Global Trade and Customs Journal最新文献

{"title":"The (In)application of National Treatment in Certain Tax Measures in Brazil","authors":"Thális Andrade","doi":"10.54648/gtcj2023029","DOIUrl":"https://doi.org/10.54648/gtcj2023029","url":null,"abstract":"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.\u0000Non-Discrimination, Customs Taxation, National Treatment, WTO, Domestic Review","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49559150","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":"The Statute of Limitation in Case of Customs Criminal Offences in the EU: A Comparative Study","authors":"Jorge Juan Milla-Ibáñez","doi":"10.54648/gtcj2023025","DOIUrl":"https://doi.org/10.54648/gtcj2023025","url":null,"abstract":"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.\u0000This 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.\u0000statute of limitation, customs debt, post-clearance, criminal offence","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48816774","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":"Commentary: The Pandemic: Shuffling the Deck of the Global Business Environment","authors":"E. Tsianaka","doi":"10.54648/gtcj2023024","DOIUrl":"https://doi.org/10.54648/gtcj2023024","url":null,"abstract":"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.\u0000business, international, COVID-19, pandemic, trade, coronavirus, crisis, black swan, globalization, risks management","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42982363","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":"Liberalization of Higher Education Services: Exploring the Prospects and Challenges Under the ‘Australia-Bangladesh Trade and Investment Framework Agreement’","authors":"M. R. Islam, Khorsed Zaman","doi":"10.54648/gtcj2023026","DOIUrl":"https://doi.org/10.54648/gtcj2023026","url":null,"abstract":"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).\u0000Higher Education, Trade in Services, Education Services, Liberalization, Australia, Bangladesh","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49498038","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":"Commentary: GCs, Together We Can Build What’s Next in Supply Chain ESG","authors":"Corey L. Norton","doi":"10.54648/gtcj2023023","DOIUrl":"https://doi.org/10.54648/gtcj2023023","url":null,"abstract":"","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46246408","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":"Safeguard Activity in 2022: An Overview of Notifications Made to the WTO Committee on Safeguards","authors":"Fernando Piérola-Castro","doi":"10.54648/gtcj2023020","DOIUrl":"https://doi.org/10.54648/gtcj2023020","url":null,"abstract":"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.\u0000safeguard notifications, Committee on Safeguards, initiation of investigation, finding of serious injury, decision to impose a safeguard measure","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44339243","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":"Jordan’s Ability to Complete the Third Trade Policy Review at the WTO","authors":"Mustafa Mohammad Al-Husban, Emad Mohammad Al-Amaren","doi":"10.54648/gtcj2023021","DOIUrl":"https://doi.org/10.54648/gtcj2023021","url":null,"abstract":"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.\u0000WTO, TPRM, Jordanian trade policy, Investment Environment Law, Governance, Anti-corruption, Index of Economic Freedoms, economic legislations, customs tariff rates, Extension of the Fund Facility","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46052096","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":"The Tariff Impact of the Regional Comprehensive Economic Partnership (RCEP) Agreement on Vietnam’s Seafood Export and Import","authors":"Ngoc Thi Thanh Tran, T. K. Tran","doi":"10.54648/gtcj2023027","DOIUrl":"https://doi.org/10.54648/gtcj2023027","url":null,"abstract":"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.\u0000RCEP, Tariff reduction, Foreign trade","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42390776","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":"EU Case Laws on Trade Defence Instruments (TDI) in 2022","authors":"Jin Woo (Jay) Kim, Isabel Fressynet, Anna Golouchko, Valentina Van Opdenbosch","doi":"10.54648/gtcj2023019","DOIUrl":"https://doi.org/10.54648/gtcj2023019","url":null,"abstract":"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.\u0000EU trade defence instruments (TDI), anti-dumping, anti-subsidy, safeguards, Court of Justice of the European Union (CJEU)","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43259446","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":"New Agreement on Northern Ireland Simplifies Relations Between EU and UK","authors":"Alessandro Fruscione","doi":"10.54648/gtcj2023022","DOIUrl":"https://doi.org/10.54648/gtcj2023022","url":null,"abstract":"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.\u0000The 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.\u0000The 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.\u0000Windsor Framework, Northern Ireland, Brexit, withdrawal, Belfast Agreement, customs, market","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46475376","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}