restrictedgeneralagreement spec 93 44 27 september 1993 on tariffsand trade original english working party the accession ofchinese taipei questions and replies switzerland representative has submitted reproducedhereunder to questionssubmittedbyswitzerland forcirculationtomembersoftheworkingpartyontheaccession thistextandtheearlierdocumentation reproduced indocuments l 7189 rev 1 7097andaddenda will beconsideredatthemeetingoftheworking scheduledto take place 12 15 october statuteforupgrading industries sui question underarticle5 lastparagraph itisstatedthatthescopeofapplicationfortaxbenefitsisdefined by executive yuan could chinese indicate what are criteria for these scopes of application dotheyapplytodomesticas well astoforeigninvestors excepttaxbenefitsdescribed under articles 11 12which relate only foreigninvestors do same apply all industrialsectors ordotheyapplyonaspecificbasis couldchinesetaipeiprovideuswithspecific information onthe criteriaguidingthedecisions ofthe executiveyuan reply article5appliestoallcompaniesorganizedintheformofcompanylimitedbysharesaccording tothecompany lawofchinese includingthosecompanies incorporatedbyforeigninvestors or entities taxbenefitsprovidedinsub paragraph appliestoallindustrialsectors whereastaxbenefits providedinsub paragraph2ofarticle5applies toparticularindustrial sectors theexecutiveyuan istodefinethescopeofapplicationforsub paragraph2 buttherehasbeennoguidelineset currently thereisonlyoneindustrialsector hdtv thathasbeenspecificallyapprovedbytheexecutiveyuan forpurpose ofsub question2 article7sui this articlerelatestocreditsgrantedtospecificareas couldchinese legal basis its regional policy which does render decisions following whichprocedure 1581 page2 reply2 maintain balance is set out in constitution particularly article 147 criterionemployed bythe inmaking
