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일본의 일반특혜관세제도에 관한 고찰 - 중국의 졸업과 무역효과를 중심으로 - 考察日本的一般优惠关税制度——以中国的毕业和贸易效益为中心——
IF 0.9 Q2 Social Sciences Pub Date : 2019-02-01 DOI: 10.36514/itl.2019..142.002
송준헌
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引用次数: 0
공공기관 지정 및 운영과 WTO 보조금협정 公共机关的指定及运营与WTO补助金协议
IF 0.9 Q2 Social Sciences Pub Date : 2019-02-01 DOI: 10.36514/itl.2019..142.001
Chang Seung-Wha
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引用次数: 0
자율주행차와 통상규범:자율주행시스템의통상법적 규율 문제 自由行驶车与通商规范:自由行驶系统的基本法律规定问题
IF 0.9 Q2 Social Sciences Pub Date : 2019-02-01 DOI: 10.36514/itl.2019..142.003
민한빛
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引用次数: 0
Using dispute settlement partnerships for capacity building 利用争端解决伙伴关系进行能力建设
IF 0.9 Q2 Social Sciences Pub Date : 2019-01-25 DOI: 10.1108/JITLP-07-2018-0028
A. Bahri, Toufiq Ali
PurposeWorld Trade Organisation grants rights to its members, and WTO Dispute Settlement Understanding (DSU) provides a rule-oriented consultative and judicial mechanism to protect these rights in cases of WTO-incompatible trade infringements. However, the DSU participation benefits come at a cost. These costs are acutely formidable for least developing countries (LDCs) which have small market size and trading stakes. No LDC has ever filed a WTO compliant, with the only exception of India-Battery dispute filed by Bangladesh against India. This paper aims to look at the experience of how Bangladesh – so far the only LDC member that has filed a formal WTO complaint – persuaded India to withdraw anti-dumping duties India had imposed on the import of acid battery from Bangladesh.Design/methodology/approachThe investigation is grounded on practically informed findings gathered through authors’ work experience and several semi-structured interviews and discussions which the authors have conducted with government representatives from Bangladesh, government and industry representatives from other developing countries, trade lawyers and officials based in Geneva and Brussels, and civil society organisations.FindingsThe discussion provides a sound indication of the participation impediments that LDCs can face at WTO DSU and the ways in which such challenges can be overcome with the help of resources available at the domestic level. It also exemplifies how domestic laws and practices can respond to international legal instruments and impact the performance of an LDC at an international adjudicatory forum.Originality/valueExcept one book chapter and a working paper, there is no literature available on this matter. This investigation is grounded on practically informed findings gathered with the help of original empirical research conducted by the authors.
目的世界贸易组织授予其成员权利,而世贸组织争端解决谅解(DSU)提供了一个以规则为导向的协商和司法机制,以保护这些权利在不符合世贸组织规则的贸易侵权情况下。然而,加入DSU的好处是有代价的。这些成本对于市场规模和贸易利害关系较小的最不发达国家来说是极其可怕的。除了孟加拉国对印度提起的印度电池争端外,没有一个最不发达国家提交过符合世贸组织要求的诉讼。这篇论文的目的是研究孟加拉国——迄今为止唯一向WTO提出正式申诉的最不发达国家——如何说服印度撤销印度对从孟加拉国进口的酸电池征收的反倾销税的经验。该调查基于作者的工作经验和几次半结构化访谈以及作者与孟加拉国政府代表、其他发展中国家的政府和行业代表、日内瓦和布鲁塞尔的贸易律师和官员以及民间社会组织进行的讨论所收集的实际知情结果。讨论清楚地显示了最不发达国家在世贸组织发展支助工作中可能面临的参与障碍,以及在国内可利用资源的帮助下克服这些挑战的方法。它还举例说明了国内法和惯例如何能够对国际法律文书作出反应,并影响最不发达国家在国际审判论坛上的表现。原创性/价值除了一本书的章节和一篇工作论文外,没有关于这个问题的文献。这项调查是基于在作者进行的原始实证研究的帮助下收集的实际知情的发现。
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引用次数: 1
The Legal Analysis of the US Review System of Foreign Investment For National Security Concerns –Focusing on Ralls Case- 基于国家安全考虑的美国外商投资审查制度的法律分析——以罗尔斯案为例
IF 0.9 Q2 Social Sciences Pub Date : 2018-11-01 DOI: 10.36514/itl.2018..141.001
In Soo Pyo
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引用次数: 0
The protection of investor’s ‘legitimate expectations’ in International investment arbitration 在国际投资仲裁中保护投资者的“合法期望”
IF 0.9 Q2 Social Sciences Pub Date : 2018-11-01 DOI: 10.36514/itl.2018..141.002
Kim Seok - Ho
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引用次数: 0
Articles 51 and 54 of the Jordanian Arbitration Act 约旦仲裁法第51条和第54条
IF 0.9 Q2 Social Sciences Pub Date : 2018-09-17 DOI: 10.1108/JITLP-01-2018-0006
K. Alawamleh, Ali Mohamed Aldabbas, Omar Husain jamil Qouteshat
