歐盟著手對(duì)美國(guó)邊境稅提案發(fā)起法律挑戰(zhàn)

Lawyers for the EU and other trading partners have begun laying the groundwork for a legal challenge to a US border tax proposal that could trigger the biggest case in World Trade Organisation history.

歐盟和其他貿(mào)易伙伴國(guó)的律師團(tuán)隊(duì)已展開準(zhǔn)備工作，擬向美國(guó)的邊境稅提案發(fā)起法律挑戰(zhàn)，這可能觸發(fā)世界貿(mào)易組織(WTO)史上最大的案件。

The preliminary moves come as Republicans in Congress work to convince president Donald Trump to back a shake-up of the US corporate tax system that would include a “border adjustment” system. It would see US imports subject to tax and export revenues exempted.

目前，美國(guó)國(guó)會(huì)中的共和黨人正試圖說(shuō)服唐納德•特朗普(Donald Trump)總統(tǒng)支持對(duì)美國(guó)公司稅制進(jìn)行大幅改革，包括建立一套“邊境調(diào)整”制度，它將意味著進(jìn)口要納稅，而出口免稅。

If the US were to adopt the mechanism it would represent the biggest shake-up in the global corporate tax system for almost a century, according to tax experts. Members of the WTO and trade experts warn that it would lead to a major challenge to the global trading system at a time when its most influential member is already tilting toward protectionism under Mr Trump.

稅務(wù)專家們表示，如果美國(guó)采用這一機(jī)制，那將代表著全球企業(yè)稅制出現(xiàn)近一個(gè)世紀(jì)以來(lái)最大調(diào)整。世貿(mào)組織成員國(guó)和貿(mào)易專家們警告，在世貿(mào)組織最有影響力的成員國(guó)在特朗普治下轉(zhuǎn)向保護(hù)主義的情況下，這將給全球貿(mào)易體系帶來(lái)一個(gè)重大挑戰(zhàn)。

Jyrki Katainen, the European Commission vice-president who oversees EU trade policy, told the Financial Times that Europe wanted to avoid a trade war with the US as that would be “disastrous” for the world economy.

分管歐盟貿(mào)易政策的歐盟委員會(huì)(European Commission)副主席于爾基•卡泰寧(Jyrki Katainen)告訴英國(guó)《金融時(shí)報(bào)》，歐洲希望避免與美國(guó)發(fā)生貿(mào)易戰(zhàn)爭(zhēng)，因?yàn)槟菍?duì)世界經(jīng)濟(jì)造成“災(zāi)難”。

But he made clear that the EU would be willing to act against the US whether it was related to the border tax proposal or the erection of other arbitrary trade barriers. “If somebody is behaving against our interests or against international rules in trade then we have our own mechanisms to react,” he said. “We have all the legal arrangements within the EU, but we are also part of global arrangements like the WTO and we want to respect the global rule base when it comes to trade.”

但他明確表示，歐盟將愿意對(duì)美國(guó)采取行動(dòng)——無(wú)論是針對(duì)邊境稅提案，還是針對(duì)其他任性貿(mào)易壁壘的建立。“如果有人在行為上違反我們的利益或違反國(guó)際貿(mào)易規(guī)則，我們有我們自己的反應(yīng)機(jī)制，”他表示。“我們?cè)跉W盟內(nèi)部有所有的法律安排，但我們也是世貿(mào)組織等全球安排的一部分，我們希望在貿(mào)易方面尊重全球規(guī)則基礎(chǔ)。”

A defeat in a case such as the border tax could lead to some $385bn a year in trade retaliation against the US, according to Chad Bown, an expert on WTO trade disputes at the Peterson Institute for International Economics.

彼得森國(guó)際經(jīng)濟(jì)研究所(PIIE)的世貿(mào)組織貿(mào)易爭(zhēng)端專家查德•鮑恩(Chad Bown)表示，在邊境稅這樣的案件中敗訴，可能導(dǎo)致每年約3850億美元的針對(duì)美國(guó)的貿(mào)易報(bào)復(fù)。

That would be almost 100 times greater than the largest ever WTO finding. “The issue here is just orders of magnitude larger than what the WTO dispute settlement process typically is asked to manage,” Mr Bown said.

那將比世貿(mào)組織史上最大裁決的數(shù)額高出近100倍。“這里的問(wèn)題比世貿(mào)組織爭(zhēng)端解決程序通常處理的糾紛大得多，根本不在同一個(gè)數(shù)量級(jí)上，”鮑恩表示。

A senior trade official in Geneva said: “Our first assessment is that it is definitely not going to be compatible with the WTO.”

日內(nèi)瓦一位高級(jí)貿(mào)易官員表示：“我們的初步評(píng)估是，它肯定不會(huì)與世貿(mào)組織相容。”

Mr Trump has yet to endorse the tax idea, pushed by Paul Ryan, House of Representatives speaker, and Kevin Brady, chairman of the House’s tax-writing ways and means committee.

特朗普尚未支持關(guān)稅構(gòu)想，這個(gè)構(gòu)想是由眾議院議長(zhǎng)保羅•瑞恩(Paul Ryan)以及眾議院負(fù)責(zé)起草稅法的籌款委員會(huì)(Ways and Means committee)的主席凱文•布雷迪(Kevin Brady)推動(dòng)的。

But advisers have praised it as a way of addressing what they see as the WTO’s unfair treatment of income-based tax systems such as the US’s.

但是顧問(wèn)們贊賞這個(gè)構(gòu)想，在他們看來(lái)，世貿(mào)組織對(duì)美國(guó)這樣基于收入的稅制沒(méi)有公平對(duì)待，該構(gòu)想將是解決這個(gè)問(wèn)題的一個(gè)途徑。

Mr Brady said he wanted to make sure that any reforms abided by global trading rules. “We are designing this to be WTO compatible,” he told the FT.

布雷迪表示，他希望確保任何改革都遵守全球貿(mào)易規(guī)則。“我們正從設(shè)計(jì)上確保它與世貿(mào)組織相容，”他對(duì)英國(guó)《金融時(shí)報(bào)》表示。