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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;

World Scientific Studies in International Economics

This volume is a collection of Jota Ishikawa's past and recent research on strategic trade policy. Chapters one and two are concerned with technical matters when studying strategic trade policy rather than the analysis of strategic trade policy itself. The chapters particularly introduce an innovative method of illustrating the Cournot-oligopoly equilibrium and the Cournot-oligopsony equilibrium on the price-quantity plane. Chapter three surveys the pioneering work by James A Brander and Barbara J Spencer and examines several points that are often overlooked or misunderstood when discussing theoretical models of strategic trade policy. Chapters four through six deal with market integration through trade liberalization in the context of strategic trade policy. It is shown that trade liberalization may generate unexpected effects. Chapters seven through nine investigate trade costs and trade policies in the presence of firm heterogeneity. Implications obtained in these chapters are different from those in the Melitz model. Chapters 10 and 11 are concerned with information about strategic trade policies. In particular, these chapters study what information is needed when employing strategic trade policies. Chapters 12 through 15 explore strategic trade policies with intermediate inputs. As global value chains develop, it is becoming increasingly important to analyze trade policies in vertical market structures.

Strategic Trade Policy

Palgrave Debates in Business History

This book explains the fascinating history of higher commercial education in Japan; by “higher” commercial education, the editors mean an innovative, academic approach to the study of commerce in vocational schools designed to produce managers and leaders capable of navigating an increasingly sophisticated global trade system.This volume first explains the European roots of Japanese higher commercial schools and how those early European schools began to influence commercial education outside Europe. Subsequent essays in the volume explain how Japanese students ended up in Europe (particularly in Antwerp) studying commerce, and how they brought back to Japan ideas about how European schools could be adapted to the Japanese context. More crucially, the chapters connect commercial schools operated by Japan in pre-war China to both higher commercial schools in Japan and Europe.Scholars have long been fascinated (and perhaps puzzled) by Japan’s breathtakingly rapid economic development during the Meiji period (1868–1912). This work on commercial education provides researchers with added context about that process. It will be of interest to&nbsp;scholars of business history specializing in Japan’s Meiji period, China’s treaty port economy, and nineteenth-century European business.Paul Sinclair is Associate Professor in the Faculty of Business at the University of Regina, Canada. He has been fascinated by the Tōa Dōbun Shoin and Japan's business/language schools situated in China for more than 25 years. He recently completed a translation of a book about the Tōa Dōbun Shoin by Yoshihisa Fujita, Japan's premier expert on the elaborate fieldwork programs at the institution.OkadaKentaro&nbsp;is Professor in the Faculty of Law at Aichi University, Japan. His research specializes in comparative politics, with a particular focus on Canada. Throughout his career, he has also maintained a strong interest in the international comparative study of higher education.

A Study of Commerce in Vocational Schools

Japan’s Higher Commercial Education Boom, 1875–1945

This well-established commentary gives private client advisers and accountants an expertly written and highly practical guide to the main planning points, potential pitfalls and possible solutions to consider when dealing with IHT and estate planning solutions. The October 2024 Budget statement introduced some of the most consequential changes to the inheritance tax regime and the new edition of Ray and McLaughlin's Practical Inheritance Tax Planning is updated to take account of this new landscape. The concept of domicile was removed from the UK tax system with effect from 6 April 2025. As such the scope of UK IHT on non-UK situated assets is no longer determined by an individuals domicile status; it is now judged on how long the individual has been resident in the UK. All individuals are affected whether they were domiciled in the UK or non-domiciled under the old rules. The changes to the residence based system also has an impact on the IHT treatment of trusts and excluded property (non-settled property situated outside the UK). A further significant change covered in the updated edition is the change to to the IHT rules relating to Agricultural Property Relief and Business Property Relief (with exception of unlisted shares) with effect from 6 April 2026. The commentary also reflects the change which means that inherited unused pensions and death benefits will be within a deceased's estate for IHT purposes. There are important planning implications relating to all the these changes and the revised commentary will highlight these along with any identified pitfalls. Key points will be highlighted throughout and all examples updated, with new ones being added where necessary.

