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Law and Criminology (R0)

Nguyen Thi Lan Huong

Investment Protection and Environmental Governance

The EU-Vietnam IPA in Light of Emerging Economies

&lt;p&gt;Introduction.- Part I. Context and Theoretical Background.- Navigating Environmental Concerns and Sustainability in Contemporary International Investment Agreements.- Part II. Vietnam&amp;rsquo;s Policies and Legislation on FDI and Environmental Protection: A Continuing Journey.- Vietnam&amp;rsquo;s Foreign Direct Investment Policy and Legislation Evolution.- Vietnam&amp;rsquo;s Environmental Protection Policy and Legislation: Abundant but Ineffective.- Part III. Exercising the Right to Protect the Environment under the EVIPA.- The EU - Vietnam Trade and Investment Agreements: Preserving Regulatory Space for Environmental Protection.- Expropriation and Indirect Expropriation Provisions under the EVIPA.- Fair and Equitable Treatment Standard under the EVIPA.- Fair and Equitable Treatment Standard under the EVIPA.- General Exception Clause under the EVIPA.- Part IV. Harmonising Environmental Protection Goals in Foreign Direct Investment Management in Vietnam &amp;ndash; Policy Implications.- 10 Regulatory Right under the EVIPA: Policy Implications and Key Considerations for Vietnam.- Outlook.&lt;/p&gt;

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

Von der Insel der Seligen zum Patienten Europas: Wie konnte es mit Österreich so weit kommen? Pointiert und fundiert erklärt Holger Bonin, Österreichs führender Ökonom und Chef des Instituts für höhere Studien (IHS), wie sich ein Vorzeigestaat zum Pflegefall entwickelte. Er zeigt aber auch, wo die Potenziale liegen und was jetzt zu tun ist, um das Land wirtschaftlich wieder an die Weltspitze zu bringen.

Von der Insel der Seligen zum Patienten Europas: Wie konnte es mit Österreich so weit kommen? Pointiert und fundiert erklärt Holger Bonin, Österreichs führender Ökonom und Chef des Instituts für höhere Studien (IHS), wie sich ein Vorzeigestaat zum Pflegefall entwickelte. Er zeigt aber auch, wo die Potenziale liegen und was jetzt zu tun ist, um das Land wirtschaftlich wieder an die Weltspitze zu bringen.

Was ist los mit Österreich?

Governing China in the 21st Century

Lessons for the West and global south countries from China’s leading innovation cluster

Dragon Innovation: Shenzhen

This volume provides a comprehensive legal examination of BIMSTEC’s evolving institutional framework, critically analyzing its role in fostering regional cooperation and partnership in alignment with SDG17. The book explores how legal frameworks can serve as mechanisms for strengthening regional integration, enhancing policy coherence, and promoting multi-stakeholder partnerships across BIMSTEC member states. By engaging with legal scholarship and comparative regional models, it evaluates how BIMSTEC can facilitate cross-border trade, investment, and regulatory harmonisation to create a more interconnected and resilient economic bloc. The chapters collectively address the legal dimensions of SDG 17 by examining BIMSTEC’s potential in fostering public-private partnerships, improving regional governance structures, and establishing inclusive legal frameworks for sustainable development. Key themes include legal mechanisms for trade and investment integration, transnational crime cooperation, refugee governance, environmental stewardship, etc. The volume further delves into sector-specific legal reforms that can enhance institutional collaboration and knowledge-sharing within the BIMSTEC framework, drawing lessons from other regional organizations such as ASEAN and the EU.
With contributions from leading legal scholars, policymakers, and jurists, this book is an essential resource for those engaged in international law, regional governance, and sustainable development. By centering its analysis on SDG 17, it offers actionable legal insights into how BIMSTEC can strengthen institutional partnerships, advance collective decision-making, and reinforce the legal infrastructure necessary for achieving long-term regional cooperation.

