Intellectual property system gives rise to international concern in the context of development and protection of the marine biological genetic resources beyond the national jurisdiction. The core argument is whether c...Intellectual property system gives rise to international concern in the context of development and protection of the marine biological genetic resources beyond the national jurisdiction. The core argument is whether can be current international intellectual property system plays an active role for balancing the respective benefits to make sure resolve this special area issue. The Agreement On Trade-related Aspects of Intellectual Property Right (TRIPS Agreement) provides basic requirements to international intellectual property application. This paper is intended to examine the feasibility of TR1PS clauses in the above context and then some suggestions are put forth.展开更多
The trans-administrative regional(trans-regional)court was created as part of China’s judicial reforms in 2014.Thus far,only two trans-regional courts have been established,namely the Shanghai No.3 and Beijing No.4 I...The trans-administrative regional(trans-regional)court was created as part of China’s judicial reforms in 2014.Thus far,only two trans-regional courts have been established,namely the Shanghai No.3 and Beijing No.4 Intermediate People’s Courts.An important reason for this slow pace is that the trans-regional court has transcended the current structural framework under the Organic Law of the People’s Courts in that(1)it is neither a specialized court that hears certain types of cases,(2)nor a local court established completely in keeping with administrative divisions.Therefore,the legal nature and status can only be clarified and justified when there is a clear definition of this new court system in the Organic Law of the People’s Courts.Several models,namely the independent set-up model,full reshuffling model and limited transformation model,have been proposed for the establishment of trans-regional courts.The most practical and efficient among these models is the limited transformation model,aiming to reconstruct the existing railway transportation courts.The trans-regional courts may have exclusive,alienage,or supplemental jurisdiction.Each form addresses particular types of special and major trans-regional cases,and other cases based on the theory of consolidation.展开更多
The COVID-19 virus has rapidly escalated from a localized health emergency to a global pandemic at an unprecedented speed,with a global footprint expanding at an exponential rate.This paper focuses on a review of the ...The COVID-19 virus has rapidly escalated from a localized health emergency to a global pandemic at an unprecedented speed,with a global footprint expanding at an exponential rate.This paper focuses on a review of the tax measures taken and seeks to identify the most effective steps.It commences with a brief look at the measures taken in the financial crisis of 2008/09,and then narrows the comparison down to tax policy measures with particular emphasis on China and key BRI jurisdictions.The paper concludes with recommendations for BRI jurisdictions.The most effective tax measures at this stage of the coronavirus crisis are those that can help businesses to improve their cash flow and stay in business.At a later point,it may be necessary to introduce further measures to stimulate the economies.BRITACOM has an important role to play in coordinating the tax policy responses to the crisis in BRI jurisdictions.展开更多
This paper explores the linkage between emerging new technologies and transfer pricing,and the mechanisms available to minimise and resolve disputes in this area.It explores the way that these technologies can help ac...This paper explores the linkage between emerging new technologies and transfer pricing,and the mechanisms available to minimise and resolve disputes in this area.It explores the way that these technologies can help achieve a better application of the Arm’s Length Principle(ALP)which remains the bedrock for transfer pricing around the world.It also identifies the way that both MNEs and Tax Administrations can use these technologies to get access to more comparable information and to achieve greater consistency in the allocation on the basis of the ALP.Finally some new ways of achieving more effective cross-border resolution mechanisms in the BRI jurisdictions are explored.展开更多
The COVID-19 pandemic has presented significant challenges to businesses and households around the globe.In response to the outbreak of the pandemic,governments are using tax policies and tax administrative measures t...The COVID-19 pandemic has presented significant challenges to businesses and households around the globe.In response to the outbreak of the pandemic,governments are using tax policies and tax administrative measures to alleviate corporates and individuals from cash flow pressures.This article summarizes the tax policy measures taken by a few BRI jurisdictions,provides an overview of the cross-border issues arising from exceptional and temporary work location changes due to the pandemic and briefly discusses the challenges faced by governments and corporates and how tax can play a role to deal with these challenges.展开更多
