International Trade Law Commons^™

La Realidad De Comercio Justo: Una Investigación De Las Fallas Y Los Éxitos Del Sistema En El Valle De La Convención, Perú, Desde La Perspectiva De Los Productores, Katy Keisling

Independent Study Project (ISP) Collection

Este informe es el producto de mi proyecto de investigación sobre el funcionamiento del Comercio Justo en el cultivo del café en el Valle de la Convención, Perú. El Comercio Justo fue creado hace 25 años con el objetivo de mejorar la vida del pequeño productor a través de un sistema de comercio que valora la democracia y pago justo. Ahora, muchos investigadores han estudiado el tema para analizar sus impactos – pero la mayoría de literatura existente sobre el tema falta la voz del productor. Por esta razón, ubico mi estudio en la perspectiva del pequeño productor. Utilizando la …

Avoiding Fcpa Suprises: Safe Harbor From Successor Liability In Cross-Border Mergers And Acquisitions, Adam Prestidge

William & Mary Law Review

No abstract provided.

China's Market Economy Status Under Wto Antidumping Law After 2016, Weijia Rao

Faculty Scholarship

Paragraph 15(d) of China’s Accession Protocol provides that the provisions of subparagraph 15(a)(ii) shall expire in 2016. Subparagraph 15(a)(ii) permits the importing Member to derogate from a strict comparison with Chinese prices or costs when determining the normal value of the products if the producers under investigation cannot clearly show that Market Economy conditions prevail in the industry in question. While a respected commentator argues that, despite the stipulated expiration, the importing Member can still treat China as a Non-Market Economy and use alternative methodologies based on the remaining provisions in the chapeau, this paper takes a different view by …

Mobil V. Canada – Ratcheting Down The Scope Of Treaty Reservations, Lise Johnson

Columbia Center on Sustainable Investment Staff Publications

As part of States’ efforts to strike a balance in their international investment agreements (IIAs) between the obligations they assume and the rights and policy space they wish to retain, some adjoin annexes to their treaties to protect their ability to take “Non-Conforming Measures” (NCMs). States have generally: used such annexes to make exceptions to non-discrimination obligations, market access restrictions and performance requirements; have included the ability to grandfather in NCMs existing at the time an IIA enters into force; and have provided for the ability to maintain, amend, and enact new NCMs in specifically identified sectors, sub-sectors, activities, or …

Why The Extractive Industry Should Support Mandatory Transparency: A Shared Value Approach, Julien Topal, Perrine Toledano

Columbia Center on Sustainable Investment Staff Publications

The Transparency Amendment, included in the Dodd‐Frank Wall Street Reform and Consumer Protection Act, can be an important tool in curtailing the resource curse that so heavily burdens resource‐rich developing countries by shedding light on opaque payments between the extractive sector and host countries. From the get‐go, however, extractive industry companies have fiercely opposed the new mandatory disclosure requirements as set out in this regulation. The corporate opposition is for the largest part motivated by the fear of a competitive disadvantage that derives from the fact that the amendment is housed with the Securities and Exchange Commission (SEC) and thus …

The Tpp And The Rcep (Asean+6) As Potential Paths Toward Deeper Asian Economic Integration, Meredith Kolsky Lewis

Journal Articles

Facing the trend of globalization, voices within Asia have been calling for deeper Asian integration. In the international economic context, numerous competing visions have been proffered over the years as to what form that integration should take, and which country or countries should lead that process. Amongst these various possible forms of integration, the Trans-Pacific Partnership has emerged as a contender to expand into a Free Trade Agreement of the Asia-Pacific. Unlike any models proposed previously, the TPP includes the United States, but at present does not include China. In turn, the momentum of the TPP appears to have spurred …

Imposition Of Antidumping Duty (Bamd) Towards China’S Cold Rolled Coil/ Sheet (Crc/S) Products, Lila Pratiwi

Indonesia Law Review

Steel industry is a strategic sector in the economy of a country. Steel industry in Indonesia has not been able to fulfill their domestic demand that is still necessary to import steel product. However, many of these imported products are sold at dumping prices, especially those from china giving rise to unfair trade. One of trade remedy measures as a result of unfair trade remedies can recover trough the imposition of antidumping duty. In 2013, Indonesia imposes antidumping duty for Cold Rolled Coil/ Sheet (CRC/S) from China and other countries. Imposition of antidumping duty will be analyzed descriptively with the …

Dice – Digital Invoice Customs Exchange, Richard Thompson Ainsworth, Goran Todorov

Faculty Scholarship

A digital invoice customs exchange (DICE) is a technology-intensive tax compliance regimen for VAT/GST that utilizes invoice encryption to safeguard transactional data exchanged between seller and buyer in both domestic and import/export contexts while simultaneously notifying concerned jurisdictions of the transaction details.

DICE facilitates real-time VAT/GST enforcement as well as real-time commercial contract verification. It is a commercial invoice validation system that prevents tax evasion, most notably missing trader fraud and the non-declared import of trade-able services. DICE mimics the most effective administrative enforcement effort ever undertaken by the US IRS – the requirement to disclose the social security numbers …

Vat — East African Community: The Tradable Services Problem World-Class Solution, Richard Thompson Ainsworth, Goran Todorov

Faculty Scholarship

The value added taxes (VATs) of the East African Community (EAC) are open to manipulation and are leaking revenue from tradable services transactions. The EAC’s response has been to adopt a unique Reverse VAT mechanism. Something more is needed – a Digital Invoice Customs Exchange. Together these adjustments will provide a world-class solution to a world-wide problem. The EAC appears to be moving in this direction.

