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The (In)application of National Treatment in Certain Tax Measures in Brazil 国民待遇在巴西某些税收措施中的应用
IF 0.3 Q4 INTERNATIONAL RELATIONS Pub Date : 2023-07-01 DOI: 10.54648/gtcj2023029
Thális Andrade
This article aims to demonstrate the need for the application of the principle of non-discrimination in taxation on the consumption of imported goods compared to similar national goods in the Brazilian Judiciary. The principle of non-discrimination is the international terminology applied to the well-known principle of tax equality, provided for in the Brazilian Constitution and GATT rules. At the international level, the Dispute Settlement Body (DSB) of the World Trade Organization (WTO) has interpreted the application of the principle to all taxes levied on the consumption of goods without any exception. Thus, the principle covers both domestic taxes and so-called border taxes imposed in an equivalent manner to domestic taxes. However, in recent national disputes, the Brazilian Judiciary has been reluctant to recognize this principle to Social Contributions, requiring necessary alignment and a better understanding of GATT’s customs taxation rules.Non-Discrimination, Customs Taxation, National Treatment, WTO, Domestic Review
本条旨在表明,在巴西司法机构对进口商品与类似国家商品的消费征税时,有必要适用不歧视原则。不歧视原则是适用于众所周知的《巴西宪法》和关贸总协定规则所规定的税收平等原则的国际术语。在国际一级,世界贸易组织(世贸组织)争端解决机构毫无例外地解释了该原则对所有商品消费税的适用。因此,该原则既包括国内税,也包括以与国内税同等的方式征收的所谓边境税。然而,在最近的国家争端中,巴西司法机构一直不愿承认这一社会贡献原则,要求对关贸总协定的海关税收规则进行必要的调整和更好的理解。非歧视、关税、国民待遇、世贸组织、国内审查
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引用次数: 0
The Statute of Limitation in Case of Customs Criminal Offences in the EU: A Comparative Study 欧盟海关刑事犯罪案件的诉讼时效比较研究
IF 0.3 Q4 INTERNATIONAL RELATIONS Pub Date : 2023-06-01 DOI: 10.54648/gtcj2023025
Jorge Juan Milla-Ibáñez
According to the uniformed customs legislation in the European Union (EU), the normal statute of limitation for notifying a customs debt is three years. This period can be extended to a period of a minimum of five years and a maximum of ten years if the customs debt is incurred as the result of an act which, at the time it was committed, was liable to engender criminal court proceedings. Understanding the rules about what is considered a criminal court proceeding is thus essential for the extended statute of limitation that applies in case of a post-clearance recovery of customs debt. As EU Member States are competent to decide in their own legislation when an act engenders a criminal court proceeding, the application of the extended statute of limitation may be different between the Member States and cause uncertainty for market operators having customs operations in different EU Member States.This study examines to what extent the differences in application of the extended statute of limitation in case of customs criminal offences in a representative sample of eight Member States (Belgium, France, Germany, Italy, the Netherlands, Portugal, Romania, and Spain) could hinder the uniform application of customs legislation in the EU Customs Union.statute of limitation, customs debt, post-clearance, criminal offence
根据欧洲联盟统一的海关立法,通知海关债务的正常时效为三年。如果海关债务是由于一项行为而产生的,而该行为在实施时可能引发刑事法庭诉讼,则这一期限可延长至至少五年,最多十年。因此,了解什么是刑事法院程序的规则对于适用于清关后追回海关债务的延长时效至关重要。由于欧盟成员国有权在自己的立法中决定一项行为何时会引发刑事法庭诉讼,因此各成员国对延长时效的适用可能有所不同,并给在不同欧盟成员国开展海关业务的市场运营商带来不确定性。这项研究考察了在八个成员国(比利时、法国、德国、意大利、荷兰、葡萄牙、罗马尼亚和西班牙)的代表性样本中,在海关刑事犯罪案件中适用延长时效的差异在多大程度上会阻碍海关立法在欧盟海关联盟的统一适用,事后清理,刑事犯罪
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引用次数: 0
Commentary: The Pandemic: Shuffling the Deck of the Global Business Environment 评论:大流行病:搅乱全球商业环境
IF 0.3 Q4 INTERNATIONAL RELATIONS Pub Date : 2023-06-01 DOI: 10.54648/gtcj2023024
E. Tsianaka
