解决国际税收争议的国际法方法及其不足

随着各国经济交往的日益密切，国家间缔结的避免双重征税协定的数量也不断增加。尽管各国有着相似的财政目标，但当他们把缔结的税收协定适用于具体问题时，却常常产生极为不同的结果。对于这种因税收协定的解释和适用引发的争议，传统的方法是通过当事国之间的相互协商程序来解决，然而，近年来，越来越多的国家认识到相互协商     

论国际税收协定争议仲裁的法律特征

国际税收协定争议仲裁以有关各方的自愿为基础,所谓的"强制仲裁"是不存在的.在仲裁过程中,纳税人实质性地参与仲裁程序具有理论和实践基础.税收仲裁作为一种争议解决的法律途径,其裁决应具有约束力.对税收协定争议仲裁的监督机制可通过在双边条约的基础上成立专门委员会来实施.     

仲裁——解决借款合同争议的有效途径

目前．解决银行借款合同争议的方式主要是双方协商或向管辖地人民法院诉讼。但在银行工作实践中．由于诉讼标的分属不同的人民法院管辖，审结案的周期长。如遇项目周期短的企业在一审后，又选择上诉，再提请检察院抗诉等程序拖延时间，有的长达四、五年．最后判决下来，资源消耗枯竭．机器设备磨损，没有了执行价值，银行常常     

劳动争议仲裁时效中断的法律判断

在劳动权利的维护中,劳动争议仲裁时效是一项极为重要的制度。超过劳动争议仲裁时效,即便劳动者的主张在实体上是正当的,也无法获得法律保护,即丧失胜诉权。劳动争议仲裁时效的中断是该制度的一项重要内容,是否构成中断将直接导致时效之有无。     

2004:普华永道不良资产投资者调查报告--对中国NPL市场外国投资团体战略、倾向与期望的一次调查

1999年，中国政府迈出了实质性的第一步，开始处理困扰其银行体系多年的不良资产问题。根据市场评估机构对银行体系一半的贷款所做出的评定，很明显中国政府需要采取措施了。政府做的事情之一就是将国有四大银行的坏账资产剥离到新成立的4家资产管理公司，金额约为1700亿美元。资产管理公司负责对不良资产进行处理，并将所得收益上交政府。     

运用合理期待原则解决保险争议的探索

一、美国保险法对于合理期待原则的概述合理期待原则由Keeton法官于1970年提出,是保险法领域特有的原则,目前,国外许多法院和学者将合理期待原则定位为保险合同解释原则之一。     

保险合同限制责任条款的适用争议与解决路径--以车辆商业险为视角

一、问题的提出 案例比对一：机动车第三者责任保险（以下简称“三者险”）中,投保人在向受害第三人支付住院医疗费后,往往要求保险公司全额理赔。保险公司则以三者险医疗费赔付条款中“国家基本医疗保险标准”为由,只同意在医保范围内理赔,遂涉诉。针对该争议焦点,审判实践中存在截然相反的生效判决,如：     

政策助力破解外贸发展难题

为了保持中国国内经济复苏的势头,防止二次探底,同时考虑人民币升值的压力、中国国内房地产市场调控压力等因素,中国要继续落实好稳定外需的各项政策措施,保持人民币汇率在合理、均衡水平上的基本稳定,积极应对国际贸易摩擦,保持出口回升向好势头,同时加快转变外贸发展方式,促进外贸健康可持续发展     

IFRS adoption in China and foreign institutional investments

We examine the effectiveness of China’s IFRS adoption from the perspective of an important set of financial report users, foreign institutional investors. We find that foreign institutional investment does not increase after China’s IFRS adoption, and some evidence that it actually declines, particularly among firms with weaker incentives to credibly implement IFRS, or with greater ability to manipulate IFRS’s fair value provisions. We also find that the association between earnings and returns generally declines after IFRS adoption, consistent with reduced earnings quality. In addition, we find that foreign institutional investors’ returns decrease after China’s IFRS adoption. Finally, the decline in foreign institutional investment is greater among investors from countries with weak institutions that have also adopted IFRS. Taken together, our evidence suggests that the weak institutional infrastructure in China’s transitional economy impairs IFRS’s intended goal of attracting institutional investment through improved financial reporting quality. Further, financial information users’ home country institutions and IFRS adoption experience affect the effectiveness of IFRS adoption.     