PurposeOn two different occasions, the Jordanian Constitutional Court has ruled that Articles 51 and 54 of the Jordanian Arbitration Act no. 31 of the year 2001 are unconstitutional and null. In view of this, this paper aims to attempt to give the reader a brief preview of the Jordanian Arbitration Act, the Jordanian Constitution and the Jordanian Constitutional Court. It also highlights and critically analyzes the Jordanian Constitutional Court two decisions pertaining to the Arbitration Act and its special implications in this regard from the perspective of arbitration law and the distinct characteristics embedded in it.Design/methodology/approachTo examine how effective is the approach followed by the Constitutional Court in ruling the unconstitutionality of the aforementioned Articles, this work makes use of the primary and secondary data available in this regard as the main method to complete such an examination. By critically analyzing and comparing the various data contained in these sources, this work identifies the problems associated with such decisions.FindingsThis work submits that while the Constitutional Court has rested its rulings largely on constitutional principles, concerns arising from the Arbitration Act perspective have not been dealt with adequately by the Court. Furthermore, it argues that while the principles of the constitution shall be respected, the distinct characteristics of the arbitration law warrant a more careful approach than actually followed by the Court.Originality/valueTaking into consideration the importance of arbitration as an alternative mean for dispute resolution, the Jordanian legislator has addressed the application of arbitration as early as the year 1953. However, while the Constitutional Court’s questionable approach to the aforementioned articles would necessarily hinder the use of arbitration, no comprehensive scholarly work has either examined such approach or addressed its implications. Accordingly, this work derives its originality and value from being the first of its kind to examine and address such a matter.
目的约旦宪法法院曾两次裁定2001年第31号《约旦仲裁法》第51条和第54条违宪无效。有鉴于此,本文试图让读者对《约旦仲裁法》、《约旦宪法》和约旦宪法法院有一个简要的了解。它还强调并批判性地分析了约旦宪法法院关于《仲裁法》的两项裁决及其在这方面的特殊影响,从仲裁法的角度及其所包含的独特特征来看。设计/方法/方法审查宪法法院在裁定在上述文章中,这项工作利用这方面可用的主要和次要数据作为完成此类检查的主要方法。通过批判性地分析和比较这些来源中包含的各种数据,这项工作确定了与此类决策相关的问题。调查结果这项工作表明,虽然宪法法院的裁决主要基于宪法原则,但法院没有充分处理《仲裁法》视角引起的关切。此外,它认为,虽然应尊重宪法的原则,但仲裁法的独特特点需要比法院实际遵循的方法更加谨慎。原始性/价值考虑到仲裁作为解决争端的替代手段的重要性,约旦立法者早在1953年就处理了仲裁申请。然而,尽管宪法法院对上述条款的可疑做法必然会阻碍仲裁的使用,但没有任何全面的学术著作研究过这种做法或解决其影响。因此,这部作品的独创性和价值来源于它是同类作品中第一个研究和解决这一问题的作品。
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引用次数: 1
The Portuguese intellectual property box: issues in designing investment incentives 葡萄牙知识产权盒子:设计投资激励的问题
IF 0.9 Q2 Social Sciences Pub Date : 2018-09-17 DOI: 10.1108/JITLP-11-2017-0044
A. Martins
PurposeThe purpose of this paper is to discuss tax and accounting issues related to the evolution of the intellectual property box in Portugal and present a preliminary view of its impact. In 2014, Portugal adopted an Intellectual Property (IP) box, exempting from corporate taxation half of the gross revenue obtained from selling IP rights. In 2016, the country adopted a new IP regime, in line with BEPS’ recommendations, with stricter rules for exempting income. The “modified nexus approach”, recommended by the OECD, was the cornerstone of legal changes. The research questions addressed in this paper are as follows: was the Portuguese IP box, set up in 2014, internationally competitive in terms of the scope of qualifying assets and the tax rate when compared to other EU countries? Could its legal design induce potential corporate tax avoidance? Does the new IP box framework reduce avoidance opportunities and does it increase tax and accounting complexity for companies and tax auditors?Design/methodology/approachThe methodology used in this paper is based on the legal research method combined with a case study analysis of the IP box in Portugal. The economic motivation for legal changes, the interaction between the tax authorities and the policy makers in the wake of BEPS’ recommendations, and the economic crisis that Portugal faced, influenced legislative options. A multidisciplinary approach is required to analyse the IP box