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

Aus chinesischer Sicht

Today few people deny the existence of regional substate diplomacy (Criekemans 2010). But there is still no common agreement on a region's right to do so and, above all, on their scope of action. This question goes against what used to be the dominant approach in international relations, the state-centric approach that leads to the logic of speaking with one voice. Increasingly, a multilevel-governance approach has contested this state-centric view and proposes an alternative logic of multiple actors speaking with their voice, nuancing strongly the seminal distinction between "sovereignty-bound" and "sovereignty-free" actors (Rosenau 1990). From the 1970s, the world has seen the growing presence of sovereignty-free actors in international relations. Among these actors, non-central or, better, substate, governments of federal states have developed intensive foreign relations. These governments are using a range of techniques: from shaping the federal government's foreign policy to establishing themselves directly in the international arena (Blatter et al. 2008). For minority nation governments this is particularly a challenge, as they have to act internally – where they have developed full-fledged legislative powers within a multinational federation – and externally – where international and national laws are often still reluctant to recognise their right of action (Lejeune 2003). Yet some minority nations have thrived in developing their own international relations. Bavaria, Catalonia, Flanders, Quebec, Scotland and Wallonia are often seen as successful international players even if they are not fully sovereignty bound (Michelmann 2009; Criekemans 2010). The international actions of these minority nations have been characterised under the umbrella of "identity paradiplomacy" (Paquin 2003); that is, a willingness to use international relations to foster a nation-building process within a multinational state. This observation was particularly prevalent for minority nations strongly in competition with a federal government about their nationbuilding process, albeit for different reasons, namely Flanders, Quebec and Scotland (Paquin 2004). The case of Wallonia seems to fits less well into the identity paradiplomacy framework, which therefore raises the question of alternative roads to international relations. This is the core question of this chapter: is identity paradiplomacy the only way to go for minority nations? Quebec and Wallonia are both well known for their active foreign 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."--

Law, Wai Hin. ; Thesis (M.Phil.)--Chinese University of Hong Kong, 2007. ; Includes bibliographical references (leaves 98-109). ; Abstracts in English and Chinese. ; Abstract ; Table of Content ; List of Abbreviation ; Preface ; Chapter Chapter One --- Introduction ; Chapter 1.1 --- Aim of Study ; Chapter 1.2 --- Theoretical approach ; Chapter 1.3 --- Methodology ; Chapter 1.4 --- Significance ; Chapter Chapter Two --- Theory ; Chapter 2.1 --- International Political Economy (IPE) ; Chapter 2.1.1 --- Mainstream IPE ; Chapter 2.1.2 --- New IPE ; Chapter 2.2 --- About theorizing change of the Greater Pearl River Delta ; Chapter 2.3 --- Region ; Chapter 2.3.1 --- Globalization ; Chapter 2.3.2 --- Regional integration ; Chapter 2.3.3 --- Regional integration in East Asia ; Chapter 2.3.4 --- Sub-regional integration in East Asia ; Chapter 2.4 --- National and sub-national Politics and centre-local relation: China ; Chapter 2.5 --- Summary ; Chapter Chapter Three --- Substantive Focus: the integration of the GPRD from the early 1980s to2004 ; Chapter 3.1 --- The integration of Hong Kong/Macau and the Pearl River Delta before ; Chapter 3.2 --- A period of break between 1997-2001 ; Chapter 3.3 --- A new phase of development starting from 2002 ; Chapter Chapter Four --- Evaluation of New International Political Economy ; Chapter Chapter Five --- Conclusion

Aus chinesischer Sicht

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)