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Full-Text Articles in Law
Transfer Pricing: Un Guidelines -- Brazil, Richard Thompson Ainsworth
Transfer Pricing: Un Guidelines -- Brazil, Richard Thompson Ainsworth
Faculty Scholarship
The UN Practical Manual on Transfer Pricing for Developing Countries endeavors to provide “clearer guidance on the policy and administrative aspects of applying transfer pricing analysis.” Chapter 10 is particularly noteworthy. It sets out specific country practices. The rules in Brazil, China, India and South Africa are offered as templates for developing countries to follow.
This article considers the Brazilian contribution to Chapter 10. Although some writers believe that developing countries should adopt the Brazilian model this article suggests otherwise. Even though it is a theoretically simple system, some aspects of the Brazilian model consistently work to the fiscal disadvantage …
Chinese Law, Trade And The New Century, Robert C. Berring
Chinese Law, Trade And The New Century, Robert C. Berring
Robert Berring
China crammed a great deal of political activity into the 20th Century. In the year 1900 the Q'ing Dynasty still ruled the remnants of an ancient empire. The Q'ing conspired with rebels in the Boxer Rebellion in the hopes of expelling all foreigners from Chinese soil and returning to splendid isolation. In the year 2000 China is a superpower balancing communist theory and a capitalist market that is about to join the World Trade Organization. The intervening years saw warlords, democrats, fascists, Marxists and all stripes of communists leading the world's largest nation. As China enters the new millennium of …
Counting Once, Counting Twice: The Precarious State Of Subsidy Regulation, Wentong Zheng
Counting Once, Counting Twice: The Precarious State Of Subsidy Regulation, Wentong Zheng
UF Law Faculty Publications
Subsidy regulation is in a precarious state. While it has been so ever since the conception of the current subsidy regulation regime, the recent disputes between the United States and China over the “double counting” or “double remedies” of subsidies have threatened the mere functionality of the current regime. This Article argues that the double counting controversy reveals the self-contradictions of the current subsidy regulation regime as to the fundamental question of why subsidies need to be regulated. These self-contradictions make it impossible to devise a coherent solution to the double counting problem within the framework of the current subsidy …
A Dual Track Approach To Challenging Chinese Censorship In The Wto: The (Future) Case Of Google And Facebook, Anonymous
Michigan Journal of International Law
As economic and trade policies continue to affect more facets of society, the World Trade Organization’s (WTO) impact on government policy and citizens’ lives has grown. Since its creation on January 1, 1995, the WTO has fostered trade liberalization negotiations and served as a forum where member countries can discuss economic concerns with one another. The WTO is perhaps best known for its dispute settlement mechanism. When countries cannot reach a mutual resolution to a conflict governed by a trade agreement, they can initiate formal legal proceedings against one another by asking for a panel to be appointed. The panel …
The China Syndrome: The International Trade Commission’S Rising Importance For Enforcing International Trade Secret Violations, Jonathan R. K. Stroud
The China Syndrome: The International Trade Commission’S Rising Importance For Enforcing International Trade Secret Violations, Jonathan R. K. Stroud
Articles in Law Reviews & Journals
Reprinted with permission of FDLI
Reassessing Apec's Role As A Trans-Regional Economic Architecture: Legal And Policy Dimensions, Pasha L. Hsieh
Reassessing Apec's Role As A Trans-Regional Economic Architecture: Legal And Policy Dimensions, Pasha L. Hsieh
Research Collection Yong Pung How School Of Law
This article examines the two-decade evolution of the Asia-Pacific Economic Cooperation (APEC) and the future prospects for Asian regionalism. It argues that while APEC retains advantages over competing regional structures, it should undergo reforms to accelerate the Bogor Goals and ensure its complementarity with the World Trade Organization (WTO). The article first analyzes the impact of stake-holding countries’ trade policies on APEC’s structure and development. By assessing APEC’s soft-law mechanism, it explores APEC’s WTO-plus contributions that reinvigorated the International Technology Agreement negotiations and improved supply chain facilitation. APEC’s goal of creating a Free Trade Area of the Asia-Pacific (FTAAP) can …
Africa-China Bilateral Investment Treaties: A Critique, Uche Ewelukwa Ofodile
Africa-China Bilateral Investment Treaties: A Critique, Uche Ewelukwa Ofodile
Michigan Journal of International Law
The purpose of this Article is to draw attention to, raise questions about, and generate discussions regarding the emerging norms, legal context, and long-term development-implications of South-South foreign direct investment (“FDI”) and South-South bilateral investment treaties (“BIT”). This Article seeks to refocus the discourse about FDI and BITs on developing countries in their role as exporters of capital and in the context of the much-touted new geography of investment. Can South-South BITs play a positive role in promoting development in sub-Saharan Africa any more than the Africa-North BITs? Is China concluding development-focused BITs with countries in Africa? The Article identifies …