Pathways to Sustainable Development and Regional Cooperation

Legal Reforms in BIMSTEC Member-States

The Last Bloodcarver Duology

These Violent Delights meets Divine Rivals in the explosive finale to The Last Bloodcarver duology-with a riveting medical magic system and lush Vietnam-inspired fantasy world. Kochin is a heartsooth-a rare being with the ability to heal any wound. Any wound, that is, except death. Intent on defying nature and bringing Nhika back to life, Kochin keeps her body in a life-preserving casket and waits for a miracle. Stricken with grief and descending into madness, Kochin realizes the answer to his desperate quest can only lie in one place: Yarong, the lush yet battle-ridden island the first heartsooths called home. Months later, Nhika wakes in a familiar manor-house, with Kochin nowhere to be found. As she traces his footsteps across Theumas, she discovers the haunting path he walked to bring her back, and a world changed by war. When Kochin discovers the true and grisly way to resurrect a person from the grave, he must decide exactly how much he is willing to sacrifice, in order to reunite with the woman he loves... Don't miss this stunning dual-POV follow up to The Last Bloodcarver, where morals will be tested, hearts pushed to the limit, and fates determined once and for all. Vanessa Le's jaw-dropping sequel is a bloody and luscious spectacle to be devoured in one sitting. Praise for The Last Bloodcarver duology: 6 starred reviews "A smart, lush, and utterly compelling read." - Marie Lu, #1 New York Times-bestselling author of Legend "You'll gasp, you'll scream, you'll cry, and you'll be begging for the next book." - Chloe Gong, #1 New York Times-bestselling author of These Violent Delights "The perfect blend of sci-fi, fantasy, and romance." - Axie Oh, New York Times-bestselling author of The Girl Who Fell Beneath the Sea "Obsession-worthy characters." - Joan He, New York Times-bestselling author of The Ones We're Meant to Find "Absolutely captivating. This is one to be savored." - Grace D. Li, New York Times-bestselling author of Portrait of a Thief ¿ "Engrossing, moving, and intricately detailed." - Kirkus Reviews, starred review ¿ "Sharp and satisfying, this duology belongs in all....collections." - School Library Journal, starred review

His Mortal Demise

This book examines the Chinese vocational education system—an arena of growing significance in China’s economic transformation. Over the past few decades, the central government has moved to decentralize a traditionally school-based skill development system, embracing a more market-oriented model that incorporates substantial employer involvement. This shift has produced a highly decentralized system centered on targeted training partnerships between schools and firms. These collaborations, further institutionalized by a series of reforms associated with the Made in China 2025 initiative, have helped alleviate skilled labor shortages and sustain the competitiveness of China’s industrial sector globally. Yet, this book argues that neither a centralized, school-led model nor a decentralized, employer-driven approach has established the ideal institutional foundations necessary for sustainable workforce upskilling. This provocative study explores the future of skills development in China and identifies critical reforms needed to build a labor force capable of sustaining the country’s economic trajectory in the decades ahead.

This book examines the Chinese vocational education system—an arena of growing significance in China’s economic transformation. Over the past few decades, the central government has moved to decentralize a traditionally school-based skill development system, embracing a more market-oriented model that incorporates substantial employer involvement. This shift has produced a highly decentralized system centered on targeted training partnerships between schools and firms. These collaborations, further institutionalized by a series of reforms associated with the 
 Made in China 2025
 initiative, have helped alleviate skilled labor shortages and sustain the competitiveness of China’s industrial sector globally. Yet, this book argues that neither a centralized, school-led model nor a decentralized, employer-driven approach has established the ideal institutional foundations necessary for sustainable workforce upskilling. This provocative study explores the future of skills development in China and identifies critical reforms needed to build a labor force capable of sustaining the country’s economic trajectory in the decades ahead.

An Institutional Dilemma in China's Vocational Education System

Upskilling the Chinese workforce?

Vietnam And The Global Economy

The Vietnamese Economy and the Fourth Industrial Revolution is a collection of in-depth studies that provides a comprehensive view of Vietnam's economy in the context of the Fourth Industrial Revolution. The book not only presents theoretical concepts but also emphasizes practical insights, contributed by scholars, practitioners, government officials, and business leaders.

Readers will explore applied research in fields such as marketing, behavioral economics, tourism, and management, with prominent topics including consumer behavior in Ho Chi Minh City, the impact of service quality on university branding, and leadership styles in Vietnamese businesses. The book also analyzes human factors in management, including ethical leadership, female leadership, work motivation, as well as topics like microfinance, remittances, and digital transformation, shedding light on changes in consumer behavior and business management strategies in the digital age.

