This study aims to examine the legal, economic, and political aspects of Indonesia-Japan tax treaty. Next, it examines tax disputes brought to the Indonesian tax court due to the misapplication of Indonesia-Japan tax treaty. It digests the Indonesia tax court decisions stipulated during Fiscal Year 2015–2021. The Indonesia-Japan tax treaty has existed for more than 30 years to allocate the taxing rights of the two countries. Japanese business has invested in Indonesia through the establishment of subsidiaries. The disputes occurred due to, in the first case, the interpretation regarding whether a business entity or an individual is a party that can be categorized as a tax subject in accordance with the Indonesian and Japanese tax treaties. Second, is the issue of the definition, classification, and characteristics of income that result in differences in tax treatment. Third, we find that the tax rates used for income withheld or collected because of income classification. Finally, the disputes also occurred due to the fulfilment of administrative issues which has been taken most proportion of the disputes. Therefore, both parties in a dispute need to have a similar understanding on how the agreed tax treaty applies to the dynamic of business. tax treaty, tax dispute, international tax law
{"title":"Notes on Tax Disputes from Misapplication of Indonesia-Japan Tax Treaty: A Study Based on Indonesian Tax Court Decisions","authors":"M.R.U.D. Tambunan","doi":"10.54648/gtcj2024011","DOIUrl":"https://doi.org/10.54648/gtcj2024011","url":null,"abstract":"This study aims to examine the legal, economic, and political aspects of Indonesia-Japan tax treaty. Next, it examines tax disputes brought to the Indonesian tax court due to the misapplication of Indonesia-Japan tax treaty. It digests the Indonesia tax court decisions stipulated during Fiscal Year 2015–2021. The Indonesia-Japan tax treaty has existed for more than 30 years to allocate the taxing rights of the two countries. Japanese business has invested in Indonesia through the establishment of subsidiaries. The disputes occurred due to, in the first case, the interpretation regarding whether a business entity or an individual is a party that can be categorized as a tax subject in accordance with the Indonesian and Japanese tax treaties. Second, is the issue of the definition, classification, and characteristics of income that result in differences in tax treatment. Third, we find that the tax rates used for income withheld or collected because of income classification. Finally, the disputes also occurred due to the fulfilment of administrative issues which has been taken most proportion of the disputes. Therefore, both parties in a dispute need to have a similar understanding on how the agreed tax treaty applies to the dynamic of business.\u0000tax treaty, tax dispute, international tax law","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140517602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One of the most enduring features of global trade across the centuries has been the necessity for paper documentation to accompany goods. The costs and inefficiencies associated with this universal requirement have been recognised by governments and the private sector for well over twenty years now, as have the potential benefits of moving to a paperless trading system where information flows are digitalized. There have been significant developments towards the realization of a seamless paperless trading environment since the Covid-19 pandemic, driven both by private sector innovations and government reforms such as the passage of the Electronic Trade Documents Act 2023 in the United Kingdom. The latter is a particularly significant development that will allow for the legal recognition of key trade documents, a critical step in allowing the development of paperless trading systems. Despite this and other steps forward, implementation of the measures necessary to achieve a truly seamless global paperless trading system is far from comprehensive, and some regions of the world lag behind, as does implementation of certain cross-border paperless trading measures (e.g. electronic exchange of anitary and phytosanitary certificates). paperless trade, cross border paperless trade, digital trade; paper documentation, FTAs and paperless trade, trade facilitation, digital trade
{"title":"Vanquishing the Paper Trail: An Update on Progress in Moving to a Global Paperless Trading System","authors":"Tracey Epps","doi":"10.54648/gtcj2024010","DOIUrl":"https://doi.org/10.54648/gtcj2024010","url":null,"abstract":"One of the most enduring features of global trade across the centuries has been the necessity for paper documentation to accompany goods. The costs and inefficiencies associated with this universal requirement have been recognised by governments and the private sector for well over twenty years now, as have the potential benefits of moving to a paperless trading system where information flows are digitalized. There have been significant developments towards the realization of a seamless paperless trading environment since the Covid-19 pandemic, driven both by private sector innovations and government reforms such as the passage of the Electronic Trade Documents Act 2023 in the United Kingdom. The latter is a particularly significant development that will allow for the legal recognition of key trade documents, a critical step in allowing the development of paperless trading systems. Despite this and other steps forward, implementation of the measures necessary to achieve a truly seamless global paperless trading system is far from comprehensive, and some regions of the world lag behind, as does implementation of certain cross-border paperless trading measures (e.g. electronic exchange of anitary and phytosanitary certificates).