantee PNTR would lead to the destruction of China¡¦s motivation about human right improvement. The author intends to review the ¡§Human Right Report¡¨ in the period of Cliton¡¦s administration, trade relations, UN human right debate and bills. Besides, the progress of China¡¦s human rights situation will be evaluated in the thesis. Through the review of the human right factor in the Sino-US relations, we can find that how the strategy of human right been used by U.S. government. However, the human right issue still is one of the important factors which could affect the future Sino-US relations.

A tese que apresento perante a Faculdade de Direito da Universidade de São Paulo tem por foco a análise dos mecanismos de controle da dupla-tributação apurados pelas Convenções Fiscais Bilaterais e os princípios decorrentes dos Tratados Comerciais, especialmente o de não-concessão de subsídios e o tratamento da nação mais favorecida. Tomando como pano de fundo a relação entre os países desenvolvidos e em desenvolvimento, demonstro que a resistência dos Estados exportadores de capital na implementação das cláusulas de crédito fictício nas Convenções Fiscais Bilaterais é injustificada, prestando-se unicamente para dar prevalência à tributação com base na residência, em detrimento da neutralidade fiscal em face dos Estados de fonte dos rendimentos. Ainda, colocada a relação entre os fundamentos da celebração de Convenções Fiscais Bilaterais, afasto a possibilidade de o regime delas decorrente ser estendido a terceiros por força da cláusula do tratamento da nação mais favorecida constante do GATT e de outros Tratados Comerciais. / This thesis makes an analysis of the mechanisms of control of the double-taxation thickened by the Bilateral Fiscal Conventions and the principles of the Commercial Agreements, especially the one of no-concession of subsidies and the treatment of the most-favored-nation. Taking as backdrop the relationship among the developed countries and indevelopment countries, I demonstrate that the resistance of Capital Exporters States in the negotiating fictitious credit in the Bilateral Fiscal Conventions is unjustified, being only rendered to maintain to the taxation based in the residence, avoiding the fiscal neutrality in face of States of source of the revenues. Still, placed the relationship among the foundations of the Bilateral Fiscal Conventions, I move away the possibility of the regime of them to be extended in favor of Third Countries using the GATTs most favored nation clause.

<p>The aim of this thesis is to clarify the affect that preferential and regional trade agreements have on the World Trade Organization (WTO), as being establisher of the international trading regime. The essay is an explanatory literature study, which strives to answer the following questions:</p><p>Are regional and preferential trade agreements a threat or a complement to the WTO?</p><p>Is an undermining of the MFN principle weakening the WTO?</p><p>How do regional trade agreements made by the EU affect the future of the WTO?</p><p>The empirical material is to be analyzed using an explanatory framework, which is based on neo-liberal instutionalism, theories on regime changes and a game theoretical approach, using prisoner’s dilemma. I will employ the EU-ACP relation, the Cotonou agreement to exemplify how an agreement of this kind can have an influence on multilateral trade. The result shows that preferential agreements do have an impact on the WTO, one that is fairly negative in scope. Preferential trade agreements do pose a threat to the WTO, in its current structure and may be harmful to the international trading regime. It is partly because the MFN is widely discouraged that PTAs are stumbling stones to the organization. By signing agreement that do not comply with WTO regulations and considering its role in international trade, EU does affect the future of the WTO.</p>

A tese que apresento perante a Faculdade de Direito da Universidade de São Paulo tem por foco a análise dos mecanismos de controle da dupla-tributação apurados pelas Convenções Fiscais Bilaterais e os princípios decorrentes dos Tratados Comerciais, especialmente o de não-concessão de subsídios e o tratamento da nação mais favorecida. Tomando como pano de fundo a relação entre os países desenvolvidos e em desenvolvimento, demonstro que a resistência dos Estados exportadores de capital na implementação das cláusulas de crédito fictício nas Convenções Fiscais Bilaterais é injustificada, prestando-se unicamente para dar prevalência à tributação com base na residência, em detrimento da neutralidade fiscal em face dos Estados de fonte dos rendimentos. Ainda, colocada a relação entre os fundamentos da celebração de Convenções Fiscais Bilaterais, afasto a possibilidade de o regime delas decorrente ser estendido a terceiros por força da cláusula do tratamento da nação mais favorecida constante do GATT e de outros Tratados Comerciais. / This thesis makes an analysis of the mechanisms of control of the double-taxation thickened by the Bilateral Fiscal Conventions and the principles of the Commercial Agreements, especially the one of no-concession of subsidies and the treatment of the most-favored-nation. Taking as backdrop the relationship among the developed countries and indevelopment countries, I demonstrate that the resistance of Capital Exporters States in the negotiating fictitious credit in the Bilateral Fiscal Conventions is unjustified, being only rendered to maintain to the taxation based in the residence, avoiding the fiscal neutrality in face of States of source of the revenues. Still, placed the relationship among the foundations of the Bilateral Fiscal Conventions, I move away the possibility of the regime of them to be extended in favor of Third Countries using the GATTs most favored nation clause.