Additionally, the book discusses the influence of independent directors and tourism on Vietnam's economy, offering up-to-date information on the challenges and opportunities Vietnam faces in the era of globalization and industrialization. This book is an essential resource for researchers who wish to gain a deeper understanding of Vietnam's modern economy.

The Vietnamese Economy And The Fourth Industrial Revolution

Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application

This book examines the field of financial cooperation and regulation along the Belt and Road. By evaluating the relevant theories, investigating the different sectors and analysing the practices of the individual country case studies, the book presents a well-rounded portrait of the topic.&nbsp; &nbsp; &nbsp;The book draws from experiences of different jurisdictions and provides a thorough and comprehensive study of different sectors, such as banking, bond, transportation finance, professionals, and others. The&nbsp;chapter authors’ in-depth experience provides both an academic's and practitioner’s view into the variety of topics explored.&nbsp; &nbsp; &nbsp; &nbsp;&nbsp;This book is beneficial to undergraduate and postgraduate students, academics, financial professional, as well as law enforcement agencies and financial regulators who are interested in financial regulatory issues that have arisen as a result of China's Belt and Road Initiative.

This book examines the field of financial cooperation and regulation along the Belt and Road. By evaluating the relevant theories, investigating the different sectors and analysing the practices of the individual country case studies, the book presents a well-rounded portrait of the topic. &nbsp;&nbsp;&nbsp;&nbsp;The book draws from experiences of different jurisdictions and provides a thorough and comprehensive study of different sectors, such as banking, bond, transportation finance, professionals, and others. The&nbsp;chapter authors’ in-depth experience provides both an academic's and practitioner’s view into the variety of topics explored.&nbsp; &nbsp;&nbsp;This book is beneficial to undergraduate and postgraduate students, academics, financial professional, as well as law enforcement agencies and financial regulators who are interested in financial regulatory issues that have arisen as a result of China's Belt and Road Initiative.

Along the Belt and Road

Financial Cooperation and Regulation

This book is a seminal study of the European Ombudsman, focusing on current challenges and future developments by its leading expert commentators. This open access volume traces the evolution of the European Ombudsman over its first almost three decades. Its focus however lies on the current challenges and future perspectives of this ever-innovative EU institution. It brings together leading voices from academia, EU institutions, civil society, and the European Ombudsman's office. It highlights developments and future potential in several salient fields, from data infrastructure and digital platforms over environmental protection and border protection agencies to revolving doors and industry lobbying. The collection's breadth of study and depth of expertise will mean this is required reading for scholars of EU law, from both a constitutional and consumer law perspective. The ebook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com. Open access was funded by the European University Institute.

From Old Battles to New Challenges

The European Ombudsman Investigated

Springer Textbooks in Law

Competition Law – Digital Markets Act – Platform Regulation

Digital Competition Law

This book provides a comprehensive and systematic analysis of the emerging fourth generation of Chinese investment treaties. It argues that these treaties are entering an exploratory phase, shaped by the concurrent evolution of both China’s foreign investment regulatory regime and the broader landscape of international investment law. The period has witnessed significant breakthroughs over the past five years, including the promulgation of China’s new Foreign Investment Law, the conclusion of the China-EU Comprehensive Agreement on Investment and the Regional Comprehensive Economic Partnership, and China’s active engagement in investment arbitration. Given China’s important role in the global investment regime, its fourth-generation investment treaties warrant particular attention. This book will be valuable not only for Chinese scholars and practitioners specializing in international investment treaties and arbitration, but also for their international counterparts seeking to understand China’s domestic investment reforms and their interactions with international investment treaties.

Progress, Prospects and Implications

The Emerging Fourth Generation of Chinese Investment Treaties

Understanding China

This book sorts out the causes, consequences and the evolution path of China's economic reform process from the historical dimension of China's economic policy changes, from which the long-standing contradictions and conflicts between the two different models can be seen throughout the process, i.e. the market economy and the state-dominated economy (e.g., Lenin's 'special state capitalism') as well as the potential risks that will be brought by the pause of market and law reform on China's economic and social development. The dispute on the paths exists and will continue, which builds the great complexity and arduousness since China's Reform and Opening-up. This book is written by Chinese economist Jinglian Wu, which helps readers to understand the history and logic behind China's reform and opening-up, as well as the challenges China is facing.

China’s Economic Reform Process

Investment Protection and Environmental Governance

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