The HIV pandemic seems to be fading to some degree—but there are regional exceptions. The current liberal prevention strategy with programs aimed at risk reduction interventions in particular for sexual behavior and ...The HIV pandemic seems to be fading to some degree—but there are regional exceptions. The current liberal prevention strategy with programs aimed at risk reduction interventions in particular for sexual behavior and injecting drug use has been expanded by antiretroviral treatment approaches. It was expected to keep the prevalence of infectious individuals below a certain threshold to curb self-sustaining chains of HIV infections. The introduction of biomedical approaches by ART/HAART with regard to practicing risk reduction behavior has been received as an exemption of responsibility by certain populations who are defined as “at-risk” population. Certain parts of the hard-to-reach, high-risk population have returned to unsafe sex practices leading to careless behavior which in turn has promoted the spread of HIV. This is supported by modern trends in risk societies where with regard to HIV basic principles of ethics and tenets of the Human Rights like “don’t harm other people” have lost any normative power. In addition, with the support of NGOs, legal norms such as protecting the “bodily integrity of individuals” have been ignored, allowing the “passing of HIV to partners” to become socially acceptable behavior. As a whole, in defiance of the endeavors of prevention applied so far, certain societies are exposed to an ongoing spread of HIV.展开更多
In economic and trade transactions, lawsuits of contractsfor international sale of goods are unavoidable. On theseinternational commercial lawsuits, how to use the law ofeconomic and trade suitably and how to strive f...In economic and trade transactions, lawsuits of contractsfor international sale of goods are unavoidable. On theseinternational commercial lawsuits, how to use the law ofeconomic and trade suitably and how to strive for the ini-tiative are rather important links in settling the disputesof contracts for international sale of goods. Around aconcrete contract dispute, this article will investigate andanalyse those relevant legal problems, so as to help theself - protection consciousness and the trade practice ofthe parties.展开更多
This article presents the preliminary results of an ongoing Ph.D. project examining the interrelatedness of competing religious, nationalist and geopolitical projects in the Republic of Moldova. By looking at the loca...This article presents the preliminary results of an ongoing Ph.D. project examining the interrelatedness of competing religious, nationalist and geopolitical projects in the Republic of Moldova. By looking at the local churches' public address around key events in recent Moldovan history, it is sought to determine to which degree the local churches are mirroring the positions of the patriarchates and their hosting states. The main hypothesis is that the local churches to a larger extent than recognized in the existing literature are acting independently pursuing their local interests and forming alliances to this end. If this is the case the churches can be expected to phrase the question of national and geopolitical belonging differently from the competing Moldovanist and pan-Romanian narratives as well as the European and Eurasian projects.展开更多
With the adoption of the"Legally Binding Instrument to Regulate,in International Human Rights Law,the Activities of Transnational Corporations and other Business Enterprises"and its revised draft,the codific...With the adoption of the"Legally Binding Instrument to Regulate,in International Human Rights Law,the Activities of Transnational Corporations and other Business Enterprises"and its revised draft,the codification of the human rights responsibilities of transnational corporations has entered a new era The instrument aims to supplement the shortcomings of transnational corporations in fulfilling their human rights responsibilities by strengthening the obligations of states and to improve the host country’s inadequate remedies for human rights violations by establishing extraterritorial human rights jurisdiction of home countries But the instrument has encountered various challenges because the human rights obligations and legal responsibilities of states go beyond the current domestic human rights systems and impact the existing theories and practices of international human rights law In order to resolve the differences among countries,the future codification of the instrument should be based on existing domestic and international legal systems and practices striking a balance between the interests of developing and developed countries,taking into account the objectives of both the fair treatment of transnational corporations and human rights protection,to promote the regulatory effect of the human rights responsibilities of transnational corporations.展开更多
Internet courts in the 1.0 era achieved initial success in"online trial"and facilitation of the people's access to judicial services,yet lacked the particularity that special courts should have in terms ...Internet courts in the 1.0 era achieved initial success in"online trial"and facilitation of the people's access to judicial services,yet lacked the particularity that special courts should have in terms of organization,cases and procedures,making them difficult to fulfill the function of governance of network society.Compared with rule and management,governance has the features of decentralization,broad scope,and co-construction of rules.Features of network society are in line with the structure of social governance theory.To fulfill their function of governance of network society,internet courts in the 2.0 era,as the integrator of multiple centers and cyberspace as well as the analyzer of internet rules,need to improve in terms of organization,cases and procedures:In terms of organization,consider upgrading internet courts to be intermediate courts and identifying them as cross-region courts in cyberspace;in terms of cases,redefine the essence and extension of"online cases"with elements including wholly cyberspacerelated civil and commercial dispute resolution,new business format management on internet platforms,and governance of data-related rights;and in terms of procedures,improve Internet courts'case selection procedures,judgement effect extension procedures,investigation procedures for independent evidence collection of internet cases,and automatic enforcement procedures ensuring the instant enforcement of judgment,so as to promote a mature and complete legal framework for cyberspace governance.展开更多