如何申请金融仲裁

中国国际经济贸易仲裁委员会(CIETAC)审理金融行业争议由来已久，并在不断扩大服务范围。1994年8月26日，国务院证券委员会向中国国际经济贸易仲裁委员会下发了证委发(1994)20号《国务院证券委员会关于指定中国国际经济贸易仲裁委员会为证券争议仲裁机构的通知》。1994年10月11日，中国证券监督管理委员会下发了证监发字(1994)     

Financial factors in foreign direct investments: A dynamic analysis of international data

In contrast to existing empirical foreign direct investment (FDI) studies that examine the static effects of strategic or real economic variables, this paper focuses on the impacts of financial variables on FDI outflows for four largest industrial countries using dynamic time series methods. The results show that FDI outflows are non-stationary but have a long-run cointegrating relationship with real exchange rates. In addition, there are causal effects of exchange rates on direct investments in the short run. Multivariate cointegration analysis shows the significance of financial channels such as cost of capital and real wealth through which the real exchange rate effects operate. The effects of financial channels are comparable to those of the real wage rate channel. Overall, the present paper provides significant and methodologically consistent international evidence for dynamic interactions between FDIs and financial variables.     

寻求最佳解决方案

一场九小时的谈判 2012年4月1 7日晚上九点半,中国出口信用保险公司(简称:中国信保)会议室仍是灯火通明,会议桌上凌乱地放着一瓶一瓶的空矿泉水瓶,会议室内的白板上,写满了一个一个的谈判方案.谈判室外,不时开门从会议室内走出谈判的人员,或私下讨论,或是电话对外请示.     

探寻实现农民增收的有效途径

解决好农业、农村和农民问题,是我们党和政府全部工作的重中之重,而实现农民增收又是其中的一大主题.实现农民增收,既要有体制保障,也要有得力措施;当各项措施都能落实到位时,农民增收这一难题便得以破解.     

站在新起点 寻求新突破

今年深圳经济特区建立30年,伴随着特区的成长与发展,交通银行深圳分行也走过了20年的发展历程。三十年间,深圳以令人惊叹的＂特区速度＂取得了举世瞩目的辉煌成就,二十年来,交通银行深圳分行也同样走过了一条不断壮大而又不乏崎岖的发展道路,在市委、市政府和人民银行、     

Accounting for investments and the relevance of losses to firm value

Recent research has documented investment in research and development as a key driver of the market value of currently unprofitable firms (hereafter loss firms) in a knowledge-based economy. We broaden this argument to consider the influence of accounting for investments in general on the relation between current profitability and firm value for loss firms. Specifically, in the context of a resource-based economy, we find that exploration costs, cash flow measures of investment, and research and development costs help to explain the value of loss firms and reduce the negative relation between current profitability and firm value.     

用体制改革化解流动性过剩

对于流动性过剩问题的讨论,目前存在两种状况，一是有的观点只局限于金融领域,甚至将它只看成一种货币现象：二是有的观点过度夸大了流动性过剩的负面作用,甚至使人有恐惧心态。其实,对于流动性过剩问题,不仅不能只作为货币现象来讨论，而且也大可不必过分地恐惧它，而是应该从整个经济体制的角度全方位地分析它，科学地对待它。     

Extending the Basel II approach to estimate capital requirements for equity investments

Under the Basel II banking regulatory capital regime the capital requirements for credit exposures are calculated using the Asymptotic Single Risk Factor (ASRF) approach. The capital requirement is taken to be the contribution of an exposure to the unexpected loss on the bank’s diversified portfolio. Here we extend this approach to calculate capital requirements for equity investments. We show that in the case when asset values have a normal distribution an analytical formula for the unexpected loss contribution may be developed. We show that the capital requirements for equity investments are quite different to those of credit exposures, since equity investments can suffer substantial loss of value even when the underlying company has not defaulted.