modifications, and the methodology follows this line of enquiry.FindingsThe author concludes that the 2014 IP box was not competitive in terms of the scope of qualifying assets and the tax rate. However, it could be a potential tool for tax avoidance, mainly linked to transfer pricing strategies. Legal changes, introduced in 2016, by enacting stricter rules for granting tax benefits, fit a worldwide trend of restraining profit shifting opportunities linked to intangibles. The new framework clearly impacts tax and accounting complexity, for companies and tax auditors. Preliminary data, for 2014 and 2015, show a negligible impact of the IP box on corporate taxation.Practical implicationsThe “modified nexus approach” is not a definitive panacea for fighting tax avoidance. Multinationals may move resources (e.g. highly specialized persons) to entities that are developing IP, curtailing the restriction associated with acquiring services from related parties. Tax authorities may fight these schemes, but face a challenging task. The grandfathering option and new accounting choices related to expense allocation are delicate issues. Not all countries adopted BEPS’ recommendations at the same time, which may impact international profit shifting activities and increase tax authorities’ costs to control them. The paper also provides preliminary and exploratory evidence that IP boxes, per se, do not suddenly raise the R&D activity of firms.Originality/valueThe analysis highlights legal, accounting and economic issues in
本文的目的是讨论与葡萄牙知识产权盒子演变相关的税收和会计问题,并对其影响提出初步看法。2014年,葡萄牙采用了知识产权(IP)盒子,对出售知识产权获得的总收入的一半免征公司税。2016年,根据BEPS的建议,该国采用了新的知识产权制度,对收入豁免有更严格的规定。经合组织(OECD)推荐的“修改后的联系方式”(modified nexus approach)是法律变革的基石。本文研究的问题是:2014年设立的葡萄牙IP box与其他欧盟国家相比,在合格资产范围和税率方面是否具有国际竞争力?它的法律设计会导致潜在的企业避税吗?新的IP盒框架是否减少了避税机会,是否增加了公司和税务审计员的税收和会计复杂性?设计/方法/方法本文使用的方法是基于法律研究方法结合对葡萄牙IP盒子的案例研究分析。法律改革的经济动机、BEPS提出建议后税务当局与政策制定者之间的互动以及葡萄牙面临的经济危机影响了立法选择。需要一种多学科的方法来分析IP盒的修改,方法遵循这条查询线。结论2014年的IP box在符合条件的资产范围和税率方面不具有竞争力。然而,它可能是一个潜在的避税工具,主要与转让定价策略有关。2016年出台的法律改革,通过制定更严格的税收优惠规定,符合全球趋势,即限制与无形资产相关的利润转移机会。对于公司和税务审计员来说,新框架显然会影响税收和会计的复杂性。2014年和2015年的初步数据显示,知识产权盒子对企业税收的影响可以忽略不计。实际意义“改进的联系方式”并不是打击避税的绝对灵丹妙药。跨国公司可以将资源(例如高度专业化的人员)转移到正在开发知识产权的实体,从而减少与从关联方获取服务有关的限制。税务当局可能会打击这些计划,但面临着一项艰巨的任务。与费用分配相关的祖父选择和新的会计选择是微妙的问题。并非所有国家都同时采用BEPS的建议,这可能会影响国际利润转移活动,并增加税务机关控制这些活动的成本。本文还提供了初步和探索性的证据,证明知识产权盒子本身并不会突然提高企业的研发活动。该分析强调了处理投资激励变化的法律、会计和经济问题,可以或可能成为正在建立或修订知识产权盒子的国家的有用参考。
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引用次数: 1
Reimagining transnational validity under the CISG 根据《销售公约》重新构想跨国有效性
IF 0.9 Q2 Social Sciences Pub Date : 2018-09-17 DOI: 10.1108/JITLP-06-2017-0021
N. Nwafor, C. Ajibo, C. Lloyd
PurposeThe aims and objectives of the United Nations Convention on Contracts for the International Sale of Goods (CISG) have been defeated by the intrusion of domestic laws of different contracting states in the interpretation of the provisions of this Convention. One of the most abused channels of this un-uniform interpretation is through art 4 of the CISG, which excludes the matters of validity and property from the Convention’s jurisdiction. This paper, therefore, aims to critically analyze the dangers of unsystematic reliance on the domestic laws in the interpretation of art 4 of the CISG on matters involving transnational validity and property.Design/methodology/approachThe paper will use doctrinal methodology with critical and analytical approaches. The paper will incisively study the doctrines, theories and principles of law associated with validity of commercial contracts and the implications of exclusion of the doctrine of “validity” under the CISG.FindingsThe findings and contribution to knowledge will be by way of canvassing for a uniform transnational validity doctrine that will streamline and position the CISG to serve as a uniform international commercial convention.Originality/valueThis paper adopted a conceptual approach. Even though the paper ventilated the views of many writers on the issue of application of the doctrine of validity under the CISG, the paper, however, carved its own niche by making original recommendations on how to create a uniform validity jurisprudence under the CISG.