Armenian transfer pricing(TP)regulations are still in the starting period of their application,as the provisions for conducting TP administration have been put into force only since 13 April 2022.Prior to that,the TP ...Armenian transfer pricing(TP)regulations are still in the starting period of their application,as the provisions for conducting TP administration have been put into force only since 13 April 2022.Prior to that,the TP legislation was incomplete due to lack of provisions for effective tax administration.When the legislative amendments took effect,the TP became a separate type of tax audit with its specific features on procedure.Notwithstanding the fact that amendments solved many legislative issues,there were still many problems that emerged while applying the provisions in practice and hence needed to be tackled by further legislative amendments.This article explores some of the current major problems that the Armenian TP regulations face and the possible solutions that might be implemented in the near future.展开更多
The new prevalence data regarding the estimated global number of human immunodeficiency virus positive (HIV+) cases,i.e.,including people who are either aware or unaware of their HIV infection in 2010,lead many to won...The new prevalence data regarding the estimated global number of human immunodeficiency virus positive (HIV+) cases,i.e.,including people who are either aware or unaware of their HIV infection in 2010,lead many to wonder why the increase in incidence has reached today’s unprecedented level and escalated within such a short time.This,in spite of prevention campaigns in countries affected by HIV/acquired immune deficiency syndrome (AIDS) with their urgent messages aimed at preventing HIV transmission by promoting changes in individual’s behavior.This article analyzes the background of the prevention strategies,in particular their political,social and legal concepts in terms of human rights,and reveals traits of human behavior not considered thus far.A radical reappraisal is necessary,at social and legislative levels,as well as options additional to current concepts.When ethical issues come up,they become blamed for outmoded moralistic positions.However,ignoring the reality has led to dire consequences from prioritizing individual human rights over society’s collective need to prevent the spread of HIV.展开更多
Cross-border data flows not only involve cross-border trade issues,but also severely challenge personal information protection,national data security,and the jurisdiction of justice and enforcement.As the current digi...Cross-border data flows not only involve cross-border trade issues,but also severely challenge personal information protection,national data security,and the jurisdiction of justice and enforcement.As the current digital trade negotiations could not accommodate these challenges,China has initiated the concept of secure cross-border data flow and has launched a dual-track multi-level regulatory system,including control system for overseas transfer of important data,system of crossborder provision of personal information,and system of cross-border data request for justice and enforcement.To explore a global regulatory framework for cross-border data flows,legitimate and controllable cross-border data flows should be promoted,supervision should be categorized based on risk concerned,and the rule of law should be coordinated at home and abroad to promote system compatibility.To this end,the key is to build a compatible regulatory framework,which includes clarifying the scope of important data to define the“Negative List”for preventing national security risks,improving the cross-border accountability for protecting personal information rights and interests to ease pre-supervision pressure,and focusing on data access rights instead of data localization for upholding the jurisdiction of justice and enforcement.展开更多
The issue of corruption has attracted increasing attention in the study and practice of international investment law during recent years.After taking prudent consideration of the corruption defense invoked by the host...The issue of corruption has attracted increasing attention in the study and practice of international investment law during recent years.After taking prudent consideration of the corruption defense invoked by the host states in some international investment arbitration cases involved with corruption,International Center for Settlement of Investment Disputes(ICSID)tribunals accordingly determined the final awards.However,some parts of the arbitral jurisprudence aroused strong criticism,especially with regard to the ICSID tribunals’reasoning that arbitrators have no jurisdiction over corruption-tainted international investments.The ICSID tribunals are legitimately supposed to exercise their jurisdiction and are lawfully obliged to probe into the nature of corrupt activities.The tribunals are strongly expected to adopt a balanced approach in deciding the merits and fairly weighing the obligations,rights,and interests of both disputing parties.It is preferable to strengthen the collaborative interaction between ICSID proceedings and domestic anti-corruption enforcement mechanisms when it comes to combating corrupt international investment activities.Existing international treaties(or specific treaty provisions)on combating corruption in international business transactions and calling for international cooperation,alongside domestic anti-corruption enforcement legislation,have actually laid solid legal foundations for the establishment of such an anti-corruption coordinative mechanism between ICSID and domestic corruption regulatory authorities on the global level.展开更多
