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China's Golden Tax Project: A Technological Strategy For Reducing Vat Fraud, Jane K. Winn, Angela Zhang
China's Golden Tax Project: A Technological Strategy For Reducing Vat Fraud, Jane K. Winn, Angela Zhang
Articles
Unlike the United States, where sales tax is a common form of indirect tax, almost all countries around the world-both developed and developing alike-now impose a value added tax (VAT). In the early 1990s, as part of its comprehensive economic reform program initiated over 30 years ago, the People's Republic of China implemented a VAT. Monitoring compliance with VAT is a serious challenge in developing countries, and China is no exception in that regard.
To address this challenge, China launched a major fiscal reform project called the "Golden Tax Project" (GTP) which mandates the use of specific sophisticated information technologies …
Persuasion Treaties, Melissa J. Durkee
Persuasion Treaties, Melissa J. Durkee
Articles
All treaties, akin to contracts between nations, formalize the promises of their parties. Yet the contents of those promises differ, with important consequences.
One particular difference is underappreciated and divides treaties into two fundamentally different categories. In one category of treaty, nations agree that they themselves will act, or refrain from acting, in certain ways. For convenience, I call these “resolution” treaties because they demand that states resolve to act. In the second category, nations make promises they can only keep if nonstate third parties also act or refrain from acting. These are what I term “persuasion” treaties because they …
Introduction To Mobile Money In Developing Countries: Financial Inclusion And Financial Integrity Conference Special Issue, Jane K. Winn, Louis De Koker
Introduction To Mobile Money In Developing Countries: Financial Inclusion And Financial Integrity Conference Special Issue, Jane K. Winn, Louis De Koker
Articles
This special issue of the Washington Journal of Law, Technology & Arts contains papers contributed to a conference held at the University of Washington School of Law on April 20, 2012. The conference, entitled Mobile Money in Developing Countries: Financial Inclusion and Financial Integrity, was organized by the University of Washington School of Law with the support of the Linden Rhoads Dean’s Innovation Fund, Deakin University School of Law, Australia, and the United Nations Commission on International Trade Law (UNCITRAL).
The conference provided an early opportunity to analyze the impact of the newly-released revised 2012 Financial Action Task Force (FATF) …