\u0000paperless trade, cross border paperless trade, digital trade; paper documentation, FTAs and paperless trade, trade facilitation, digital trade","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140516632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
On May 9, 2023, the U.S. Department of Commerce proposed amendments to the U.S. antidumping and countervailing/anti-subsidy (ADCV) duty regulations fundamentally altering the scope of economic activities captured within the scope of trade remedy laws. The proposed regulations expand ADCD actions to include a wide range of labor, human rights, environmental and intellectual property standards. Commerce’s new regulations make the failure to rigorously enforce national public policy standards directly and indirectly remediable by trade remedy laws by treating unenforced regulations as a subsidy. Antidumping regulations are similarly modified to increase production costs where public policy regulations are deemed weak or ineffective, thereby increasing antidumping duties. Commerce also proposes to eliminate the longtime transnational subsidies regulation which held that a subsidy did not exist if the program or project was funded by a government outside of the country where the recipient was located. A transnational subsidy is financial assistance or support provided by one country to producer in another country. This modification would make transnational subsidies an actionable subsidy under the trade remedy laws. antidumping, countervailing, anti-subsidy, trade remedy laws, labor, human rights, environmental, intellectual property standards, public policy standards, subsidy, production costs, transnational subsidies, financial assistance
{"title":"Expanding Trade Remedy Scope: Cross-Border and Public Policy Subsidies","authors":"Dan Cannistra","doi":"10.54648/gtcj2023046","DOIUrl":"https://doi.org/10.54648/gtcj2023046","url":null,"abstract":"On May 9, 2023, the U.S. Department of Commerce proposed amendments to the U.S. antidumping and countervailing/anti-subsidy (ADCV) duty regulations fundamentally altering the scope of economic activities captured within the scope of trade remedy laws. The proposed regulations expand ADCD actions to include a wide range of labor, human rights, environmental and intellectual property standards. Commerce’s new regulations make the failure to rigorously enforce national public policy standards directly and indirectly remediable by trade remedy laws by treating unenforced regulations as a subsidy. Antidumping regulations are similarly modified to increase production costs where public policy regulations are deemed weak or ineffective, thereby increasing antidumping duties. Commerce also proposes to eliminate the longtime transnational subsidies regulation which held that a subsidy did not exist if the program or project was funded by a government outside of the country where the recipient was located. A transnational subsidy is financial assistance or support provided by one country to producer in another country. This modification would make transnational subsidies an actionable subsidy under the trade remedy laws. antidumping, countervailing, anti-subsidy, trade remedy laws, labor, human rights, environmental, intellectual property standards, public policy standards, subsidy, production costs, transnational subsidies, financial assistance","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135762569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Foreign Subsidies Regulation contains provisions enabling the Commission to launch ex officio investigations into foreign subsidies distorting the internal market. The legislation is designed to be complementary to existing anti-subsiding rules and follows a logic that is reminiscent of the European competition law. This article discusses its applicability in the field of trade in goods and the risks of inconsistency with the World Trade Organization (WTO) Agreement on Subsidies and Countervailing Measures (SCM). Foreign Subsidies Regulation, Foreign subsidies, Industrial subsidies, Basic anti-subsidy regulation, World Trade Organization, Agreement on Subsidies and Countervailing Measures, Multilateralism, Trade