With the electronic commerce growing rapidly,the expansion of digital commodity transaction scale makes the tax solutions of digital commodity more difficult.There is disagreement on the problems of the attribute of t...With the electronic commerce growing rapidly,the expansion of digital commodity transaction scale makes the tax solutions of digital commodity more difficult.There is disagreement on the problems of the attribute of taxation object,the tax jurisdiction definition and the mechanism of tax collection and management.Based on the analysis of the international dispute,and combining with the existing problems in the tax treatment of China,the paper suggests that Chinese government should revise digital commodity tax policy,which clarifies whether digital commodities belong to the service or intangible assets;that online sale of cross-border digital commodities should obey the“consumer(recipient)location”principle and adopt the concept of virtual permanent establishment,implementing reverse taxation mechanism on B2B transactions and the third party tax collection mechanism on B2C transactions;and that the“provider self-declaration and paying tax”mechanism on the in-border digital commodities transaction should be carried out.展开更多
This article discusses the rules for recognition and enforcement of foreign judgments in the Republic of Korea (hereinafter referred to as "South Korea" or "Korea"). Articles 217 and 217-2 of the Civil Procedure...This article discusses the rules for recognition and enforcement of foreign judgments in the Republic of Korea (hereinafter referred to as "South Korea" or "Korea"). Articles 217 and 217-2 of the Civil Procedure Act of Korea and Articles 26 and 27 of the Civil Enforcement Act of Korea provide for the recognition and enforcement of foreign judgments respectively. Korea has not entered into any bilateral or multilateral treaties regarding the recognition and enforcement of foreign judgments and is not a party to the Convention on Choice of Court Agreements. The article also considers the current undesirable status of recognition and enforcement of judgments in the region consisting of China, Japan and South Korea (hereinafter referred to as "Region") and suggests a course of action to be taken to improve the situation. The author believes that the experts of the Region should embark upon a project to improve the current situation and that the first step should be to exchange and gather information on the current legal regime of the countries in the Region on the recognition and enforcement of judgments. The author looks forward to future cooperation among the experts in the Region on this topic and is confident that the reciprocity requirement, which currently is a major obstacle to the mutual recognition and enforcement of foreign judgments in the Region, will be overcome in the near future.展开更多
文摘Intellectual property system gives rise to international concern in the context of development and protection of the marine biological genetic resources beyond the national jurisdiction. The core argument is whether can be current international intellectual property system plays an active role for balancing the respective benefits to make sure resolve this special area issue. The Agreement On Trade-related Aspects of Intellectual Property Right (TRIPS Agreement) provides basic requirements to international intellectual property application. This paper is intended to examine the feasibility of TR1PS clauses in the above context and then some suggestions are put forth.
文摘The trans-administrative regional(trans-regional)court was created as part of China’s judicial reforms in 2014.Thus far,only two trans-regional courts have been established,namely the Shanghai No.3 and Beijing No.4 Intermediate People’s Courts.An important reason for this slow pace is that the trans-regional court has transcended the current structural framework under the Organic Law of the People’s Courts in that(1)it is neither a specialized court that hears certain types of cases,(2)nor a local court established completely in keeping with administrative divisions.Therefore,the legal nature and status can only be clarified and justified when there is a clear definition of this new court system in the Organic Law of the People’s Courts.Several models,namely the independent set-up model,full reshuffling model and limited transformation model,have been proposed for the establishment of trans-regional courts.The most practical and efficient among these models is the limited transformation model,aiming to reconstruct the existing railway transportation courts.The trans-regional courts may have exclusive,alienage,or supplemental jurisdiction.Each form addresses particular types of special and major trans-regional cases,and other cases based on the theory of consolidation.