Como produto da prática mercantil, a cláusula da nação mais favorecida (CNMF) é um fenômeno jurídico complexo. Enquanto sua estrutura variante não é passível de padronização, por se adaptar às necessidades da sociedade internacional em cada momento histórico, seu núcleo funcional permanece imutável. Na ordem econômica internacional, a descentralização do poder político provoca desconfianças nos agentes econômicos, resultando em um permanente estado de guarda e competitividade predatória. Para assegurar maior estabilidade às expectativas normativas, os Estados celebram tratados, a fim de alterar tais percepções, conferindo durabilidade às relações econômicas internacionais. Resultado da configuração contemporânea da governança econômica internacional, a Organização Mundial do Comércio (OMC) simboliza a consolidação das expectativas normativas dos atores internacionais em torno do sistema multilateral de comércio (SMC). A OMC tem a função de consolidar o SMC, garantindo a posição de autoridade para corrigir as numerosas lacunas e antinomias jurídicas e reforçar a eficácia social, mediante a atuação de seu Órgão de Solução de Controvérsias (OSC). O SMC é um ordenamento jurídico, com lógica própria e princípios e regras específicos, que disciplina o mercado globalizado, cuja origem remonta à celebração do Acordo Geral sobre Tarifas e Comércio (GATT) em 1947. Prevista no artigo I:1 do GATT, a CNMF positiva o princípio da não discriminação, tendo por finalidade sistêmica desempenhar um papel dinâmico e integrado, ao: (i) assegurar transparência e dispersão de conhecimento; (ii) promover a cooperação internacional, a fim de eliminar ou reduzir, reciprocamente, as barreiras às trocas comerciais; (iii) vedar as práticas e instrumentos discriminatórios e protecionistas, tendo por função estender, automática, multilateral e incondicionalmente, as vantagens concedidas; e (iv) conservar as expectativas normativas, mediante a incorporação dos compromissos negociados ao SMC. Contudo, a proliferação de acordos preferenciais de comércio e de medidas protecionistas e discriminatórias pelos Estados-membros tem ameaçado o SMC de desautorização. Por recorrerem a exceções válidas à CNMF, esses fenômenos permitem a formação de relações discriminatórias e protecionistas, o que impacta negativamente as expectativas normativas dos agentes econômicos, ameaçando a função unificadora de sentido da CNMF, cujo resultado é a erosão da ideia de livre-mercado mundial. As reiteradas quebras de expectativas implicam problemas de coesão e eficácia normativa ao SMC, os quais são denominados desafios sistêmicos. Com efeito, o SMC sofre um processo de desestruturação, causado pela tensionada interação das dimensões ideacional e fática. Isso exige um controle de legalidade e de licitude dos atos jurídicos e das práticas dos Estados-membros. Em face desses desafios sistêmicos, a dissertação verifica se o artigo I:1 permanece como regra determinante para a decidibilidade do OSC. Para responder adequadamente, empregam-se os métodos analítico, hermenêutico e argumentativo, com um enfoque essencialmente dogmático, dentro de um ângulo crítico zetético. Ao fim da investigação, constata-se que a CNMF vem se consolidando como regra determinante para a construção do discurso jurídico-decisório pelo OSC. A confirmação jurisprudencial da imperatividade e da eficácia normativa do artigo I:1 reverbera reflexamente sobre os desafios sistêmicos, tendo o poderoso efeito de simbolizar a preferibilidade da incidência da CNMF sobre as relações econômicas internacionais. / As a product of commercial practice, the most-favored-nation clause (\"MFN\") is a complex legal phenomenon. While its variable structure is not subject to standardization, since it adapts to the needs of international society in each historical moment, its functional core remains unchanged. In the international economic order, the decentralization of political power leads to distrust of the economic agents, resulting in a permanent state of awareness and predatory competition. To ensure greater stability to the normative expectations, States enter into treaties in order to change such perceptions, providing durability to international economic relations. Result of the contemporary configuration of international economic governance, the World Trade Organization (\"WTO\") symbolizes the consolidation of the normative expectations of international actors around the multilateral trading system (\"MTS\"). The WTO has the