WTO爭端解決小組於二００四年三月底針對「美國控告安地瓜禁止線上賭博案」（WT/285）乙案提出保密的期中報告。蕞爾小國安地瓜巴布達擊敗美國獲得勝訴的判決。期中報告指出，美國對於安地瓜線上博奕服務業者所提供之跨境線上博奕服務，在「市場進入」及「國民待遇」未予開放，違反了其於「服務貿易貿易總協定」所為之承諾。
此期中報告對於服務貿易有特殊之意義。不只因為本案為WTO爭端解決程序中第一個涉及網際網路的案子，本案更是第一個關於服務貿易分類之案例。本案爭點在於安地瓜之線上博奕業者是否得對美國境內之消費者提供線上博奕服務。
安地瓜認為，根據「聯合國中央產品暫行分類標準」（CPC pro.）及「服務部門分類表」（W/120），美國在其承諾表10.D確承諾跨境線上博奕服務之開放，然美國之國內規章對境外所提供之線上博奕服務卻造成全面禁止之效果，故已違反其所為之承諾。然而美國則認為秘書處所提出之W/120文件並不具有法律拘束力，因此美國承諾表並不受CPC分類之限制。
W/120文件在解釋承諾表時的法律地位究竟為何，為本案最重要的爭點，本論文將深入探討之。

Late March in 2004, WTO panel released a confidential report of the WTO dispute” United States– Measures Affecting the Cross-Border Supply of Gambling and Betting”（WT/285）.The finding is that the tiny nation of Antigua and Barbuda beat the United States that the United States violates its commitments under the General Agreement on Trade in Service(GATS) by not providing market access and/or national treatment under GATS to on-line cross-border gambling service providers licensed by Antigua and Barbuda.
The panel report has significant ramification for trade in service. The reason is that this panel decision is not only the first one on Internet-related dispute, but also the first one concerning the general service issues- service classification.
Antigua asserted that United States has made a GATS commitment for gambling and betting service within Sector 10.D of U.S schedule corresponding Provisional United Nations Central Production Classification (CPC) and the Service Sectoral Classification List(MTN.GNS/W/120). At issue in this case is the provision of internet gambling service to customers in the United States from operators located in Antigua and Barbuda. Antigua and Barbuda argued that the domestic regulation of United States has made total prohibition on the supply of gambling and betting service from outside the United States. However, United States responded that the document W/120 provided by the GATT Secretariat is not legally binding so it’s schedule is not bound by the category of CPC. It means that the United States has no responsibility to allow on-line cress-border gambling service. This thesis has a deeply discussion on the legal status and value of W/120 in interpreting GATS schedules which is the most important issue in this case.

第一章 緒論 3
第一節 研究動機 3
第二節 研究限制 4
第三節 研究架構 4
第二章 安地瓜控告美國禁止線上博奕案 5
第一節 案例背景 5
第二節 實質爭點 6
第三節 安地瓜之主張 7
第一項 主張之基礎 7
第二項 理由 8
第四節 美國之抗辯 13
第一項 W/120的效力爭議 13
第二項 WTO相關案例 15
第三項 其他國家對於「博奕服務」的承諾情形 16
第四項 美國承諾表的文義解釋 18
第五項 美國承諾表的目的解釋 19
第五節 安地瓜案目前發展 19
第三章 W/120效力之爭議 20
第一節 前言 20
第二節 W/120文件之性質 20
一、由WTO法律架構解釋： 20
二、以國際法上一般對協定之解釋方式解釋： 21
第三節 DSU附註13引用W/120之意涵 22
第四節 爭端解決相關案例 23
第五節 安地瓜案之預測 24
第六節 小結 25
第四章 服務貿易部門分類標準之探討 26
第一節 安地瓜案對服務部門分類之衝擊 26
第二節 GATS前服務部門分類標準之發展 27
第一項 前言 27
第二項 選擇CPC為部門分類基礎之因 28
第三項 小結 30
第三節 CPC分類系統 31
第一項 國際性貨品貿易分類的發展歷史 31
第二項 CPC之發展歷程 31
第三項 CPC分類號用於GATS承諾表之優點 32
第四項 GATS中未使用CPC分類標準之部門 34
第四節 GATS生效後服務部門分類之發展概況 35
第一項 會員國對於服務部門分類更新之渴望 35
第二項 W/120之修訂工作 36
第三項 各服務部門分類修訂的目前發展 36
第五節 新服務部門的分類 37
第一項 前言 37
第二項 各國對新服務部門之見解 38
第三項 新服務部門議題的前提性問題 39
第四項 新部門議題之目前發展 40
第六節 新近發展之部門分類 40
第一項 CPC v.1及CPC v.1.1 40
第二項 「國際服務貿易統計手冊」 45
第五章 GATS服務部門分類之未來展望 48
第一節 前言 48
第二節 未來發展統一服務部門分類之可能性 48
第一項 統一性部門分類的優劣評估 48
第二項 服務貿易發展統一性部門分類之評估 49
第三節 適宜談判之服務部門分類 50
第一項 前言 50
第二項 適宜談判之服務部門分類 50
第四節 服務部門改革工作的困境 51
第六章 結論 52
附錄 安地瓜案之爭端解決程序 54
參考文獻 55