文摘The COVID-19 virus has rapidly escalated from a localized health emergency to a global pandemic at an unprecedented speed,with a global footprint expanding at an exponential rate.This paper focuses on a review of the tax measures taken and seeks to identify the most effective steps.It commences with a brief look at the measures taken in the financial crisis of 2008/09,and then narrows the comparison down to tax policy measures with particular emphasis on China and key BRI jurisdictions.The paper concludes with recommendations for BRI jurisdictions.The most effective tax measures at this stage of the coronavirus crisis are those that can help businesses to improve their cash flow and stay in business.At a later point,it may be necessary to introduce further measures to stimulate the economies.BRITACOM has an important role to play in coordinating the tax policy responses to the crisis in BRI jurisdictions.
文摘This paper explores the linkage between emerging new technologies and transfer pricing,and the mechanisms available to minimise and resolve disputes in this area.It explores the way that these technologies can help achieve a better application of the Arm’s Length Principle(ALP)which remains the bedrock for transfer pricing around the world.It also identifies the way that both MNEs and Tax Administrations can use these technologies to get access to more comparable information and to achieve greater consistency in the allocation on the basis of the ALP.Finally some new ways of achieving more effective cross-border resolution mechanisms in the BRI jurisdictions are explored.
文摘The COVID-19 pandemic has presented significant challenges to businesses and households around the globe.In response to the outbreak of the pandemic,governments are using tax policies and tax administrative measures to alleviate corporates and individuals from cash flow pressures.This article summarizes the tax policy measures taken by a few BRI jurisdictions,provides an overview of the cross-border issues arising from exceptional and temporary work location changes due to the pandemic and briefly discusses the challenges faced by governments and corporates and how tax can play a role to deal with these challenges.
文摘The HIV pandemic seems to be fading to some degree—but there are regional exceptions. The current liberal prevention strategy with programs aimed at risk reduction interventions in particular for sexual behavior and injecting drug use has been expanded by antiretroviral treatment approaches. It was expected to keep the prevalence of infectious individuals below a certain threshold to curb self-sustaining chains of HIV infections. The introduction of biomedical approaches by ART/HAART with regard to practicing risk reduction behavior has been received as an exemption of responsibility by certain populations who are defined as “at-risk” population. Certain parts of the hard-to-reach, high-risk population have returned to unsafe sex practices leading to careless behavior which in turn has promoted the spread of HIV. This is supported by modern trends in risk societies where with regard to HIV basic principles of ethics and tenets of the Human Rights like “don’t harm other people” have lost any normative power. In addition, with the support of NGOs, legal norms such as protecting the “bodily integrity of individuals” have been ignored, allowing the “passing of HIV to partners” to become socially acceptable behavior. As a whole, in defiance of the endeavors of prevention applied so far, certain societies are exposed to an ongoing spread of HIV.
文摘In economic and trade transactions, lawsuits of contractsfor international sale of goods are unavoidable. On theseinternational commercial lawsuits, how to use the law ofeconomic and trade suitably and how to strive for the ini-tiative are rather important links in settling the disputesof contracts for international sale of goods. Around aconcrete contract dispute, this article will investigate andanalyse those relevant legal problems, so as to help theself - protection consciousness and the trade practice ofthe parties.
文摘This article presents the preliminary results of an ongoing Ph.D. project examining the interrelatedness of competing religious, nationalist and geopolitical projects in the Republic of Moldova. By looking at the local churches' public address around key events in recent Moldovan history, it is sought to determine to which degree the local churches are mirroring the positions of the patriarchates and their hosting states. The main hypothesis is that the local churches to a larger extent than recognized in the existing literature are acting independently pursuing their local interests and forming alliances to this end. If this is the case the churches can be expected to phrase the question of national and geopolitical belonging differently from the competing Moldovanist and pan-Romanian narratives as well as the European and Eurasian projects.
基金a phasic research result of the project“Human Rights Obligations of States to Regulate Extraterritorial Acts of Domestic Transnational Corporations(CSHIRS2020-25YB)”of the China Society for Human Rights Studies.