The pandemic created new and unknown realities for humanity, creating uncertainty in all areas of human life, such as personal, social, business, economics, healthcare, education, and politics. This study clarifies the influence and impact of Coronavirus Disease 2019 (COVID-19) on the international business environment. The pandemic shocked the global supply and demand of goods and services, testing trade resilience and adaptation. Governments realized a need to decrease international economic dependence. Many global companies – strongly dependent on China for their supplies – were seriously affected. This decreased investor confidence, shrank business, and cause unemployment, signalling a human capital crisis. Shifting to a hybrid work environment affected work routines, forcing new corporate intra-organization policies. The pandemic left its ‘fingerprint’ on the organizations because they had no option but to function under the new circumstances. Despite initial predictions, recovery is underway, which has led to stability in the global economy. Post-pandemic, we are witnessing a resumption of global demand. The pandemic’s enduring impact on international business is unknown. What we do know is that risk management and crisis preparedness will remain paramount.business, international, COVID-19, pandemic, trade, coronavirus, crisis, black swan, globalization, risks management
新冠疫情给人类带来了新的未知现实,给人类生活的各个领域带来了不确定性,如个人、社会、商业、经济、医疗保健、教育和政治。本研究阐明了2019冠状病毒病(新冠肺炎)对国际商业环境的影响和影响。疫情震惊了全球商品和服务的供需,考验了贸易的韧性和适应能力。各国政府意识到有必要减少对国际经济的依赖。许多严重依赖中国供应的跨国公司受到了严重影响。这降低了投资者信心,缩减了业务,并导致失业,预示着人力资本危机。向混合工作环境的转变影响了日常工作,迫使公司制定新的组织内政策。疫情给这些组织留下了“指纹”,因为它们别无选择,只能在新的环境下运作。尽管有最初的预测,但复苏正在进行,这导致了全球经济的稳定。疫情过后,我们正在目睹全球需求的恢复。疫情对国际商业的持久影响尚不清楚。我们所知道的是,风险管理和危机准备仍将是首要任务。商业、国际、新冠肺炎、大流行、贸易、冠状病毒、危机、黑天鹅、全球化、风险管理
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引用次数: 0
Liberalization of Higher Education Services: Exploring the Prospects and Challenges Under the ‘Australia-Bangladesh Trade and Investment Framework Agreement’ 高等教育服务自由化:探索“澳大利亚-孟加拉国贸易和投资框架协议”下的前景和挑战
IF 0.3 Q4 INTERNATIONAL RELATIONS Pub Date : 2023-06-01 DOI: 10.54648/gtcj2023026
M. R. Islam, Khorsed Zaman
This article examines the potential opportunities and challenges for the liberalization of higher education services between Australia and Bangladesh under their recently concluded ‘Trade and Investment Framework Agreement (TIFA)’. Given their complementary economic imperatives, there is strong potential for growth in bilateral trade and investment in higher education services. Australia with its advanced higher education system would benefit from investments in higher education sector in Bangladesh. Bangladesh with its impressive growth performance would require educated, skilled, and knowledge-based workforce to sustain its ongoing economic development. It would benefit from the stock of human resources endowed with the high-quality education and training provided and supplied by the advanced higher education institutions and investors of Australia. This article prescribes ways of promoting and deepening their bilateral economic integration through investing in higher education services, identifies niche areas for additional opportunities, and highlights barriers to be overcome to derive and maximize mutual benefits. Education service is one of the least committed sectors under GATS. Economic growth-oriented bilateral liberalization of trade and investment in higher education services between Australia and Bangladesh is likely to have wider domino effect on others to follow, thus serving as a stepping-stone towards the progressive liberalization of multilateral trade in services under the World Trade Organization (WTO).Higher Education, Trade in Services, Education Services, Liberalization, Australia, Bangladesh
本文探讨了澳大利亚和孟加拉国根据最近达成的《贸易和投资框架协议》实现高等教育服务自由化的潜在机遇和挑战。鉴于它们相互补充的经济需求,双边贸易和高等教育服务投资有很强的增长潜力。拥有先进高等教育体系的澳大利亚将受益于对孟加拉国高等教育部门的投资。孟加拉国有着令人印象深刻的增长业绩,需要受过教育、有技能和以知识为基础的劳动力来维持其持续的经济发展。它将受益于澳大利亚高级高等教育机构和投资者提供的高质量教育和培训所拥有的人力资源。本条规定了通过投资高等教育服务来促进和深化双边经济一体化的方法,确定了提供额外机会的利基领域,并强调了为获得和最大限度地实现互利需要克服的障碍。教育服务是《服贸总协定》下承诺最少的部门之一。澳大利亚和孟加拉国之间以经济增长为导向的双边高等教育服务贸易和投资自由化可能会对其他国家产生更广泛的多米诺骨牌效应,从而成为世界贸易组织(WTO)下逐步实现多边服务贸易自由化的垫脚石,自由化,澳大利亚,孟加拉国