mission of consolidating the MTS, ensuring a position of authority to correct the many shortcomings and antinomies of law and strengthen the social effectiveness through its Dispute Settlement Body (\"DSB\"). The MTS is a legal system, with its own logic and specific principles and rules, which regulates the globalized market, and has its origins in the General Agreement on Tariffs and Trade (GATT) in 1947. Set forth in Article I:1 of the GATT, the MFN establishes the principle of non-discrimination and has the systemic purpose of playing an integrated and dynamic role as it: (i) ensures transparency and dissemination of knowl edge,(ii) promotes international cooperation, by eliminating or reducing reciprocal barriers to trade, (iii) deters discriminatory and protectionist practices and instruments, being its function to extend, automatically, multilaterally and unconditionally, the benefits provided, and (iv) maintains the normative expectations, through the incorporation of negotiated concessions to the MTS. However, the proliferation of preferential trade agreements and protectionist and discriminatory measures by the member states has threatened the MTS of disempowerment. By resorting to MFNs valid exceptions, these phenomena allow the formation of discriminatory and protectionist relationships, which negatively impacts the normative expectations of economic agents, and threatening the harmonizing function of MFN; the result of which is the erosion of the global free market idea. Repeated breaches of expectations result in problems of cohesion and normative effectiveness of the MTS, which are called systemic challenges. Indeed, the MTS undergoes a process of disintegration, caused by the tensioned interaction of ideational and factual dimensions. This requires a control of legality and legitimacy of legal acts and practices of the member States. Given these systemic challenges, the dissertation verifies if Article I:1 remains the rule for determining the decidability of the DSB. In order to properly answer that, analytical, hermeneutic and argumentative methods are employed, with a primarily dogmatic focus, within a zetetic critical angle. By the end of the investigation, its stated that the MFN is becoming the consolidated rule for determining the construction of the legal and decision making discourse of the DSB. The confirmation from case law of the imperative nature and of the normative effectiveness of Article I:1 reverberates reflexively on the systemic challenges, having the powerful effect of symbolizing the desirability of MFN impact on international economic relations.

El presente trabajo sintetiza las proposiciones teóricas relevantes para el análisis de los impactos económicos de los arreglos preferenciales comerciales (APC) que caracterizan a los procesos de apertura comercial implementados por las economías, desarrolladas y en desarrollo, en las últimas dos décadas. Estos arreglos se agrupan en tres tipos: los unilaterales (APCU), los regionales (APCR) y los multilaterales (APCM). El trabajo resume, además, los argumentos y proposiciones teóricas que responden a dos interrogantes. La primera, desde la perspectiva de una economía individual, ¿cuál de estos arreglos, o formas de estrategia comercial, origina los mayores beneficios económicos para una economía? Asumiendo que los APCM son la mejor opción de política comercial para todos los países del mundo que acuerdan estos arreglos, la segunda interrogante es ¿en qué medida los APCU, y en particular los APCR contribuyen (building blocks or friends), obstruyen (stumbing blocks or foes) o convergen (stepping stones) o no (strangers) a los APCM?---The present work synthesizes the relevant theoretical propositions for the analysis of the economic impacts of the preferential trade arrangements (PTAs) which have been part of the trade liberalization process implemented in the last two decades by developed and developing economies. These arrangements are divided in three groups of arrangements: i) unilateral (UPTAs), ii) regional (RPTAs) and iii) multilateral (MPTAs). In addition, this paper addresses two questions. The first one, (from the perspective of an individual economy) which of these arrangements benefit the most for an economy?. The second, to what extent UPTAs and especially RPTAs, contribute (or are \’ building blocks or friends\’), obstruct (or are \’stumbling blocks or friends\’) or converge (or are \’stepping stones\’) or not (\’strangers\’) to the PTAs?

