隨著反傾銷稅及平衡稅等貿易救濟措施之增加，反規避條款之適用亦愈趨頻繁且產生了若干隱憂。進口國雖然認為反規避措施係為了處理規避反傾銷稅及平衡稅之問題而具有正當性，但規避行為同時有可能僅是生產者或出口商的在進口國或第三國的直接投資行為。與反傾銷稅及平衡稅係受 WTO 反傾銷協定及補貼暨平衡稅措施協定規範不同，WTO 對於反規避措施並未加以規範，因此產生了適用上之若干問題。若進口國對於原本非屬反傾銷稅調查對象之進口產品，以反規避調查之方式擴大對其適用反傾銷稅，即表..

Accompanying an increase of anti-dumping measures, anti-circumvention actions aim to prevent escapes from the anti-dumping measures, but also raise certain concerns. An Importing country may have justified reasons to initiate anti-circumvention investigation on the importing products not included in the original anti-dumping measures, because circumvention nullifies or reduces effective antidumping. However, circumvention might be just nothing more than direct investment in the importing country or a third country. Anti-dumpi..

歐盟於 1968 年成立一個糖共同行銷組織，在價格體系下，針對糖採取國內補貼與出口補貼。補貼額度超過歐盟 1995 年減讓承諾的補貼金額與出口數量，影響到澳洲、巴西與泰國糖的出口利益，而向 WTO 提起控訴。本案顯示補貼問題的複雜性，尤其很多國家透過國內補貼，而對出口產品實施交叉補貼，形成變相的出口補貼，這是本案的主要爭議。歐盟糖出口補貼被認定為違反 WTO 農業協定相關規定，因此影響到澳洲、巴西與泰國糖合法利益。本案對於歐盟糖體系的改革、WTO 杜哈發展議..

The European Union (EU) established a Common Organization for sugar in 1968, and accordingly applied subsidies to sugar under the price support system. However, the EU has been providing export subsidies in excess of its budgetary outlay and quantity commitment levels specified in the Schedule of 1995, thereby nullifying or impairing benefits expected to accrue to Australia, Brazil and Thailand under the Agreement on Agriculture. This case demonstrates the complexity of subsidies, in particular as more and more WTO members ap..