Suchergebnisse

Chinese tax law affects corporations engaged in cross-border transactions with China. It may also impact the development of the international tax regime as China is increasingly engaged in international tax reform efforts, such as the G20/OECD BEPS Project. Chinese tax law is thus important to taxpayers, tax professionals and policymakers worldwide. However, it is a challenge to find comprehensive information and insightful analysis of Chinese tax law in English. 'International Taxation in China: A Contextualized Analysis' meets that challenge

This article explores the development of international relations (IR) in Indonesia with special focus on the changing trends in its theoretical perspectives. It argues that the academic works examined reflect the ways in which Indonesia's IR scholars perceive and theorize the nature of the dynamics of external political environments and their connections to the state's foreign relations. The argument is elaborated in two related parts. The first section discusses the theoretical perspectives that developed during the Cold War period, which focuses on the propensity toward historical realism and regionalism. The second part of the discussion examines recent developments in which Cold War perspectives have been reconsidered, and in many respects modified into three new categories of theoretical thinking, namely reform, resistance, and eclecticism. The changing theoretical trends reveal that Indonesia's IR scholarship is open and innovative. The conclusion comments on the development of the Indonesia's IR.

The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.

This study considers the political aspects of the Joko Widodo government's megaproject to build an integrated marine logistic system known as the tol laut. Expanding the existing literature which gives details about the contextual obstacles faced by and the prospects for the Indonesian government to pursue its infrastructure ambitions, the study argues that notwithstanding the relevance of the tol laut for advancing the Indonesian economy, it is inevitably entangled with dynamic internal and external environments which can unfavourably distort the construction processes. This is the way of understanding the political economy of Indonesia's development issues which allows for the juxtaposition of domestic political and international relations factors as its framework of analysis. The discussion is divided into four sections. Section one explains the conceptual and methodological foundation of the study. Section two outlines the importance of the tol laut to Indonesian national economic development. Section three looks at how the current domestic political settings pose structural hurdles to Widodo's tol laut, and section four observes the effect of international relations of powerful regional actors and Jakarta's diplomatic capacity to the on-going tol laut. The concluding section summarizes the findings of the study.

The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.

Aus chinesischer Sicht

Realism has been the dominant conceptual approach to studying Indonesian foreign policy. This article, however, considers realist analyses to be insucient since their emphasis on the struggle for power and security in the system of states has led to the neglect of the importance of perspectives which focus on order. To ll the gap it then intends to apply the English School perspective which focuses on the concept of international society to trace the nature and function of Indonesian foreign policy. Two cases are examined, including the Asian African Conference and Association of South East Asian Nations, to demonstrate the relevance of international society for policy ideas and action. The central argument is that the Indonesian elite worldview indicates that the creation and maintenance of order in international societies are ones which are prominent objectives legitimizing the conduct of Indonesia's external relations.

"In 2016, economic globalization suffered a severe crisis after over half a century of smooth development, and deglobalization was running mountains high. Not only did it trigger domestic political discord in major countries like the United States, Britain, France and Germany, but also led to international economic and political disputes among Western countries, intensifying strategic competition between major powers. With the arrival of 2017, through the perilous waves of deglobalization and the consequent international political upheavals, we find that the post Cold War era that we were familiarized with, is coming to a rapid end, ushering in a new international political era, full of uncertainties. This annual book presents Chinese scholars' views, opinions and predictions on global political and security issues, as well as China's strategic choice. It covers a wide range of important issues concerning international security, ranging from the assessment of Sino-US relations, Russian-American relations, the counter terrorism situation in the Middle East, the political situation in Taiwan and cross-Strait relations, Brexit and the refugee problem, and the strategic situation in the South China Sea, to the judgment of the strategic posture in countries and regions like Japan, the Korean Peninsula, Southeast Asia, Latin America and Africa. Also covered are the analysis of the strategic posture in cyber space, outer space (as well as their governance), and discussion on China's international strategic choice in the wave of deglobalization."--

Aus chinesischer Sicht

China will eine "Führungsnation" im Völkerrecht werden. Dieses Buch zeigt mit einer ersten umfassenden Analyse von Fallrecht und chinesischen akademischen Debatten von 2002 bis 2018, dass die verstärkte Nutzung von internationalen Gerichten Teil eines breiten Unterfangens ist, Chinas wirtschaftliche und politische Erfolge zu konsolidieren, und erneut Großmachtstatus zu erlangen. Handels- und Investmentrecht, Seerecht und territoriale Fragen werden abgedeckt – auch zum Südchinesischen Meer – und ein jahrzehntelanger Prozess zwischen Vorsicht und Ambition nachgezeichnet. Diskussionsmuster und tatsächliches Engagement Chinas in allen Rechtsbereichen zeigen bemerkenswerte Gemeinsamkeiten, lediglich die Zeitpläne sind unterschiedlich.

Gert Brüggemeier und Zhu Yan legen einen Modellentwurf für ein chinesisches Haftungsgesetz vor. Der hier abgedruckte Gesetzesentwurf mit Text (in deutsch, englisch, französisch, chinesisch und japanisch) und ausführlicher Begründung reicht in seiner Bedeutung weit über den Abschluss des chinesischen Zivilgesetzbuches hinaus. Er setzt sich mit den aktuellen nationalstaatlichen und EU-rechtlichen Initiativen zur Reform des Haftungsrechts auseinander und ist so ein bedeutsamer Referenzpunkt für die weitergehende Reformdebatte in Europa. (Quelle: Text Verlagseinband / Verlag)