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Economics and Finance (R0)

Lurong Chen

Fukunari Kimura

Michitaka Nakatomi

Facilitating Digital Trade in ASEAN and East Asia

&lt;p&gt;&lt;span style="font-size: 11.0pt; line-height: 107%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"&gt;Chapter 1: Asia's pursuit for free trade in the digital era.- Chapter 2: Necessary transformation in digital trade governance.- Chapter 3: Digitalization and E-Commerce in modern trade agreements: implications for ASEAN.- Chapter 4: The impact of the US-Japan Digital Trade Agreement on digital trade governance of ASEAN and East Asia.- Chapter 5: Accommodating digital trade rule setting in ASEAN FTA upgrade.- Chapter 6: Policy Dilemmas Arising from the Tariff Moratorium on Electronically Transmitted Goods.- Chapter 7: Reconciling Tax and Trade Rules: Challenges for ASEAN and East Asia.- Chapter 8: Consumer Protection in Cross-border E-commerce.- Chapter 9: Online Dispute Resolution (ODR) Network in Facilitating E-Commerce.- Chapter 10: Data Governance, AI, and Trade: Asia as a Case Study.- Chapter 11: Regulating Digital Trade and The Updates of the Data Laws in Korea.- Chapter 12: Rule Settings to Unleash Indonesia's Potential in Digital Trade.- Chapter 13: Promoting E-Commerce in Viet Nam: How Can Structural Reform Help.- Chapter 14: Competition concerns in digital trade in context of India.&lt;/span&gt;&lt;/p&gt;

Routledge Companions in Business, Management and Marketing

This comprehensive reference work provides students, researchers, and professionals with a solid foundation in the field of international law and responsible business. Edited by a leading expert, the book is organized into five thematic sections and contains approximately 35 chapters. Each chapter explores crucial aspects of international law and business, from foundational principles and comparative methods to functional fields like technology, agriculture, and human rights. With an emphasis on the interplay between law, globalization, and geopolitics, this volume offers a holistic and contemporary perspective on the legal frameworks that govern global trade and commerce. This book combines theoretical insights with practical applications, making it an indispensable resource for understanding the complexities of international business law and responsible business. Key benefits include a multidisciplinary approach that integrates international law with business practices, comprehensive coverage of both fundamental and emerging topics, and contributions from renowned scholars worldwide. Readers will gain not only a deep understanding of legal principles but also insights into future trends and debates in global trade regulation, corporate responsibility, and ethical business practices. This book is ideal for students and researchers in international business law, corporate social responsibility, and related fields. This volume also serves academics new to the topic and established scholars seeking an authoritative guide to current knowledge and debates in the field.

The Routledge Companion to International Law and Responsible Business

Makers of the Modern World

Peasants

SpringerBriefs in Law

This book offers a pioneering critical assessment of the United Nations Framework Convention on International Tax Cooperation, adopted in principle by the UN General Assembly on 23 December 2024. Marking a pivotal step toward reconfiguring global tax governance, the Convention aims to establish a new legal foundation for international tax cooperation: one that prioritizes community interests such as sustainable development, equitable taxation, and respect for human rights.
Departing from the predominantly bilateral structure of existing tax frameworks, this book draws on the adopted United Nations Resolutions to evaluate the Convention’s strengths, limitations, and transformative potential. Through both normative and practical analysis, the book explores whether this unprecedented development can foster a more coherent, inclusive, and just international tax system.

This book offers a pioneering critical assessment of the United Nations Framework Convention on International Tax Cooperation, adopted in principle by the UN General Assembly on 23 December 2024. Marking a pivotal step toward reconfiguring global tax governance, the Convention aims to establish a new legal foundation for international tax cooperation: one that prioritizes community interests such as sustainable development, equitable taxation, and respect for human rights.Departing from the predominantly bilateral structure of existing tax frameworks, this book draws on the adopted United Nations Resolutions to evaluate the Convention’s strengths, limitations, and transformative potential. Through both normative and practical analysis, the book explores whether this unprecedented development can foster a more coherent, inclusive, and just international tax system.

