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Intended as an economic and development hub, the Hengqin Cooperation Zone aims to foster collaboration and integration between mainland China, Hong Kong, and Macao, serving as a platform for economic development and innovation among the three regions. The zone's development has increased demand for financial services, often offered through fintech. There is, however, a lack of interoperability between the fintech services currently used in Macao and Hengqin. This may hinder Macao users' adoption of the technology. Thus, our research objective is to identify the factors determining Macao residents' adoption of fintech services in the area and provide insights for service providers, developers, and policymakers. A framework based on the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) was used for this purpose. The responses of 103 Macao residents provided evidence that ease of use significantly and positively impacts the usefulness of the technology. This in turn influences attitudes towards fintech usage. Subjective norms and perceived behavioral control positively impact fintech adoption intentions. The fintech industry and the governments of Macao and Hengqin can work on improving technology's ease of use and usefulness. They can also promote them to Macao users, and provide the resources required for better access to fintech in the zone
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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
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With the rapid expansion of mobile e-commerce, an increasing number of businesses have jumped into the fray in all facets of the mobile electric commerce industry chain. The payment link is the most competitive. From the norm in the sector to the consumer market, telecom operator rivalry, as well as third-party payment between different companies, never ceases. In the context of mobile e-commerce, however, competition has shifted from traditional product-centered to customer- centered, and business success frequently rests on the customer. As a result, the competition in the mobile e-commerce payment industry is essentially about competing for users. Mpay is characteristic of mobile e-commerce payment firm representatives; on the basis of theoretical analysis, combined with the reality of the economic background, the study chose Mpay mobile payment users as research subjects and analyzed the major variables of user acceptability. The model was built on the basis of an extensive evaluation of past research results of user acceptance model and reference to UTAUT model. The model considered performance expectancy, effort expectancy, and social influence, facilitating condition as independent variables determining user behavior intention, Based on the conceptual model, the paper conducted an empirical investigation as a case study of a Mpay mobile payment user using data from a questionnaire, while also conducting a separate discussion of the impact of perceived risk and trust on user acceptance. The empirical results indicate that for mobile payment users, performance expectancy has the greatest positive effect on behavior intention, while facilitating conditions, social influence, perceived risk, effort expectancy, and trust have no effect. In addition, gender and age were discovered to influence user acceptance
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The dissertation is about the study on the usage of mediation as the dispute mechanism on the cross-border family dispute issue in the Guangdong -Hong Kong- Macau Greater Bay Area through a comparative law aspects. Under the background of the Country’s Policy in integrating the citizens of the two SARs into China. The citizens of different provinces in PRC and the two SARs have frequent contact such as in business, in personal affairs and so on, the more the contact the more the possibility disputes will arise. With three different jurisdictions and the backlogs from the Courts, to find out the possibility of using another dispute resolution is essential. The study found out the perspectives of the disputed / litigated parties, courts and legal practitioners in usage of mediation, the nature of mediation in use in GBA and the strengths and limitations on the usage of mediation. This research used a mixed methods including doctrinal legal research, comparative legal research method and empirical legal research method. It result from the finding that though there is no specialized legislation in usage of mediation in Macau SAR, there is practice in usage of family mediation. Besides that the judicial mediation in PRC is not the mediation we defined in the literature review, thus it is the conciliation. Whether the recent development in Hong Kong SAR on the procedures M-FDR and M-CDR are in conflict with the facilitative mediation which has all along been practiced in Hong Kong SAR. In conclusion, the perspectives in usage of mediation in PRC and Hong Kong SAR are higher than Macau SAR and the nature of mediation in usage are different in the three jurisdictions. Lastly, in the dissertation provided some reflections on the development of family mediation mechanism in Macau SAR and how to merge the different natures of mediation in GBA
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