论商事仲裁在知识产权纠纷运用的可行性

在当今国际社会，对于跨国知识产权纠纷解决的主要方式是诉讼。但随着知识产权日益国际化、多样化，诉讼解决方式已不能满足国际知识产权发展的需要，各国都纷纷要求建立更加公平有效的纠纷解决机制以便弥补公权力的救济不足。本文从跨国知识产权的可仲裁性进出发，进而分析国际商事仲裁模式在知识产权中的应用问题。     

为什么上市公司选用仲裁解决争议？

现代商事仲裁制度应用广泛。作为一种诉讼外的争议解决方式,仲裁曾经被大量应用在贸易,尤其是国际贸易合同中。随着中国产业经济的转型和市场经济的发展,仲裁因其能更灵活按照当事人的意愿解决纠纷,渐渐被越来越多的不同领域的商事主体选择作为其解决争议的方式。     

国际商事友好仲裁制度的构建和发展——以自贸区仲裁规则为视角

当前,贸易全球化进程不断加快,贸易摩擦也日渐增多。友好仲裁制度因其特点,已成为解决商事纠纷的重要方式之一。本文将以我国上海自贸区仲裁规则为研究视角,在分析友好仲裁制度特点的基础上,分析自贸区仲裁规则的意义、创新并对其进行评价,从而针对性地提出意见建议,更好推动国际商事友好仲裁制度的构建和发展。     

中国—东盟自由贸易区内知识产权纠纷的替代性争议解决方式研究——一种经济学观点

随着中国—东盟自由贸易区的发展,中国与东盟企业之间的知识产权纠纷日益增加,而单一的诉讼解决方式已无法满足双方日益增加的知识产权纠纷需要。由于知识产权纠纷解决机制的公共物品属性、知识产权纠纷解决的诉讼垄断造成的社会净福利损失、以及纠纷解决机制的组合降险功能等,决定了替代性争议解决方式解决双方知识产权纠纷的必然性。当前中方企业应提高涉东盟知识产权纠纷的仲裁意识,选择合适的仲裁机构,采取不同的策略进行调解、和解,以解决双方间的知识产权纠纷。     

友好仲裁制度在我国的建立

国际民商事纠纷的解决主要有协商、调解、仲裁和诉讼等几种方式,各种方式可谓各有利弊.其中,仲裁作为解决民商事纠纷的一种有效方式,因其自身具有灵活、快捷、费用低廉和保密等特点,在世界各国日益受到人们的青睐.国际商事仲裁随着世界经济一体化进程的加快,作.为解决跨国纠纷的有效手段之一,得到广泛应用,随之也产生了一些相关法律问题.     

论近代中国商会的商事仲裁功能

在“群情隔阂,势涣力微”的清朝末年产生的近代中国商会,从它诞生的那一刻起,就将商事仲裁作为其主要的职能之一。商事仲裁即商会对商人间的各类商事纠纷进行评议,做出裁决,以息讼和解、固结团体、保护工商的一种方法。 一、商事仲裁的缘起 商事仲裁的产生是源于一定的物质生活条件和社会经济土壤。     

以《仲裁法》自愿原则为视角探略仲裁第三人

当事人居于自愿原则所形成的私法契约——仲裁协议,是仲裁活动存续的基石,但在商事纠纷解决中仲裁裁决的效率和权威是不容忽视的。尤其是在经济社会高度发达的今天,仲裁第三人制度的引入,不失为是一项解决路径。有限地突破当事人的自愿性,在立法上完善传统仲裁制度,适当转变当事人自愿性应用的理念,为仲裁第三人制度的创设提供必要的法律保障。     

著作权纠纷仲裁解决机制研究

著作权纠纷仲裁解决机制与程序繁琐、周期冗长的诉讼方式相比,一方面,仲裁程序更为简化,当事人的权利能及时得到救济;另一方面,仲裁的一裁终局制度,缩短了争议解决的周期,确保了争议的快速高效解决。从我国目前在立法和实践的需要来看,著作权纠纷通过仲裁方式解决经历了由不明确规定到明确认定的一个转变过程,利用仲裁机制解决著作权纠纷就要发挥仲裁独特的优势,在效率和公平中找到恰当的平衡点,体现仲裁的生命力。     

论临时仲裁应用于我国海事仲裁的必要性

临时仲裁是仲裁的重要组成部分,对于机构仲裁而言,这种仲裁形式具有灵活性、便捷性、经济性等优点,更能满足当事人私权自治的急迫需要。目前我国还不承认临时仲裁制度,对我国仲裁发展存在负面影响,在海事仲裁领域表现尤为突出。当今国际海事纠纷仲裁,绝大部分采取临时仲裁的形式,与我国仅设机构仲裁形成鲜明对照。随着我国与国际经济交往的日益频繁,我国仲裁制度也应与国际惯例或者国际通行规定相符合。     

