国际法下的投资激励分析

发布时间：2020-10-24 06:25

　　 投资激励措施被用作政策工具,以实现特定的经济或社会目标。许多国家认为这些政策对其政策至关重要,特别是在促进工业,出口和技术,减少失业和促进地理位置不利地区方面。然而,激励措施的重要性并没有一致。一些学者批评他们认为这是东道国收入的损失。这项研究的目的不是讨论激励是否重要。本研究的主要目标是对国际法下的激励合法性进行调查。重点将放在找出这四个主要问题的答案上:首先,如何在各种国际法律文书中处理奖励措施?其次,如何将激励措施适用于作为国际投资法基石的不歧视原则?第三,对业绩能要求进行条件激励的合法性是什么?第四,奖励措施如何适用于环境或劳工标准?关于第一个问题,本文分析了在多边层面,区域层面或双边层面处理激励措施的各种国际法律文书。根据第二个问题,本文将说明不歧视原则是如何激励的主要障碍。借此,它将了解各州在其投资政策中如何遵守此原则。至于第三和第四个问题,这项研究将会看到如何激励措施如何在业绩要求或环境或劳工标准方面被合法使用。有鉴于此,它将尝试找出各州可能采用的适当方式,以合法设计和授予投资者激励机制。
【学位单位】：厦门大学
【学位级别】：硕士
【学位年份】：2018
【中图分类】：D996.4
【文章目录】：
ACKNOWLEDGEMENT
摘要
ABSTRACT
ABBREVIATIONS
INTRODUCTION
    1.1. Investment incentives at a glance
    1.2. Background
    1.3. Concept of incentives
        1.3.1. Meaning, benefits and costs associated with incentives
        1.3.2. Classification of incentives
    1.4. Investment incentives in China and Rwanda
        1.4.1. Investment incentives in China
        1.4.2. Investment incentives in Rwanda
    1.5. Problem statement
    1.6. Motivation and research questions
    1.7. Hypothesis
    1.8. Objectives of the study
    1.9. Methodology
    1.10. Subdivision of the work
CHAPTER TWO: LEGAL FRAMEWORK RELATED TO INCENTIVES
    Introduction
    2.1. Multilateral legal instruments
        2.1.1. Agreement on subsidies and countervailing measures
        2.1.2. Agreement on Trade-Related Investment Measures
        2.1.3. Multilateral Agreement on Investment
    2.2. Regional trade or investment agreements
    2.3. Bilateral Investment Treaties
    Conclusion
CHAPTER THREE: LEGALITY OF INVESTMENT INCENTIVES UNDERINTERNATIONAL LAW
    Introduction
    3.1. Investment incentives and national treatment or MFN treatment
        3.1.1. Concept of national treatment and MFN treatment
        3.1.2. Legal basis for national treatment and MFN treatment
        3.1.3. Purpose of MFN treatment and national treatment
        3.1.4. Like circumstances
        3.1.5. Exceptions and restrictions to national treatment or MFN treatment
        3.1.6. Applicability of incentives to national treatment and MFN treatment
        3.1.7. Treatment of fiscal incentives
    3.2. Investment incentives and performance requirements
        3.2.1. Concept of performance requirements
        3.2.2. Classifications of performance requirements
        3.2.3. Applicability of incentives to performance requirements
    3.3. Applicability of incentives to environmental or labor standards
        3.3.1. Applicability of incentives to environmental standards
        3.3.2. Applicability of incentives to labor standards
    Conclusion
GENERAL CONCLUSION
REFERENCES

【参考文献】

相关期刊论文 前1条

1 ;中华人民共和国外商投资企业和外国企业所得税法[J];涉外税务;1991年06期

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