Como produto da prática mercantil, a cláusula da nação mais favorecida (CNMF) é um fenômeno jurídico complexo. Enquanto sua estrutura variante não é passível de padronização, por se adaptar às necessidades da sociedade internacional em cada momento histórico, seu núcleo funcional permanece imutável. Na ordem econômica internacional, a descentralização do poder político provoca desconfianças nos agentes econômicos, resultando em um permanente estado de guarda e competitividade predatória. Para assegurar maior estabilidade às expectativas normativas, os Estados celebram tratados, a fim de alterar tais percepções, conferindo durabilidade às relações econômicas internacionais. Resultado da configuração contemporânea da governança econômica internacional, a Organização Mundial do Comércio (OMC) simboliza a consolidação das expectativas normativas dos atores internacionais em torno do sistema multilateral de comércio (SMC). A OMC tem a função de consolidar o SMC, garantindo a posição de autoridade para corrigir as numerosas lacunas e antinomias jurídicas e reforçar a eficácia social, mediante a atuação de seu Órgão de Solução de Controvérsias (OSC). O SMC é um ordenamento jurídico, com lógica própria e princípios e regras específicos, que disciplina o mercado globalizado, cuja origem remonta à celebração do Acordo Geral sobre Tarifas e Comércio (GATT) em 1947. Prevista no artigo I:1 do GATT, a CNMF positiva o princípio da não discriminação, tendo por finalidade sistêmica desempenhar um papel dinâmico e integrado, ao: (i) assegurar transparência e dispersão de conhecimento; (ii) promover a cooperação internacional, a fim de eliminar ou reduzir, reciprocamente, as barreiras às trocas comerciais; (iii) vedar as práticas e instrumentos discriminatórios e protecionistas, tendo por função estender, automática, multilateral e incondicionalmente, as vantagens concedidas; e (iv) conservar as expectativas normativas, mediante a incorporação dos compromissos negociados ao SMC. Contudo, a proliferação de acordos preferenciais de comércio e de medidas protecionistas e discriminatórias pelos Estados-membros tem ameaçado o SMC de desautorização. Por recorrerem a exceções válidas à CNMF, esses fenômenos permitem a formação de relações discriminatórias e protecionistas, o que impacta negativamente as expectativas normativas dos agentes econômicos, ameaçando a função unificadora de sentido da CNMF, cujo resultado é a erosão da ideia de livre-mercado mundial. As reiteradas quebras de expectativas implicam problemas de coesão e eficácia normativa ao SMC, os quais são denominados desafios sistêmicos. Com efeito, o SMC sofre um processo de desestruturação, causado pela tensionada interação das dimensões ideacional e fática. Isso exige um controle de legalidade e de licitude dos atos jurídicos e das práticas dos Estados-membros. Em face desses desafios sistêmicos, a dissertação verifica se o artigo I:1 permanece como regra determinante para a decidibilidade do OSC. Para responder adequadamente, empregam-se os métodos analítico, hermenêutico e argumentativo, com um enfoque essencialmente dogmático, dentro de um ângulo crítico zetético. Ao fim da investigação, constata-se que a CNMF vem se consolidando como regra determinante para a construção do discurso jurídico-decisório pelo OSC. A confirmação jurisprudencial da imperatividade e da eficácia normativa do artigo I:1 reverbera reflexamente sobre os desafios sistêmicos, tendo o poderoso efeito de simbolizar a preferibilidade da incidência da CNMF sobre as relações econômicas internacionais. / As a product of commercial practice, the most-favored-nation clause (\"MFN\") is a complex legal phenomenon. While its variable structure is not subject to standardization, since it adapts to the needs of international society in each historical moment, its functional core remains unchanged. In the international economic order, the decentralization of political power leads to distrust of the economic agents, resulting in a permanent state of awareness and predatory competition. To ensure greater stability to the normative expectations, States enter into treaties in order to change such perceptions, providing durability to international economic relations. Result of the contemporary configuration of international economic governance, the World Trade Organization (\"WTO\") symbolizes the consolidation of the normative expectations of international actors around the multilateral trading system (\"MTS\"). The WTO has the mission of consolidating the MTS, ensuring a position of authority to correct the many shortcomings and antinomies of law and strengthen the social effectiveness through its Dispute Settlement Body (\"DSB\"). The MTS is a legal system, with its own logic and specific principles and rules, which regulates the globalized market, and has its origins in the General Agreement on Tariffs and Trade (GATT) in 1947. Set forth in Article I:1 of the GATT, the MFN establishes the principle of non-discrimination and has the systemic purpose of playing an integrated and dynamic role as it: (i) ensures transparency and dissemination of knowl edge,(ii) promotes international cooperation, by eliminating or reducing reciprocal barriers to trade, (iii) deters discriminatory and protectionist practices and instruments, being its function to extend, automatically, multilaterally and unconditionally, the benefits provided, and (iv) maintains the normative expectations, through the incorporation of negotiated concessions to the MTS. However, the proliferation of preferential trade agreements and protectionist and discriminatory measures by the member states has threatened the MTS of disempowerment. By resorting to MFNs valid exceptions, these phenomena allow the formation of discriminatory and protectionist relationships, which negatively impacts the normative expectations of economic agents, and threatening the harmonizing function of MFN; the result of which is the erosion of the global free market idea. Repeated breaches of expectations result in problems of cohesion and normative effectiveness of the MTS, which are called systemic challenges. Indeed, the MTS undergoes a process of disintegration, caused by the tensioned interaction of ideational and factual dimensions. This requires a control of legality and legitimacy of legal acts and practices of the member States. Given these systemic challenges, the dissertation verifies if Article I:1 remains the rule for determining the decidability of the DSB. In order to properly answer that, analytical, hermeneutic and argumentative methods are employed, with a primarily dogmatic focus, within a zetetic critical angle. By the end of the investigation, its stated that the MFN is becoming the consolidated rule for determining the construction of the legal and decision making discourse of the DSB. The confirmation from case law of the imperative nature and of the normative effectiveness of Article I:1 reverberates reflexively on the systemic challenges, having the powerful effect of symbolizing the desirability of MFN impact on international economic relations.

服務貿易總協定（General Agreement on Trade in Services，GATS）秉持WTO之中心精神，以不歧視原則為重要基礎原則之一，分別規定於GATS第2條之最惠國待遇原則與第17條之國民待遇原則。 依據GATS第2條及第17條之規定，不歧視原則之要件包括：1)會員所採影響服務貿易之措施之要件；2)會員在特定承諾表做出開放承諾之要件（僅國民待遇原則）；3)來自其他會員之類似服務及服務供給者之要件；以及4)歧視性待遇之要件。 相較於GATT貨品貿易之不歧視原則而言，目前涉及GATS不歧視原則之要件與爭議問題等研究，仍處於發展階段，部分要件甚至仍未出現有力之實務見解，例如「服務及服務供給者之類似性」等，本文即希望透過拆解GATS不歧視原則之要件的方式，提出各要件可能發生之爭議問題，歸納分析目前WTO爭端解決實務見解及相關學術意見，一方面釐清GATS不歧視原則之法律全貌，一方面則藉由這些爭議的提出，期能拋磚引玉，對於將來有更多深化且精闢之相關研究之提出，有所助益。 最後，本文並依分析結果，針對各項爭議問題，提出我國目前法規體制在這些爭議問題下可能產生之疑義及我國主管機關可能之採行策略及方向建議。 關鍵字：服務貿易、服務貿易總協定、不歧視原則、最惠國待遇原則、國民待遇原則。 / Non-discrimination is one of the fundamental principles under the General Agreement on Trade in Services (GATS). It is embodied as the most-favored-nation treatment and the national treatment under the Articles 2 and 17 of the GATS. According to the Articles 2 and 17 of the GATS, the elements of non-discrimination include: 1) must be measures by Members affecting trade in services, 2) Members have made commitments in its Schedule (national treatment applies only), 3) likeness of services and service suppliers of Members, and 4) must be no less favourable treatment. Compared with non-discrimination under the GATT, which has been developed more completely, the elements and their related issues of non-discrimination under the GATS are still lacking representative or binding opinions. For example, the issue of “likeness of services and service suppliers” has not been addressed officially on findings of panel or appellate body reports. This article tries to analyze all elements under non-discrimination of the GATS, raise possible issues, and conclude related findings of WTO dispute settlement and opinions of academic publications. By doing this, the legal structure of GATS non-discrimination and possible issues would be clarified more completely. More importantly, we are hoping this beginning would help forward more and more future profounder researches focusing on issues of GATS non-discrimination. Finally, based on the research results, this Article brings up some potential problems which may happen under the legal system of our country and proposes possible strategies and measures to be taken. Key Words: Trade in services, GATS, non-discrimination, most-favored-nation treatment, national treatment.