The Proposed UN Framework Convention on International Tax Cooperation

Reconstructing Global Tax Governance

There is always a dark side, and taxation in its international dimension is no less. Pecunia, being the cash, drives it more than philosophical principles like justice or solidarity. International taxpayers, whether individuals or corporations, do not feel the same obligations vis à vis the society where they temporarily live, work and produce their wealth as if they would feel if they were permanently integrated in a country. The reader of this textbook will be conducted within the technicalities of international taxation by way of an original perspective on philosophy, politics and economics (PPE) affording (i) who has the right to exercise the power to tax by examining the criteria to determine the jurisdiction to tax both in the worldwide and territorial system, (ii) how to exercise the power to tax, through tax return or withholding tax, (iii) what to tax among active and passive income within inbound and outbound taxation, (iv) how much to tax through the transfer pricing, (v) international taxation as part of international law, (vi) international tax treaties, and finally (vii) the BEPS projects that represent the very last evolution in the field. Scandals, leaks as a James Bond movie, aggressive tax planning techniques and related case law, involving high-net-worth individuals as well as multinational corporations, bring the reader to discover that each single State belonging to the international community acts as a chess player before the international tax chessboard observing as pieces its own economy, its own society, and balancing any tax policy decision with possible reactions of domestic taxpayers that could move away, those foreign taxpayers that could decide to move in, and possible retaliations from other States.
The ambition is to get the reader convinced that, as the Sicilian Tancredi Falconeri warns his uncle Don Fabrizio Corbera, Prince of Salina, in the masterpiece book "The Leopard" of Giuseppe Tomasi di Lampedusa, "everything must change because everything remains as it is", and only exploring what is behind the stage of international taxation clarifies how this important piece of social science really works.

There is always a dark side, and taxation in its international dimension is no less. Pecunia, being the cash, drives it more than philosophical principles like justice or solidarity. International taxpayers, whether individuals or corporations, do not feel the same obligations vis à vis the society where they temporarily live, work and produce their wealth as if they would feel if they were permanently integrated in a country. The reader of this textbook will be conducted within the technicalities of international taxation by way of an original perspective on philosophy, politics and economics (PPE) affording (i) who has the right to exercise the power to tax by examining the criteria to determine the jurisdiction to tax both in the worldwide and territorial system, (ii) how to exercise the power to tax, through tax return or withholding tax, (iii) what to tax among active and passive income within inbound and outbound taxation, (iv) how much to tax through the transfer pricing, (v) international taxation as part of international law, (vi) international tax treaties, and finally (vii) the BEPS projects that represent the very last evolution in the field. Scandals, leaks as a James Bond movie, aggressive tax planning techniques and related case law, involving high-net-worth individuals as well as multinational corporations, bring the reader to discover that each single State belonging to the international community acts as a chess player before the international tax chessboard observing as pieces its own economy, its own society, and balancing any tax policy decision with possible reactions of domestic taxpayers that could move away, those foreign taxpayers that could decide to move in, and possible retaliations from other States.
 
 The ambition is to get the reader convinced that, as the Sicilian Tancredi Falconeri warns his uncle Don Fabrizio Corbera, Prince of Salina, in the masterpiece book “The Leopard” of Giuseppe Tomasi di Lampedusa, “everything must change because everything remains as it is”, and only exploring what is behind the stage of international taxation clarifies how this important piece of social science really works.

Pecunia non olet

The Dark Side of International Tax Law

This book provides an in-depth legal examination of limited partnership in the context of China's venture capital and private equity market. It aims to provide an authoritative and timely evaluation of the Chinese partnership law and limited partnership regime and will be a valuable tool for practitioners who need a readily available source of information on Chinese partnership law and those who wish to understand how the Chinese partnership regime operates and functions. The book explains the essential characteristics of Chinese partnership law and Chinese limited partnership, highlighting difficult and developing areas by examining relevant legislation and recent cases. In addition to Chinese authorities, it also covers legislation and cases from overseas jurisdictions, such as the UK and the US. New developments such as the amendments to the PRC Partnership Enterprise Law 2007, new legislation and regulations on foreign partnerships and private equity funds are also covered. The book explains the essential areas of Chinese limited partnership such as management and control, duties and liabilities of partners, remedies for limited partners, dissolution, liquidation and taxation. Based on thorough comparative and empirical studies, the book examines existing and potential legal problems under the current law and offers key proposals for practitioners and lawmakers. The empirical problems identified in the book may also guide subsequent discussion and legislation on the limited partnership model and the ongoing debate on new business vehicles.