文摘With the adoption of the"Legally Binding Instrument to Regulate,in International Human Rights Law,the Activities of Transnational Corporations and other Business Enterprises"and its revised draft,the codification of the human rights responsibilities of transnational corporations has entered a new era The instrument aims to supplement the shortcomings of transnational corporations in fulfilling their human rights responsibilities by strengthening the obligations of states and to improve the host country’s inadequate remedies for human rights violations by establishing extraterritorial human rights jurisdiction of home countries But the instrument has encountered various challenges because the human rights obligations and legal responsibilities of states go beyond the current domestic human rights systems and impact the existing theories and practices of international human rights law In order to resolve the differences among countries,the future codification of the instrument should be based on existing domestic and international legal systems and practices striking a balance between the interests of developing and developed countries,taking into account the objectives of both the fair treatment of transnational corporations and human rights protection,to promote the regulatory effect of the human rights responsibilities of transnational corporations.
基金This article is the mid-term research result of the project"Systematic Research on Types of Litigation"of the National Social Science Fund of China(No.20BFX085).
文摘Internet courts in the 1.0 era achieved initial success in"online trial"and facilitation of the people's access to judicial services,yet lacked the particularity that special courts should have in terms of organization,cases and procedures,making them difficult to fulfill the function of governance of network society.Compared with rule and management,governance has the features of decentralization,broad scope,and co-construction of rules.Features of network society are in line with the structure of social governance theory.To fulfill their function of governance of network society,internet courts in the 2.0 era,as the integrator of multiple centers and cyberspace as well as the analyzer of internet rules,need to improve in terms of organization,cases and procedures:In terms of organization,consider upgrading internet courts to be intermediate courts and identifying them as cross-region courts in cyberspace;in terms of cases,redefine the essence and extension of"online cases"with elements including wholly cyberspacerelated civil and commercial dispute resolution,new business format management on internet platforms,and governance of data-related rights;and in terms of procedures,improve Internet courts'case selection procedures,judgement effect extension procedures,investigation procedures for independent evidence collection of internet cases,and automatic enforcement procedures ensuring the instant enforcement of judgment,so as to promote a mature and complete legal framework for cyberspace governance.
文摘Armenian transfer pricing(TP)regulations are still in the starting period of their application,as the provisions for conducting TP administration have been put into force only since 13 April 2022.Prior to that,the TP legislation was incomplete due to lack of provisions for effective tax administration.When the legislative amendments took effect,the TP became a separate type of tax audit with its specific features on procedure.Notwithstanding the fact that amendments solved many legislative issues,there were still many problems that emerged while applying the provisions in practice and hence needed to be tackled by further legislative amendments.This article explores some of the current major problems that the Armenian TP regulations face and the possible solutions that might be implemented in the near future.
文摘The new prevalence data regarding the estimated global number of human immunodeficiency virus positive (HIV+) cases,i.e.,including people who are either aware or unaware of their HIV infection in 2010,lead many to wonder why the increase in incidence has reached today’s unprecedented level and escalated within such a short time.This,in spite of prevention campaigns in countries affected by HIV/acquired immune deficiency syndrome (AIDS) with their urgent messages aimed at preventing HIV transmission by promoting changes in individual’s behavior.This article analyzes the background of the prevention strategies,in particular their political,social and legal concepts in terms of human rights,and reveals traits of human behavior not considered thus far.A radical reappraisal is necessary,at social and legislative levels,as well as options additional to current concepts.When ethical issues come up,they become blamed for outmoded moralistic positions.However,ignoring the reality has led to dire consequences from prioritizing individual human rights over society’s collective need to prevent the spread of HIV.
基金This article is funded by National Social Science Foundation’s general project“Theoretical and Practical Research on International Criminal Judicial Assistance in Combating Cybercrime”(Project No.:19BFX073)National Social Science Foundation’s major project“Translation,Research and Database Construction of Cyberspace Policies and Regulations”(Project No.:20&ZD179).