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引用次数: 0
Commentary: GCs, Together We Can Build What’s Next in Supply Chain ESG 评论:GC,我们可以一起打造供应链ESG的下一步
IF 0.3 Q4 INTERNATIONAL RELATIONS Pub Date : 2023-06-01 DOI: 10.54648/gtcj2023023
Corey L. Norton
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引用次数: 0
Safeguard Activity in 2022: An Overview of Notifications Made to the WTO Committee on Safeguards 2022年的保障措施活动:向世贸组织保障措施委员会发出的通知综述
IF 0.3 Q4 INTERNATIONAL RELATIONS Pub Date : 2023-05-01 DOI: 10.54648/gtcj2023020
Fernando Piérola-Castro
In this note, the author presents a summary of the most important safeguard-related developments notified to the WTO Committe on Safeguards for the year 2022.safeguard notifications, Committee on Safeguards, initiation of investigation, finding of serious injury, decision to impose a safeguard measure
在本说明中,作者概述了向世贸组织保障措施委员会通报的2022年最重要的保障措施相关事态发展。保障措施通知、保障措施委员会、启动调查、发现严重损害、实施保障措施的决定
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引用次数: 0
Jordan’s Ability to Complete the Third Trade Policy Review at the WTO 约旦完成WTO第三次贸易政策审议的能力
IF 0.3 Q4 INTERNATIONAL RELATIONS Pub Date : 2023-05-01 DOI: 10.54648/gtcj2023021
Mustafa Mohammad Al-Husban, Emad Mohammad Al-Amaren
Jordan has joined the World Trade organization in 1995, with an aim of establishing an economic stability, continuing economic reforms, and improving the investment and business environment in spite of the surrounding conditions in the region and their negative economic and social effects. Commitment to the policy of economic openness and liberalization of the trade system pursued by Jordan since its accession to the WTO goes in line with the government’s efforts to improve the business environment through measures taken in the areas of trade facilitation, customs procedures, and enforcement of intellectual property rights (IPR). This paper aims to identify the Jordanian Trade Policy since 2008 in which it covers several axes, most notably the economic environment, trade and investment laws, analysis of trade policy tools, and performance according to sectors, which were included in the third appendix of the Marrakesh Agreement establishing the organization in 1994. By applying a qualitative and doctrinal legal approach, this paper analyses the Jordan’s Ability to Complete the Third Trade Policy Review at the WTO. The finding reveals that Jordan, like other countries in the world, was affected by the economic changes that resulted from the global financial conflicts and crises which began with the global financial crisis, then followed by energy turmoil during the Arab Spring in 2011, Covid-19 epidemic and the very high competition in granting concessions to foreign investors. Finally, Jordan has come a long way in completing the review of the third trade policy in the WTO during the period from 2016 to the year in which the third review was supposed to take place, but Jordan was exposed to some obstacles that led to its decline in completing this review beyond its control and related to the regional and international situation, in particular the regional and international conflicts that resulted successive financial and economic crises.WTO, TPRM, Jordanian trade policy, Investment Environment Law, Governance, Anti-corruption, Index of Economic Freedoms, economic legislations, customs tariff rates, Extension of the Fund Facility
约旦于1995年加入了世界贸易组织,其目的是建立经济稳定,继续进行经济改革,并改善投资和商业环境,尽管该区域的周围条件及其不利的经济和社会影响。约旦自加入世界贸易组织以来一直致力于经济开放和贸易体系自由化的政策,这与政府通过在贸易便利化、海关程序和知识产权执法等领域采取措施改善商业环境的努力是一致的。本文旨在确定约旦自2008年以来的贸易政策,其中涵盖了几个方面,最显着的是经济环境,贸易和投资法,贸易政策工具分析,以及根据部门的绩效,这些都包含在1994年建立该组织的马拉喀什协议的第三附录中。本文运用定性和理论的法律方法,分析了约旦在WTO完成第三次贸易政策审议的能力。调查结果显示,约旦与世界其他国家一样,受到全球金融冲突和危机导致的经济变化的影响,这些冲突和危机始于全球金融危机,随后是2011年阿拉伯之春期间的能源动荡,2019冠状病毒病疫情以及向外国投资者发放特许权的竞争非常激烈。最后,约旦在2016年至第三次审查本该发生的年份期间,在完成WTO第三次贸易政策审查方面取得了长足的进步,但约旦遇到了一些障碍,导致其无法控制地完成这一审查,这与地区和国际形势有关,特别是导致连续金融和经济危机的地区和国际冲突。WTO, TPRM,约旦贸易政策,投资环境法,治理,反腐败,经济自由指数,经济立法,关税税率,延长基金安排
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引用次数: 0