Ray and McLaughlin's Practical Inheritance Tax Planning 17th edition

Asian Yearbook of International Economic Law

The Asian Yearbook of International Economic Law (AYIEL) 2025 addresses the rapidly evolving field of international economic law with a special focus on Asia and the Pacific. With the rapidly changing geopolitical situation, protectionist measures have been taken by many countries, which has caused significant impact on international economic governance. Given the importance of Asia and the Pacific, it is necessary to study on trade protectionism and its impacts especially from a regional perspective.

Asian Yearbook of International Economic Law 2025

Confronting the Triple Crisis of Inequality, Security and Climate

Sustainability and the Future of International Trade

The law codes in the Middle East North Africa (MENA) region are a well-crafted blend of civil and Islamic law in which civil law principles do not violate Islamic provisions. Yet, common law principles derived either from English common law or Islamic customary usages remain unidentified and thus ignored. Here, this complex scenario is rectified through a comparative analysis of the primary data (e.g. cases, statutes and arbitral award decisions), adding common law and uncodified Islamic custom to MENA law codes. The purpose of this comparative analysis is to allow common legal principles found in civil, common and Islamic law to be distilled in order to create a new, harmonised international commercial arbitration law code (HICALC) or uniform Arab arbitration law (UAAL) for adoption in the MENA region, where these principles already greatly influence the legal systems and can be readily assimilated into a harmonised or uniform code. The work demonstrates that this new code would lead to improved arbitral award enforcement in the MENA.

A Model Harmonised International Arbitration Law Code for the Middle East and North Africa

'An amazing book' - Paul Krugman, Nobel laureate in economics 'Timely, witty and wise' - Tim Harford, broadcaster and bestselling author of The Undercover Economist 'A breezy, low-jargon guide' - Helen Lewis, bestselling author of The Genius Myth A witty, essential guide to our new era of economic competition. From Soumaya Keynes, podcaster and columnist at the Financial Times and Chad Bown, a senior fellow at the Peterson Institute for International Economics. We used to take trade for granted. Trillions of dollars of goods and services crossed borders each year, made possible by a global, rules-based system. Nobody paid too much attention to supply chains: they just worked. Now, Trump's latest tariff announcement can crash markets, ruin your pension, and sour decades-long alliances. Brexit can sever Britain from its closest trading partners. China's export restrictions on rare earths could bring the West's car production to a crashing halt. Curbs on trade in cutting-edge chips could determine who wins the AI race. The stakes couldn't be higher. In this irreverent guide to our economic world, Keynes and Bown explore the history, players, and rules of trade, asking how we prepare for what the future might hold. Could trade wars lead to hot wars? What can the West learn from China? Timely, funny and informative, How to Win a Trade War argues that the old system is dead. But what will emerge in its place? And ultimately, what is at stake for you, your country, and your company? 'Full of insight. This is critical reading for anyone trying to make sense of today's trade disputes' - Chris Miller, bestselling author of Chip War 'Really, really good' - Jon Stewart, presenter of the Daily Show

A Friendly Guide to an Unfriendly World

How to Win a Trade War

A practical guide to the business vehicle which for many is the entity of choice for the forward thinking professional services firm and general businesses. It offers clear descriptions of the nature and consequences of LLPs and assists with the process of conversion from a partnership, covering: the formation of and transfer of a business to an LLP; relationships between members, the LLP and themselves; accounting; taxation; and insolvency; and precedents. Practically oriented and written this comprehensive handbook is invaluable for every limited liability partnership and every partnership planning to convert. This title is included in Bloomsbury Professional's Partnerships online service.