{"title":"Analysis Of The Foreign Subsidies Regulation From An International Trade Law Perspective On Trade In Goods","authors":"Vassilis Akritidis, Jean Baptiste Blancardi","doi":"10.54648/gtcj2023048","DOIUrl":"https://doi.org/10.54648/gtcj2023048","url":null,"abstract":"The Foreign Subsidies Regulation contains provisions enabling the Commission to launch ex officio investigations into foreign subsidies distorting the internal market. The legislation is designed to be complementary to existing anti-subsiding rules and follows a logic that is reminiscent of the European competition law. This article discusses its applicability in the field of trade in goods and the risks of inconsistency with the World Trade Organization (WTO) Agreement on Subsidies and Countervailing Measures (SCM). Foreign Subsidies Regulation, Foreign subsidies, Industrial subsidies, Basic anti-subsidy regulation, World Trade Organization, Agreement on Subsidies and Countervailing Measures, Multilateralism, Trade","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135761997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jochen Beck, Pieter Van Vaerenbergh, Laurent Ruessmann, Kristiyana Drandarova
In two recent rulings regarding anti-subsidy duties on imports from Egypt, the EU General Court confirmed that cross-border subsidies can be countervailed under the Basic Anti-Subsidy (AS) Regulation. According to the General Court, Belt and Road subsidies granted by China to subsidiaries of Chinese state-owned companies outside China can legitimately be attributed to the government of third countries through application of international law principles. This article looks at the General Court’s findings and the implications for further AS investigations against crossborder subsidies. Cross-border subsidies, General Court, Basic AS Regulation, Belt and Road Initiative, countervailing duties, SCM Agreement, ILC Articles
{"title":"Tackling Cross-Border Subsidies in the EU: The Need to Build on a Promising Start Part 1","authors":"Jochen Beck, Pieter Van Vaerenbergh, Laurent Ruessmann, Kristiyana Drandarova","doi":"10.54648/gtcj2023047","DOIUrl":"https://doi.org/10.54648/gtcj2023047","url":null,"abstract":"In two recent rulings regarding anti-subsidy duties on imports from Egypt, the EU General Court confirmed that cross-border subsidies can be countervailed under the Basic Anti-Subsidy (AS) Regulation. According to the General Court, Belt and Road subsidies granted by China to subsidiaries of Chinese state-owned companies outside China can legitimately be attributed to the government of third countries through application of international law principles. This article looks at the General Court’s findings and the implications for further AS investigations against crossborder subsidies. Cross-border subsidies, General Court, Basic AS Regulation, Belt and Road Initiative, countervailing duties, SCM Agreement, ILC Articles","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135762009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper explores the evolving landscape of global trade and customs in the context of digitalization and the opportunities and challenges it presents for investment. The rapid advancement of technology and the digital revolution have significantly transformed the way businesses engage in international trade, leading to increased efficiency, streamlined processes, and enhanced global connectivity. However, these advancements also bring forth new complexities, such as cybersecurity risks, data privacy concerns, and regulatory compliance issues. We examine the key areas where investment in digital technologies can drive innovation, efficiency, and competitiveness in global trade and customs. It discusses the potential benefits of implementing technologies such as blockchain, artificial intelligence (AI), Internet of Things (IoT), and cloud computing in areas like supply chain management, customs compliance, trade finance, and risk management. The paper also explores case studies and real-world examples of successful digital transformation initiatives in the global trade and customs domain. The study emphasizes the importance of strategic investment in digital technologies as a means to unlock the full potential of global trade and customs. It provides insights and recommendations for policymakers, industry stakeholders, and investors on navigating the evolving landscape, seizing opportunities, and mitigating risks associated with digitalization in the realm of international trade and customs. Global trade, Customs, Digitalization, Investment, Blockchain, Artificial Intelligence, Supply chain management, Risk management, Cybersecurity