目的《联合国国际货物销售合同公约》(《销售公约》)的宗旨和目标因不同缔约国的国内法在解释本公约条款时的干涉而被破坏。这种不统一解释最被滥用的渠道之一是通过《销售公约》第4条,该条将有效性和财产问题排除在公约管辖范围之外。因此,本文旨在批判性地分析在解释《销售公约》关于跨国效力和财产问题的第4条时不系统地依赖国内法的危险。设计/方法论/方法本论文将使用理论方法论和批判性分析方法。本文将对这些学说进行精辟的研究,与商业合同有效性相关的法律理论和原则以及《销售公约》下排除“有效性”原则的含义。调查结果和对知识的贡献将通过游说制定统一的跨国有效性原则来实现,该原则将简化《销售公约”并将其定位为一项统一的国际商业公约。独创性/价值本文采用了概念方法。尽管该文件阐述了许多作者对《销售公约》下有效性原则的适用问题的看法,但该文件通过就如何根据《销售公约)》建立统一的有效性判例提出原始建议,开辟了自己的利基市场。
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引用次数: 0
The WTO practice of legality is ensuring transparency for self-enforcing trade 世贸组织的合法做法是确保自我执行贸易的透明度
IF 0.9 Q2 Social Sciences Pub Date : 2018-09-17 DOI: 10.1108/JITLP-02-2018-0013
Abdulmalik M. Altamimi
PurposeOne of the core objectives of the World Trade Organisation (WTO) is to maintain a practice of legality, including guaranteeing state and non-state actors interact based on the world trade norms. In seeking to achieve this objective, the WTO aims to uphold the trade rule of law by emphasising compliance with specified rules and procedures during the accession process, dispute settlement and trade policy review. This study aims to review these compliance procedures by invoking the interactional international law concept of a community of legal practice. Second, it briefly illuminates Chad Bown’s proposal to establish an institute for assessing WTO commitments to improve member states’ remit to detect, challenge and deter noncompliance.Design/methodology/approachThis paper is based on Jutta Brunnée and Stephen Toope’s Interactional Theory of International Law.FindingsThere is a strong link between transparency and enforcement in WTO law. The efficacy of the WTO law depends not only on its role in adjudication, but also on facilitating interactional legal practices, within and outside the WTO.Originality/valueThis paper offers an original analysis of the practices of compliance with WTO obligations and illuminates a new proposal for improving compliance. To attract and maintain compliance, the WTO needs to facilitate transparent interactional legal practices for states and non-state actors.
目的世界贸易组织(WTO)的核心目标之一是保持合法性,包括保证国家和非国家行为者根据世界贸易准则进行互动。为了实现这一目标,世贸组织旨在通过强调在加入过程、争端解决和贸易政策审查期间遵守特定规则和程序来维护贸易法治。本研究旨在通过援引法律实践共同体的互动国际法概念来审查这些遵守程序。其次,它简要阐述了Chad Bown关于建立一个评估世贸组织承诺的研究所的建议,该研究所旨在改善成员国的职权范围,以发现、质疑和阻止违规行为。设计/方法论/方法本文以尤塔·布鲁内和斯蒂芬·图佩的国际法互动理论为基础。WTO法律的效力不仅取决于其在裁决中的作用,还取决于促进WTO内外相互作用的法律实践。为了吸引和保持合规性,世贸组织需要为国家和非国家行为者提供透明的互动法律实践。
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引用次数: 0
期刊
Journal of International Trade Law and Policy
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