Journal of International Trade Law and Policy最新文献

{"title":"일본의 일반특혜관세제도에 관한 고찰 - 중국의 졸업과 무역효과를 중심으로 -","authors":"송준헌","doi":"10.36514/itl.2019..142.002","DOIUrl":"https://doi.org/10.36514/itl.2019..142.002","url":null,"abstract":"","PeriodicalId":42719,"journal":{"name":"Journal of International Trade Law and Policy","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88463526","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":"공공기관 지정 및 운영과 WTO 보조금협정","authors":"Chang Seung-Wha","doi":"10.36514/itl.2019..142.001","DOIUrl":"https://doi.org/10.36514/itl.2019..142.001","url":null,"abstract":"","PeriodicalId":42719,"journal":{"name":"Journal of International Trade Law and Policy","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88989319","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":"자율주행차와 통상규범:자율주행시스템의통상법적 규율 문제","authors":"민한빛","doi":"10.36514/itl.2019..142.003","DOIUrl":"https://doi.org/10.36514/itl.2019..142.003","url":null,"abstract":"","PeriodicalId":42719,"journal":{"name":"Journal of International Trade Law and Policy","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76463828","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":"Using dispute settlement partnerships for capacity building","authors":"A. Bahri, Toufiq Ali","doi":"10.1108/JITLP-07-2018-0028","DOIUrl":"https://doi.org/10.1108/JITLP-07-2018-0028","url":null,"abstract":"\u0000Purpose\u0000World 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.\u0000\u0000\u0000Design/methodology/approach\u0000The 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.\u0000\u0000\u0000Findings\u0000The 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.\u0000\u0000\u0000Originality/value\u0000Except 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.\u0000","PeriodicalId":42719,"journal":{"name":"Journal of International Trade Law and Policy","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2019-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/JITLP-07-2018-0028","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48467528","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 Legal Analysis of the US Review System of Foreign Investment For National Security Concerns –Focusing on Ralls Case-","authors":"In Soo Pyo","doi":"10.36514/itl.2018..141.001","DOIUrl":"https://doi.org/10.36514/itl.2018..141.001","url":null,"abstract":"","PeriodicalId":42719,"journal":{"name":"Journal of International Trade Law and Policy","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81438167","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 protection of investor’s ‘legitimate expectations’ in International investment arbitration","authors":"Kim Seok - Ho","doi":"10.36514/itl.2018..141.002","DOIUrl":"https://doi.org/10.36514/itl.2018..141.002","url":null,"abstract":"","PeriodicalId":42719,"journal":{"name":"Journal of International Trade Law and Policy","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77625658","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":"Articles 51 and 54 of the Jordanian Arbitration Act","authors":"K. Alawamleh, Ali Mohamed Aldabbas, Omar Husain jamil Qouteshat","doi":"10.1108/JITLP-01-2018-0006","DOIUrl":"https://doi.org/10.1108/JITLP-01-2018-0006","url":null,"abstract":"\u0000Purpose\u0000On 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.\u0000\u0000\u0000Design/methodology/approach\u0000To 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.\u0000\u0000\u0000Findings\u0000This 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.\u0000\u0000\u0000Originality/value\u0000Taking 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.\u0000","PeriodicalId":42719,"journal":{"name":"Journal of International Trade Law and Policy","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2018-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/JITLP-01-2018-0006","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41462485","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 Portuguese intellectual property box: issues in designing investment incentives","authors":"A. Martins","doi":"10.1108/JITLP-11-2017-0044","DOIUrl":"https://doi.org/10.1108/JITLP-11-2017-0044","url":null,"abstract":"\u0000Purpose\u0000The 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?\u0000\u0000\u0000Design/methodology/approach\u0000The 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.\u0000\u0000\u0000Findings\u0000The 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.\u0000\u0000\u0000Practical implications\u0000The “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.\u0000\u0000\u0000Originality/value\u0000The analysis highlights legal, accounting and economic issues in","PeriodicalId":42719,"journal":{"name":"Journal of International Trade Law and Policy","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2018-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/JITLP-11-2017-0044","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62110764","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":"Reimagining transnational validity under the CISG","authors":"N. Nwafor, C. Ajibo, C. Lloyd","doi":"10.1108/JITLP-06-2017-0021","DOIUrl":"https://doi.org/10.1108/JITLP-06-2017-0021","url":null,"abstract":"\u0000Purpose\u0000The 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.\u0000\u0000\u0000Design/methodology/approach\u0000The 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.\u0000\u0000\u0000Findings\u0000The 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.\u0000\u0000\u0000Originality/value\u0000This 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.\u0000","PeriodicalId":42719,"journal":{"name":"Journal of International Trade Law and Policy","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2018-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/JITLP-06-2017-0021","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45919227","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 WTO practice of legality is ensuring transparency for self-enforcing trade","authors":"Abdulmalik M. Altamimi","doi":"10.1108/JITLP-02-2018-0013","DOIUrl":"https://doi.org/10.1108/JITLP-02-2018-0013","url":null,"abstract":"\u0000Purpose\u0000One 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.\u0000\u0000\u0000Design/methodology/approach\u0000This paper is based on Jutta Brunnée and Stephen Toope’s Interactional Theory of International Law.\u0000\u0000\u0000Findings\u0000There 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.\u0000\u0000\u0000Originality/value\u0000This 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.\u0000","PeriodicalId":42719,"journal":{"name":"Journal of International Trade Law and Policy","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2018-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/JITLP-02-2018-0013","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48217877","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}