{"title":"Digitalization in Global Trade: Opportunities and Challenges for Investment","authors":"Rahmonov Jaloliddin","doi":"10.54648/gtcj2023043","DOIUrl":"https://doi.org/10.54648/gtcj2023043","url":null,"abstract":"This paper explores the evolving landscape of global trade and customs in the context of digitalization and the opportunities and challenges it presents for investment. The rapid advancement of technology and the digital revolution have significantly transformed the way businesses engage in international trade, leading to increased efficiency, streamlined processes, and enhanced global connectivity. However, these advancements also bring forth new complexities, such as cybersecurity risks, data privacy concerns, and regulatory compliance issues. We examine the key areas where investment in digital technologies can drive innovation, efficiency, and competitiveness in global trade and customs. It discusses the potential benefits of implementing technologies such as blockchain, artificial intelligence (AI), Internet of Things (IoT), and cloud computing in areas like supply chain management, customs compliance, trade finance, and risk management. The paper also explores case studies and real-world examples of successful digital transformation initiatives in the global trade and customs domain. The study emphasizes the importance of strategic investment in digital technologies as a means to unlock the full potential of global trade and customs. It provides insights and recommendations for policymakers, industry stakeholders, and investors on navigating the evolving landscape, seizing opportunities, and mitigating risks associated with digitalization in the realm of international trade and customs. Global trade, Customs, Digitalization, Investment, Blockchain, Artificial Intelligence, Supply chain management, Risk management, Cybersecurity","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135762016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Editorial: Editorial Note","authors":"Jeffrey G. Snyder","doi":"10.54648/gtcj2023044","DOIUrl":"https://doi.org/10.54648/gtcj2023044","url":null,"abstract":"","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139328530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
RPA (Robotics Process Automation) technology, which automatically handles repetitive tasks without human intervention, is attracting attention in many fields. Many companies have introduced RPA systems into their daily operations, which has had a significant positive impact on costs, process accuracy, reliability, and error minimization. RPA systems are more effective for companies with many standardized and repetitive business processes. The process of international import and export must go through customs procedures according to the customs laws of each country, and in this process, a lot of paperwork and computer input are required. Since import and export customs procedures are standardized and repetitive, positive effects such as maximization of work efficiency and improvement in import and export processing speed are expected when RPA is introduced into import and export customs clearance. In this study, interviews were conducted with trading companies and Korean customs brokers who have introduced or are planning to introduce the RPA system in order to analyse the effects that can be obtained by introducing the RPA system in import and export customs procedures. As a result of the study, implications such as the disadvantages of optical character recognition (OCR) and high initial development and operating costs were suggested. import, export, customs clearance, robotics process automation, customs attorney, optical character recognition, RPA
{"title":"Robotics Process Automation (RPA) And The Import/Export Customs Declaration Process","authors":"Jincheol Lee","doi":"10.54648/gtcj2023042","DOIUrl":"https://doi.org/10.54648/gtcj2023042","url":null,"abstract":"RPA (Robotics Process Automation) technology, which automatically handles repetitive tasks without human intervention, is attracting attention in many fields. Many companies have introduced RPA systems into their daily operations, which has had a significant positive impact on costs, process accuracy, reliability, and error minimization. RPA systems are more effective for companies with many standardized and repetitive business processes. The process of international import and export must go through customs procedures according to the customs laws of each country, and in this process, a lot of paperwork and computer input are required. Since import and export customs procedures are standardized and repetitive, positive effects such as maximization of work efficiency and improvement in import and export processing speed are expected when RPA is introduced into import and export customs clearance. In this study, interviews were conducted with trading companies and Korean customs brokers who have introduced or are planning to introduce the RPA system in order to analyse the effects that can be obtained by introducing the RPA system in import and export customs procedures. As a result of the study, implications such as the disadvantages of optical character recognition (OCR) and high initial development and operating costs were suggested. import, export, customs clearance, robotics process automation, customs attorney, optical character recognition, RPA","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135762001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The European Union (‘EU’) has adopted a Foreign Subsidies Regulation (‘FSR’) to address potential distortions of competition in EU markets caused by subsidies granted to companies by non-EU governments. The FSR aims to level the playing field for all companies active within the EU and to close a regulatory gap left