Your search
Results 4 resources
-
Peer-rewieved journal
-
The question of how to adequately integrate environment and labor provisions in free trade agreements is still a difficult one for both States and academicians. This article explores China’s approach to environment and labor issues in free trade agreements. For reference and comparison, it relies on the European Union’s and the United States’ approaches in their respective FTAs. The article identifies China’s preference for a case-by-case approach to the inclusion of environmental chapters in its FTAs. Additionally, in most FTAs it avoids to include provisions on labor standards. These two preferences represent major divergences from the European Union’s and the United States’ approaches, characterized by inclusion of chapters on environment and labor in all their modern FTAs. The article also finds that China’s FTAs rely solely on consultations and cooperation for the implementation of environmental and labor provisions, within the framework of Joint Committees and avoid the inclusion of civil society mechanisms. Moreover, resolution of disputes relies exclusively on consultations, in a diverse procedure than the one applicable to trade disputes. Despite alignment with the European Union model, this is another major point of divergence with the United States’ model, which applies the same enforcement mechanism for both environment and labor issues and trade issues and includes the possibility of applying sanctions. Finally, the article concludes that China’s options with regards to the treatment of environment and labor concerns in its free trade agreements aligns with both its domestic governance approach and its approach to international cooperation.
-
This dissertation examines the critical need to continuously update the international tax law against tax avoidance: “status quo” and perspectives for development of the current regime. Employing a doctrinal methodological approach, the research first seeks to uncover the most common forms of international tax avoidance through an extensive literature review. This crucial step provides invaluable insights into the diverse strategies and mechanisms utilized by individuals and businesses to circumvent taxation on a global scale. The dissertation then proceeds to examine how current international tax law addresses the identified forms of tax avoidance. This implies a multi-faceted analysis, including an identification of the relevant international norms and treaties, and an exploration of the main sources of international tax law and their practical application. Recognizing the dynamic nature of the global tax landscape, the dissertation also provides perspectives for the future development of international tax law to better address the challenge of tax avoidance. By thoroughly examining the strengths and limitations of the current international tax law regime, the dissertation offers recommendations for potential improvements to the application of international tax avoidance conventions. The findings of this comprehensive study contribute to the broader understanding of international tax avoidance and its regulation within the framework of international law. The research questions and objectives serve as a guiding framework, enabling a thorough analysis that can inform practitioners, and scholars engaged in the ongoing discourse surrounding global taxation and its implications for economic fairness and transparency
Explore
USJ Theses and Dissertations
Academic Units
Resource type
- Book Section (1)
- Journal Article (2)
- Thesis (1)