文摘Cross-border data flows not only involve cross-border trade issues,but also severely challenge personal information protection,national data security,and the jurisdiction of justice and enforcement.As the current digital trade negotiations could not accommodate these challenges,China has initiated the concept of secure cross-border data flow and has launched a dual-track multi-level regulatory system,including control system for overseas transfer of important data,system of crossborder provision of personal information,and system of cross-border data request for justice and enforcement.To explore a global regulatory framework for cross-border data flows,legitimate and controllable cross-border data flows should be promoted,supervision should be categorized based on risk concerned,and the rule of law should be coordinated at home and abroad to promote system compatibility.To this end,the key is to build a compatible regulatory framework,which includes clarifying the scope of important data to define the“Negative List”for preventing national security risks,improving the cross-border accountability for protecting personal information rights and interests to ease pre-supervision pressure,and focusing on data access rights instead of data localization for upholding the jurisdiction of justice and enforcement.
基金funded by the 2018 Hunan Provincial Innovative and Open Project“‘Abuse of Process'in International Investment Arbitration and Regulation”(18K022)2019 Hunan Provincial Social Science Union Project“Innovation of the BITs between China and African Countries under the BRJ”(XSP19YBZ178).
文摘The issue of corruption has attracted increasing attention in the study and practice of international investment law during recent years.After taking prudent consideration of the corruption defense invoked by the host states in some international investment arbitration cases involved with corruption,International Center for Settlement of Investment Disputes(ICSID)tribunals accordingly determined the final awards.However,some parts of the arbitral jurisprudence aroused strong criticism,especially with regard to the ICSID tribunals’reasoning that arbitrators have no jurisdiction over corruption-tainted international investments.The ICSID tribunals are legitimately supposed to exercise their jurisdiction and are lawfully obliged to probe into the nature of corrupt activities.The tribunals are strongly expected to adopt a balanced approach in deciding the merits and fairly weighing the obligations,rights,and interests of both disputing parties.It is preferable to strengthen the collaborative interaction between ICSID proceedings and domestic anti-corruption enforcement mechanisms when it comes to combating corrupt international investment activities.Existing international treaties(or specific treaty provisions)on combating corruption in international business transactions and calling for international cooperation,alongside domestic anti-corruption enforcement legislation,have actually laid solid legal foundations for the establishment of such an anti-corruption coordinative mechanism between ICSID and domestic corruption regulatory authorities on the global level.
基金The paper was supported by the National Social Science Foundation of China(16BJY148)and the Key Research Base of Philosophy and Social Science in Jiangxi province.
文摘With the electronic commerce growing rapidly,the expansion of digital commodity transaction scale makes the tax solutions of digital commodity more difficult.There is disagreement on the problems of the attribute of taxation object,the tax jurisdiction definition and the mechanism of tax collection and management.Based on the analysis of the international dispute,and combining with the existing problems in the tax treatment of China,the paper suggests that Chinese government should revise digital commodity tax policy,which clarifies whether digital commodities belong to the service or intangible assets;that online sale of cross-border digital commodities should obey the“consumer(recipient)location”principle and adopt the concept of virtual permanent establishment,implementing reverse taxation mechanism on B2B transactions and the third party tax collection mechanism on B2C transactions;and that the“provider self-declaration and paying tax”mechanism on the in-border digital commodities transaction should be carried out.
文摘This article discusses the rules for recognition and enforcement of foreign judgments in the Republic of Korea (hereinafter referred to as "South Korea" or "Korea"). Articles 217 and 217-2 of the Civil Procedure Act of Korea and Articles 26 and 27 of the Civil Enforcement Act of Korea provide for the recognition and enforcement of foreign judgments respectively. Korea has not entered into any bilateral or multilateral treaties regarding the recognition and enforcement of foreign judgments and is not a party to the Convention on Choice of Court Agreements. The article also considers the current undesirable status of recognition and enforcement of judgments in the region consisting of China, Japan and South Korea (hereinafter referred to as "Region") and suggests a course of action to be taken to improve the situation. The author believes that the experts of the Region should embark upon a project to improve the current situation and that the first step should be to exchange and gather information on the current legal regime of the countries in the Region on the recognition and enforcement of judgments. The author looks forward to future cooperation among the experts in the Region on this topic and is confident that the reciprocity requirement, which currently is a major obstacle to the mutual recognition and enforcement of foreign judgments in the Region, will be overcome in the near future.