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This book provides an in-depth legal examination of limited partnership in the context of China’s venture capital and private equity market. It aims to provide an authoritative and timely evaluation of the Chinese partnership law and limited partnership regime and will be a valuable tool for practitioners who need a readily available source of information on Chinese partnership law and those who wish to understand how the Chinese partnership regime operates and functions. The book explains the essential characteristics of Chinese partnership law and Chinese limited partnership, highlighting difficult and developing areas by examining relevant legislation and recent cases. In addition to Chinese authorities, it also covers legislation and cases from overseas jurisdictions, such as the UK and the US. New developments such as the amendments to the PRC Partnership Enterprise Law 2007, new legislation and regulations on foreign partnerships and private equity funds are also covered. The book explains the essential areas of Chinese limited partnership such as management and control, duties and liabilities of partners, remedies for limited partners, dissolution, liquidation and taxation. Based on thorough comparative and empirical studies, the book examines existing and potential legal problems under the current law and offers key proposals for practitioners and lawmakers. The empirical problems identified in the book may also guide subsequent discussion and legislation on the limited partnership model and the ongoing debate on new business vehicles.

Legal Perspectives on Venture Capital and Private Equity

The Limited Partnership in China

Economic Analysis of Law in European Legal Scholarship

This book brings together legal and economic perspectives to examine how organizational structures, incentives and behavioural factors shape the actions of firms and their decision-makers. It covers principal agent problems, corporate criminal and civil liability,sustainability and ESG governance, as well as emerging questions related to decentralization,DLT and blockchain. Further chapters address organisational challenges in corporate law, behavioural barriers in governance and practical financial decision-making. Overall, the volume highlights how law and economics jointly contribute to understanding and improving organisational behaviour.

This book brings together legal and economic perspectives to examine how&nbsp;organizational structures, incentives and behavioural factors shape the actions of firms and their&nbsp;decision-makers. It covers principal agent problems, corporate criminal and civil liability,sustainability and ESG governance, as well as emerging questions related to decentralization,DLT and blockchain. Further chapters address organisational challenges in corporate law,&nbsp;behavioural barriers in governance and practical financial decision-making. Overall, the volume&nbsp;highlights how law and economics jointly contribute to understanding and improving&nbsp;organisational behaviour.

Law and Economics of Organizations

Your Journey to Financial Freedom&nbsp;stands out as a beacon of financial wisdom. This book goes beyond money—it's about mindset, empowerment, and designing a life you truly deserve.&nbsp;—Farnoosh Torabi, author of&nbsp;A Healthy State of Panic As a wife, mother of three and first-generation Jamaican immigrant, Jamila knows all too well the struggles of saving for tomorrow while spending liberally today. Her voice resonates with the dynamic and diverse population of everyday people who long to break free from smart-spending rules and money-saving ultimatums that reek of joylessness. Now, podcaster Jamila offers her seasoned expertise in&nbsp;Your Journey to Financial Freedom, providing readers with the resources they need to not only save for cake but eat it, too. Your Journey to Financial Freedom&nbsp;is a firm but kind guide to being your best financial self.&nbsp;—Erin Lowry, author of the Broke Millennial series A comprehensive guide to achieving true financial independence that empowers you to make informed money decisions.&nbsp;—Bola Sokunbi, author, founder and CEO of Clever Girl Finance

A Step-by-Step Guide to Achieving Wealth and Happiness

Your Journey to Financial Freedom

China Arbitration Yearbook

This series of book includes the latest cases, materials and commentaries concerning arbitration from Supreme People's Court of PRC and other courts, the main arbitration institutions and the leading experts in China.

Apart from introducing cases and material of main and recent development of arbitration in China, this series may also include reports or commentaries by experts. By offering guidance on what to do and how to proceed in practical scenarios, this book serves as a resource for the arbitration community, particularly for those involved in cases related to China. The exploration of practical applications and theoretical advancements will be especially appealing to practitioners and scholars in the field.

The book meets the needs of the practitioners, arbitrators or academics who are interested in China arbitration. For the practitioners, it will benefit them in each stage of arbitration. For arbitrators, knowing the opinions, defenses and decisions will help them to handle the arbitration more effectively and successfully. For academics, the series of book is also an excellent source of analysis on China arbitration and all relevant judicial practice. Alongside this, for the business community and legal consultants, before doing business or providing legal consultation, they may need to know more about arbitration as alternative to litigation in China.

