...reement on Subsidies and Countervailing Measures,简称SCM协议)和TRIMs协议(Agreement on Trade-related Investment Measures,简称TRIMs协议)中,国内税的范围包含所得税。 在GATT中,第3条第1款和第2款是关于国内税国民待遇的条款。
abstract:The Agreement on Trade Related Investment Measures (TRIMs) are rules that apply to the domestic regulations a country applies to foreign investors, often as part of an industrial policy. The agreement was agreed upon by all members of the World Trade Organization.