中文部分
1、張新平，「世界貿易組織下的服務貿易」，月旦，一九九六年。
2、羅昌發，「國際貿易法」，元照，二○○○年九月，頁499-632。
英文部分
1、CROOME, J, RESHAPING THE WORLD TRADING SYSTEM- A HISTORY OF THE URUGUAY ROUND, WTO, 1995
2、HOEKMAN, B. M. AND KOSTECKI, M. M., THE POLITICAL ECONOMY OF THE WORLD TRADING SYSTEM- THE WTO AND BEYOND, Oxford, 2001
3、MANUAL ON STATISTICS OF INTERNATIONAL TRADE IN SERVICES, UN Doc. No.ST/ESA/STAT/SER.M/86, http://unstats.un.org/unsd/tradeserv/manual.asp
4、HAL S S AND PHILIP A. W, INTERNATIONAL FINANCE, TRANSACTION, POLICY, AND REGULATION, Foundation Press (2003)
5、RICHARD S., BEVERLEY E. AND FILIBERTO A., INTERNATIONAL BUSINESS LAW AND ITS ENVIRONMENT, International Thomason Publishing
6、Nayyar Deepak, Some Reflections on the Uruguay Round and Trade in Services,
Vol.22 Issue5 JOURNAL OF WORLD TRADE 35-47 (1988).
7、Nicolaides Phedon, Economic Aspects of Services: Implications for a GATT
Agreement, Vol.28 Issue5 JOURNAL OF WORLD TRADE125-136 (1994).
8、Sauve Pierre, Assessing the General Agreement on Trade in Services—Half Full
or Half-Empty? Vol.33 Issue4 JOURNAL OF WORLD TRADE125-145(1995).
9、Thornberg , Christopher F. and Frances L. Edwards, Determinants of Service
Trade Liberalization: A Study of the GATS Negotiation, available from
http://www.worldservicescongress.com/papers.cfm.
10、Bhagwati, B., Trade in Service and the Multilateral Trade Neotiation, Vol.1WORLD BANK ECONOMIC REVIEW (1987)
11、Department of Foreign Affairs and International Trade of Canada, Classification, the Measurement of Production and International Trade in Service and GATS
12、Vienna Convention on the Law of Treaty, 23 May 1969, 1155 U.N.T.S. 331.
13、General Agreement on Trade in Service.
14、Understanding on Rules and Procedures Governing the Settlement of Disputes
15、WTO Doc. WT/DS285/1-5
16、_________ WT/DS285,U.S. Request for Preliminary Rulings(Oct. 17, 2003)
17、___________________ First Written Submission of the United States (Nov. 7, 2003)
18、___________________ Opening Statement of the United States at the First Panel Meeting (Dec. 10, 2003)
19、___________________ Closing Statement of the United States at the First Panel Meeting (Dec.1, 2003)
20、___________________ Executive Summary of the U.S. Oral Statements at the First Panel Meeting (Dec.18, 2003)
21、___________________U.S. Answers to the First Set of Panel Questions( Jan.9, 2004)
22、___________________Second Written Submission of the United States ( Jan.9, 2004)
23、__________________ Opening Statement of the United States at the Second Panel Meeting (Jan. 26, 2004)
24、___________________Closing Statement of the United States at the Second Panel Meeting (Jan. 27, 2004)
25、___________________U.S. Answers to the Second Set of Panel Questions (Feb. 2, 2004)
26、___________________U.S. Comments on the Answers of Antigua and Barbuda to the Second Set of Panel Questions (Feb. 11, 2004)
27、___________________ First Written Submission of Antigua and Barbuda(Oct. 1,2003)
28、___________________Comments on the United States’s Request for Preliminary ruling by Antigua and Barbuda(Oct. 22, 2003)
29、___________________Opening Statement at the First Panel Meeting by Antigua and Barbuda (Dec. 10, 2003)
30、___________________Closing Statement at the First Panel Meeting by Antigua and Barbuda (Dec. 15, 2003)
31、___________________Opening Statement at the Second Panel Meeting by Antigua and Barbuda (Jun. 26, 2004)
32、U.S. To Appeal Ruling Against Internet Gambling Prohibition, INSIDE U.S. TRADE（Apr. 2, 2004）
33、United State International Trade Commission, U.S Schedule of Commitments under the General Agreement on Trade in Service-With explanatory materials prepared by the U.S. International Trade Commission.（May 1997）
34、European Communities-Regime for the Importation, Sale and Distribution of Bananas, WTO Doc.WT/DS27/AB/R（Sep. 9, 1997）
35、Canada - Certain Measures Affecting the Automotive Industry , WTO Doc.WT/DS139/R（Feb. 11, 2000）
36、European Communities-Customs Classification of Certain Computer Equipment, WTO Doc.WT/DS62/AB/R（Jun. 5, 1998）
37、Developments in International Service Classification Systems and Implications For Negotiations Under the General Agreement on Service In Trade, WTO Doc. S/CSC/W/2（Sep. 13, 1996）
38、Systemization of the Connections between CPC rev.1 and Provisional CPC, Annex, WTO Doc. S/CSC/W/16.（May. 12, 1998）