The vulnerability of the EAC VATs to tradable services is not surprising. The EAC borrowed VAT designs from the major VAT models, the EU VAT and the New Zealand Goods and Services Tax (NZ …

American Vat – The Carousel Fraud Threat: Will The Eu Show The Us The "Way Forward", Richard Thompson Ainsworth

Faculty Scholarship

On Thursday, March 29, 2007 the European Commission, Directorate-General for Taxation and Customs Union, will host a one-day Conference on Fiscal Fraud – Tackling VAT Fraud: Possible Ways Forward. The conference is based on the Communication of May 31, 2006 explaining the need to develop a coordinated strategy to improve the fight against fiscal fraud. This paper indicates that the EU examination of carousel fraud points the way forward for advocates of a US VAT as well.

About 40% of EU VAT fraud appears to be 'missing trader intra-community' (MTIC) or carousel fraud. The best estimates of EU losses to …

Tackling Vat Fraud: Thirteen Ways Forward, Richard Thompson Ainsworth

Faculty Scholarship

In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic and Social Committee, the European Commission indicated a need to develop a coordinated strategy to improve the fight against fiscal fraud [COM (2006) 254 final]. Although the Communication considers fiscal fraud broadly (VAT, excise duties and direct taxes) the most pressing need seems to be for a VAT strategy that will effectively deal with carousel fraud.

This paper considers thirteen proposals that deal with missing trader intra-community fraud (MTIC):

(1) Common VAT (origin system) (2) Vanistendael’s foreign tax offices proposal (3) CVAT (Compensating VAT) …

New Uncitral Arbitration Rules On Transparency: Application, Content And Next Steps, Lise Johnson

Columbia Center on Sustainable Investment Staff Publications

This paper discusses the UNCITRAL Rules on Transparency in Treaty-Based Investor-State Arbitration, which were adopted in August of 2013 and went into effect on April 1, 2014. It draws on negotiating history to elaborate on the content of and purpose of each of the Rules’ provisions, and identifies options for and barriers to applying these Rules in future arbitrations.

Hollow Spaces, Charles H. Brower Ii

Law Faculty Research Publications

No abstract provided.

Plurilateral Trade Negotiations: Supplanting Or Supplementing The Multilateral Trading System?, Meredith Kolsky Lewis

Other Scholarship

No abstract provided.

International Trade And Investment Law And Carbon Management Technologies, Shi-Ling Hsu, Nigel Bankes, Anatlole Boute, Steve Charnovitz, Sarah Mccalla, Nicholas Rivers, Elizabeth Whitsitt

Scholarly Publications

Reducing emissions of greenhouse gases will require the developing carbon management technologies that are not currently available or that are not currently cost-effective. While market mechanisms, such as carbon pricing, must play a central role in stimulating the development of these technologies, governmental policy aimed at fostering carbon management technologies and lowering their costs must also play a part. Both types of policies will form part of an optimal greenhouse gas control portfolio. This article develops a framework of international trade and investment law insofar as they may affect carbon management technologies. While it is commonly perceived that international trade …

What's In A Name?: Geographical Indicators, Legal Protection, And The Vulnerability Of Zinfandel, Stephen M. Jurca

Indiana Journal of Global Legal Studies

This note explores the issues countries face when one party allegedly takes unfair economic advantage of foreign competitors in an increasingly global market by broadly interpreting international product labeling laws in its favor. The United States' widespread use of the term "champagne" in its domestic sparkling wine industry is just one example of how "genericide"-the process by which a popular brand name becomes so commonly used that the term is no longer protected by intellectual property law-negatively affects trade relations and hampers economic growth. This note focuses on the dangers of genericide in the marketplace, most specifically, the international wine …

A Diamond Scheme Is Forever Lost: The Kimberley Process's Deteriorating Tripartite Structure And Its Consequences For The Scheme's Survival, Andrew H. Winetroub

Indiana Journal of Global Legal Studies

Oversight of the multi-billion dollar global diamond trade involves state actors, multinational corporations, and sophisticated civil society groups operating under the umbrella of the Kimberley Process. This unique tripartite governance structure created an opportunity for the parties to develop a system in which conflict diamonds could not enter the stream of commerce, transparency would be institutionalized, and governments and industry participants would be held to account. Yet, the successes of the Kimberley Process are increasingly jeopardized by an overly statist approach that has led to subjugation of the participating nongovernmental organizations. This note argues that for the Kimberley Process to …

Intellectual Property Reform In Colombia: Future Colombian Copyright Legislation Must Not Place Overly Restrictive Burdens On Internet Service Providers That Unnecessarily Restrict Access To Information And Freedom Of Expression Of The People Of Colombia, Glushko-Samuelson Intellectual Property Clinic, Andrés Izquierdo, Fundación Karisma, Bogotá, Colombia

Joint PIJIP/TLS Research Paper Series

No abstract provided.

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 …

Vogtländische Straβen-,Tief- Und Rohrleitungsbau Gmbh Rodewisch (Vstr) V. Finanzamt Plauen – Vat Triangulation V. Drop Shipments, Richard Thompson Ainsworth

Faculty Scholarship

In ECJ Case 587/10 (Vogtländische Straβen-,Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v. Finanzamt Plauen) an American firm, Atlantic International Trading Company (AIT) is a middleman in an otherwise all-European VAT triangulation. AIT appears to have approached its compliance obligations as if it was a middleman in an American drop shipment.

However, drop shipments are treated very differently from VAT triangulations.

Commercially these transactions are very similar. They are composed of two back-to-back sales, A/B followed by B/C, with a single delivery from A directly to C. This article compares the tax treatment of drop shipments under the RST with triangulation …