by existing frameworks (such as the EU’s State aid and merger control regimes or trade defense instruments). This article provides a comprehensive overview of the FSR and the accompanying Implementing Regulation and reflects upon their practical implications for companies engaging in economic activity in EU markets. Has a simple idea (i.e., extending the controls already applicable to government support by EU Member States also to support by non-EU governments) morphed into a bureaucratic monster burdening companies with needless red tape? Will the FSR achieve its goals effectively or will it put too much strain on the European Commission’s resources? Is the FSR about fair competition or is it simply protectionist? European Union, subsidies, mergers, acquisitions, M&A, public procurement, government contracts, State aid, competition, trade defense, Foreign Subsidies Regulation, FSR
{"title":"The Foreign Subsidies Regulation of the European Union: A New Instrument Levelling the Playing Field?","authors":"Karl Stas, Benjamin Geisel","doi":"10.54648/gtcj2023045","DOIUrl":"https://doi.org/10.54648/gtcj2023045","url":null,"abstract":"The European Union (‘EU’) has adopted a Foreign Subsidies Regulation (‘FSR’) to address potential distortions of competition in EU markets caused by subsidies granted to companies by non-EU governments. The FSR aims to level the playing field for all companies active within the EU and to close a regulatory gap left by existing frameworks (such as the EU’s State aid and merger control regimes or trade defense instruments). This article provides a comprehensive overview of the FSR and the accompanying Implementing Regulation and reflects upon their practical implications for companies engaging in economic activity in EU markets. Has a simple idea (i.e., extending the controls already applicable to government support by EU Member States also to support by non-EU governments) morphed into a bureaucratic monster burdening companies with needless red tape? Will the FSR achieve its goals effectively or will it put too much strain on the European Commission’s resources? Is the FSR about fair competition or is it simply protectionist? European Union, subsidies, mergers, acquisitions, M&A, public procurement, government contracts, State aid, competition, trade defense, Foreign Subsidies Regulation, FSR","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135762011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Because of its low-cost, highly educated and abundant labour, improved infrastructure, and foreign direct investment, China, a developing nation, has played a crucial role in enhancing global supply chains (SCs) in recent decades. However, the implementation of domestic and global SCs needs to be improved with new measures in China’s legal system. The Chinese government should remove current barriers to improve the trading climate. Even though various analysts have identified the same issue, there needs to be a more focused examination of laws on environmental protection, customs, and tax. As a result, I aim to explain the legal options that may be used to overcome some of the current legal barriers, and the role that the United Nations Commission on International Trade Law (UNCITRAL) plays in creating favourable legal rulings for China’s global SCs. Nonetheless, more is needed, and further legislation is needed to address several legal deficiencies. The goal of this article is to support increasing the Chinese government’s concern over the issues so that it can improve domestic and global SCs. Global Supply Chains, Green Supply Chain, Sustainability, UNCITRAL, China
{"title":"The Role of China in Enhancing Global Supply Chains: Legal Obstacles and Solutions","authors":"","doi":"10.54648/gtcj2023040","DOIUrl":"https://doi.org/10.54648/gtcj2023040","url":null,"abstract":"Because of its low-cost, highly educated and abundant labour, improved infrastructure, and foreign direct investment, China, a developing nation, has played a crucial role in enhancing global supply chains (SCs) in recent decades. However, the implementation of domestic and global SCs needs to be improved with new measures in China’s legal system. The Chinese government should remove current barriers to improve the trading climate. Even though various analysts have identified the same issue, there needs to be a more focused examination of laws on environmental protection, customs, and tax. As a result, I aim to explain the legal options that may be used to overcome some of the current legal barriers, and the role that the United Nations Commission on International Trade Law (UNCITRAL) plays in creating favourable legal rulings for China’s global SCs. Nonetheless, more is needed, and further legislation is needed to address several legal deficiencies. The goal of this article is to support increasing the Chinese government’s concern over the issues so that it can improve domestic and global SCs. Global Supply Chains, Green Supply Chain, Sustainability, UNCITRAL, China","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135348104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：