This series of book includes the latest cases, materials and commentaries concerning arbitration from Supreme People's Court of PRC and other courts, the main arbitration institutions and the leading experts in China.Apart from introducing cases and material of main and recent development of arbitration in China, this series may also include reports or commentaries by experts. By offering guidance on what to do and how to proceed in practical scenarios, this book serves as a resource for the arbitration community, particularly for those involved in cases related to China. The exploration of practical applications and theoretical advancements will be especially appealing to practitioners and scholars in the field.The book meets the needs of the practitioners, arbitrators or academics who are interested in China arbitration. For the practitioners, it will benefit them in each stage of arbitration. For arbitrators, knowing the opinions, defenses and decisions will help them to handle the arbitration more effectively and successfully. For academics, the series of book is also an excellent source of analysis on China arbitration and all relevant judicial practice. Alongside this, for the business community and legal consultants, before doing business or providing legal consultation, they may need to know more about arbitration as alternative to litigation in China.

China Arbitration Yearbook (2024)

The new edition of this detailed and authoritative practitioner text on the taxation law of the European Union.

The new edition of this detailed and authoritative practitioner text on the taxation law of the European Union.

EU Taxation Law

International trade and public health have long been in tension, with intellectual property law partially to blame. Patent protections have created strong pharmaceutical monopolies, making medicines unaffordable in many countries, blocking access to healthcare, and disrupting global supply chains. Attempts to remedy these public health failures have largely been fractured, with stop-gap efforts failing to meaningfully resolve the structural issues at the intersection between access, innovation, and regulation. Rather than treating these areas as separate domains, this book advocates for a holistic regulatory approach that centers public health while recognizing the deep interconnections with IP and trade. The authors argue that advancing innovation and global development requires recalibrating legal and policy frameworks to prioritize global public health as a necessary foundational requirement for robust trade and development. Tracing the evolution of these tensions across six chapters, the book critiques current regulatory reform efforts and proposes principles for a new public health framework: a treaty that places health not in opposition to trade and IP, but firmly at the center.

Centering a Public Health Framework

Fractures in IP, Trade, and Health

Contributions to Economics

This book explores the dynamic relationship between international trade and economic development within the BRICS nations (Brazil, Russia, India, China, and South Africa). It examines the challenges and opportunities faced by these emerging economies in the global marketplace, highlighting the key factors influencing their trade policies, infrastructure development, innovation strategies, and sustainable practices. Through a combination of theoretical analysis and practical case studies, the book provides valuable insights for policymakers, researchers, and practitioners interested in understanding the complexities of international trade and economic development in the&nbsp;BRICS context. This book is will also appeal to graduate students and professionals seeking a deeper understanding of the challenges and opportunities in the fields of international trade and economic development.

Challenges and Opportunities

International Trade and Economic Development in BRICS

Studies in Economic Transition

This book provides unique insight into the economic transition of Serbia since the fall of the Milošević regime in 2000. It examines the attempts at democracy building, economic reform, and social welfare improvements within Serbia, as well as attempts to attain membership to the EU&nbsp;through the ongoing process of integration. By covering the entire post-transition period and the economic results of transition, a deep understanding of the challenges facing Serbia is presented, including insights on corruption and democratic backsliding.&nbsp;This book offers a balanced understanding of the economic progress and challenges seen within Serbia over the last 25 years. It will be relevant to students, researchers, and policymakers interested in economic transition and political economy.Ivan Vujačić
 is Professor of Economics (retired) at the University of Belgrade. He is a Fulbright Scholar and served as President of the Fulbright Alumni Association of Serbia (2022–2025).
 He is a member of the Presidency of the Serbian Association of Economists and a member of the Presidency of the Serbian Association of Economic Sciences.He was a member of parliament and faction leader for the Democratic Party in the Federal Parliament of the Federal Republic of Yugoslavia and held high positions in the Democratic Party in the 1990s. He was the Serbian Ambassador to the United Sates between 2002 and 2009.&nbsp;&nbsp;He was Vice President of the European Movement in Serbia (2019–2023) and President of the Movement’s Forum for International Relations during that time.&nbsp;

This book provides unique insight into the economic transition of Serbia since the fall of the Milošević regime in 2000. It examines the attempts at democracy building, economic reform, and social welfare improvements within Serbia, as well as attempts to attain membership to the EU&nbsp;through the ongoing process of integration. By covering the entire post-transition period and the economic results of transition, a deep understanding of the challenges facing Serbia is presented,&nbsp;including insights on corruption and&nbsp;democratic backsliding.&nbsp;&nbsp;This book offers a balanced understanding of the economic progress and challenges seen within Serbia over the last 25 years. It will be relevant to students, researchers, and policymakers interested in economic transition and political economy.

Economic Transition, Democracy and EU Integration

The Post-Socialist Transition of Serbia

Facilitating Digital Trade in ASEAN and East Asia

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