Limited Liability Partnership Handbook

This book offers a balanced and rigorous analysis of international trade, exploring its substantial economic benefits while addressing the continuing reality of protectionist measures and trade disputes.It traces the evolution of trade theory from classical concepts like comparative advantage to contemporary models that incorporate economies of scale. The authors elucidate the economic benefits of free trade, including enhanced global efficiency, lower consumer prices, expanded product variety, and the cross-border flow of innovation. The book challenges the oversimplified view that protectionism is merely the dominance of concentrated interests over broader public interests. It systematically examines the comprehensive array of protectionist rationales. These range from domestic political pressures and the infant industry argument to national security concerns and countermeasures against unfair practices, such as dumping. The analysis also uncovers the deeper economic conditions that make protectionist measures appear rational.Providing an essential framework for explaining the persistence of trade disputes and reconciling the tensions between economic principles and political constraints, this book will appeal to academics and practitioners working in international trade and business management.

Causes, Consequences, and Contemporary Developments

International Trade and Protectionism

Now in its sixth edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation. It offers readers an overall view of transfer pricing as it is practised today. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation. Readers will benefit from the practical experience that the Deloitte transfer pricing group have gained in helping businesses implement processes that deal with the business models that have evolved in today's increasingly competitive landscape. The transfer pricing environment has evolved significantly since the publication of the previous edition: - New 'Amount B' simplified guidance on wholesale tangible goods guidance issued by the OECD; - New EU public Country-by-Country Reporting rules; - Links between Country-by-Country Reporting and Pillar 2 thresholds (and exemptions); and - HMRC's new Guidelines for Compliance for Transfer Pricing; - Various changes for updated case law, etc In addition to being used by practitioners, this title is also used by undergraduate and post graduate students studying business degrees, and those studying for professional qualifications, such as the CIOT Advanced Diploma in International Taxation. This title is included in Bloomsbury Professional's International Tax online service.

Principles and Practice

Global Transfer Pricing

Routledge Advances in Regional Economics, Science and Policy

The Economics of Regional Integration

You started your business because of your skill, not because you dreamed of spreadsheets - but every time you open your bank account, a wave of dread hits, and you close it again without doing anything. If bookkeeping feels like a language you were never taught, and numbers feel tangled up with your sense of worth as a business owner, this book was written for you.

Own Your Numbers is a warm, structured 90-day plan built specifically for women in the first years of running a coaching, consulting, or service-based business - the stage where you're doing everything yourself and "figuring out the money part" feels like one more overwhelming task on an already full plate. Instead of a mountain of jargon, you get a clear day-by-day path: small, repeatable actions that turn financial avoidance into financial confidence, one manageable step at a time.

Inside, you'll learn how to:

- Separate business and personal money for good, with a simple setup that removes the guesswork
- Choose a bookkeeping system you'll actually use, without getting lost in software overwhelm
- Understand the real difference between revenue and profit, so you know what you're truly earning
- Categorize expenses with confidence, including what a deduction actually is
- Price your services using real numbers instead of fear or guesswork
- Set up a cash flow system so uneven income stops feeling like a crisis every month
- Build an automatic tax savings habit that helps you avoid nasty surprises
- Read your own monthly financial reports and use them to make real decisions

What's inside: eleven substantial chapters organized into six clear stages - Foundation, System, Categorizing, Confidence with Cash, Taxes Without Panic, and Ownership - each ending with a practical checklist and a specific "confidence milestone" to mark your progress. A full appendix of ready-to-use templates, including the Weekly Money Check-In, the Monthly Review ritual, a starter expense category list, and a list of smart questions to bring to a tax professional.

Perfect for coaches, consultants, and first-time solo entrepreneurs who feel capable in their work but shaky with their numbers - especially if you've been avoiding your bank app, guessing at your prices, or dreading tax season. As a bonus, the built-in 90-day structure means you always know exactly what to focus on next, without needing to figure out the "right order" yourself.

This book won't promise guaranteed financial security or a specific income - no honest guide can. What it offers instead is something more durable: a repeatable system and the quiet, earned confidence that comes from finally understanding your own numbers.

Own Your Numbers

Facilitating Digital Trade in ASEAN and East Asia

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