The Tariff Impact of the Regional Comprehensive Economic Partnership (RCEP) Agreement on Vietnam’s Seafood Export and Import 区域全面经济伙伴关系协定(RCEP)对越南海产品进出口的关税影响
IF 0.3 Q4 INTERNATIONAL RELATIONS Pub Date : 2023-05-01 DOI: 10.54648/gtcj2023027
Ngoc Thi Thanh Tran, T. K. Tran
The Regional Comprehensive Economic Partnership (RCEP) has come into force in Vietnam in 2022, easing trade between Vietnam and member nations. This generates both expansion opportunities and intense competition for Vietnam’s seafood business, particularly export and import operations. To understand what this means for exporters, we relied on the World Bank’s WITS-SMART model for an analysis of the tariff effect of the RCEP on the export and import of Vietnamese seafood, which accounts for the largest proportion of exports. Our goal is to reveal the competitive advantages and disadvantages of Vietnam’s seafood trade with RCEP markets, including our recommendations for the industry to adapt to and capitalize on the foreign trade opportunities afforded by RCEP.RCEP, Tariff reduction, Foreign trade
《区域全面经济伙伴关系协定》(RCEP)将于2022年在越南生效,为越南与各成员国之间的贸易提供便利。这为越南的海产品业务,特别是进出口业务带来了扩张机会和激烈的竞争。为了了解这对出口商意味着什么,我们依靠世界银行的WITS-SMART模型分析了RCEP对越南海产品进出口的关税影响,这占出口的最大比例。我们的目标是揭示越南海鲜贸易与RCEP市场的竞争优势和劣势,包括我们对该行业适应和利用RCEP提供的对外贸易机会的建议。RCEP,关税削减,对外贸易
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引用次数: 0
EU Case Laws on Trade Defence Instruments (TDI) in 2022 2022年欧盟贸易保护工具判例法(TDI)
IF 0.3 Q4 INTERNATIONAL RELATIONS Pub Date : 2023-05-01 DOI: 10.54648/gtcj2023019
Jin Woo (Jay) Kim, Isabel Fressynet, Anna Golouchko, Valentina Van Opdenbosch
This article provides an overview of the judgments of the Court of Justice of the European Union (CJEU) regarding EU’s trade defence instruments (TDI) in the year 2022, in particular, with respect to admissibility, dumping, injury and procedural aspects.EU trade defence instruments (TDI), anti-dumping, anti-subsidy, safeguards, Court of Justice of the European Union (CJEU)
本文概述了欧盟法院(CJEU)在2022年对欧盟贸易辩护文书(TDI)的判决,特别是在可采性、倾销、损害和程序方面的判决。欧盟贸易防御文书、反倾销、反补贴、保障措施、欧盟法院
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引用次数: 0
New Agreement on Northern Ireland Simplifies Relations Between EU and UK 北爱尔兰新协议简化欧盟与英国关系
IF 0.3 Q4 INTERNATIONAL RELATIONS Pub Date : 2023-05-01 DOI: 10.54648/gtcj2023022
Alessandro Fruscione
On 27 February, the European Commission and the United Kingdom reached a political agreement in principle on the so-called ‘Windsor Framework’, necessary to resolve several issues that had arisen between the parties, in particular with regard to the Northern Ireland issue, following the British withdrawal from the European Union.The joint solutions, found within the framework of the Withdrawal Agreement, are based on the following starting points: a comprehensive, cross-cutting and definitive solution, addressing practical difficulties in the operation of the Protocol; a balance between flexibilities for the movement of goods for end use in Northern Ireland and effective safeguards guaranteeing the protection of the EU’s Single Market; a clear distinction between goods at risk and goods not at risk of entering the EU’s Single Market.The European Commission and the Government of the United Kingdom will proceed, within the remit of their respective powers, with the necessary steps to translate the joint solutions into legally binding instruments.Windsor Framework, Northern Ireland, Brexit, withdrawal, Belfast Agreement, customs, market
2月27日,欧洲委员会和联合王国就所谓的“温莎框架”原则上达成了一项政治协议,这对于解决双方之间出现的几个问题,特别是在英国退出欧洲联盟之后的北爱尔兰问题是必要的。在《脱欧协议》框架内找到的联合解决办法基于以下出发点:全面、跨领域和明确的解决办法,解决《议定书》执行中的实际困难;在北爱尔兰最终用途货物流动的灵活性与确保保护欧盟单一市场的有效保障措施之间取得平衡;明确区分进入欧盟单一市场有风险的商品和没有风险的商品。欧洲委员会和联合王国政府将在各自权力范围内采取必要步骤,将联合解决办法转化为具有法律约束力的文书。温莎框架,北爱尔兰,英国脱欧,退出,贝尔法斯特协议,海关,市场
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引用次数: 0
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Global Trade and Customs Journal
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