浅析国际商事仲裁的证据标准

国际商事仲裁证据复杂,在探讨证据标准考察了国际商事仲裁证据制度的基本价值取向;探讨了诉讼中和国际商事仲裁中证据标准的差异和各自特点;结合对诉讼证据特征的分析,参考有关仲裁实践与规则制定,归纳了国际商事仲裁证据标准的自有特征,藉以对理解国际商事仲裁证据,及完善我国涉外仲裁证据规则有所助益。     

皖江示范区税收政策现状分析与对策研究

税收政策是政府调节地区经济发展的重要手段,它利用税收机制作用于区域经济的各个方面。文章主要从税收角度研究和探索皖江示范区的产业转移,通过对皖江示范区税收收入情况和税收政策的分析,说明税收政策在皖江城市带承接产业转移过程中所起的作用,并从问题分析中梳理出制约产业转移的税收因素。在此基础上,对皖江示范区在税收体制改进、区内税收协调与合作、税收分配机制、税收优惠政策和税收一体化等方面提出了相关对策与建议,从而使皖江示范区更好地利用合理的税收政策、发挥税收的杠杆作用,为承接产业转移提供示范效应。     

影响涉农税收优惠政策执行有效性的因素实证分析

涉农税收优惠政策在地方政府的执行过程中并没有取得预期的效果,而有关政策执行有效性的实证研究还非常缺乏。基于实证研究发现,政策执行主体行为、涉农税收优惠政策的目标及标准、政策执行保障机制以及目标群体素质与政策执行有效性之间呈显著相关性。     

在深化结构性减税中推动税制改革

近年来,党中央、国务院决定推行结构性减税的税收政策,从个人所得税的起征点提高,到营业税改增值税试点改革等税收政策,我国在减税政策上采取了实际行动。减税在理论上能刺激投资和消费,促进经济的增长,因而,减税逐渐成为了世界各国刺激经济的措施。实际上,我国实施结构性减税不仅是应对金融危机的临时之举,从长远来看,如何深化结构性减税成为我国当今税收改革的方向,也是增强群众幸福感的一个重要举措。     

企业慈善捐赠税收政策效应的国外研究述评

企业慈善捐赠的税收政策效应是国外公共经济学界研究的热门话题之一.文章介绍了国外企业慈善捐赠税收政策效应的理论和实证研究的进展,评析了已有研究的成果及局限,最后提出未来可能的研究方向.这对于推动我国企业慈善捐赠的税收政策研究具有重要意义.     

基于产业安全的税收管理研究初探

产业安全是国家经济安全的重要组成部分,是国家制定产业政策、实行经济干预的最基本出发点。本文主要对产业安全下的税收管理进行研究,分析了产业安全公共物品的属性,并根据该属性将产业安全问题看作是一种"新型的市场失灵"。在此基础上引入税收管理,分析税收管理与产业安全的内在联系,最后得出税收管理是政府实施宏观调控,矫正市场失灵,维护产业安全的重要工具。     

碳关税对我国产业国际竞争力的影响及对策分析

近年来,随着经济的发展,也出现了越来越多的气候变化问题,一些发达国家以应对此问题为理由提出对本国进口的碳排放量较大的产品征收一种特别的关税——二氧化碳排放关税,即碳关税。虽然我国现在反对征收碳关税,但是考虑到发达国家在国际经济秩序中所处的主导地位,掌控着绝对的话语权,而我们发展中国家之间对碳关税又缺乏统一协调的立场和一致的观点,因此发达国家极有可能在未来单方面实施征收碳关税的政策。碳关税的开征将毋庸置疑的对我国的出口产业造成严重冲击,因此,我国应当未雨绸缪,积极应对碳关税。总体上看,我国在国内征收碳税可能是一种比较有效的应对发达国家碳关税的方法。     

Does Public Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*

In this study, we examine the effect of increased tax transparency on the tax planning behavior of European banks. In 2014, the European Union introduced public country-by-country reporting requirements to the banking industry. Treating this new requirement as an exogenous shock, we find limited evidence consistent with a decline in income shifting by the banks' financial affiliates in the post-adoption period (starting from 2015). We do not, however, find robust evidence of a significant change in the consolidated book effective tax rates among the affected banks. Our findings suggest that increased transparency from public country-by-country reporting can deter tax-motivated income shifting but that it did not appear to materially influence the banks' overall tax avoidance. Our findings have policy implications for the ongoing debate between the European Parliament, the Organisation for Economic Co-operation and Development, and accounting standard-setting bodies on whether to require multinationals to publish country-by-country reports.     

Tax reform issues in Korea

The relatively simple nature of the tax policy in Korea is changing recently, as widening income gap, unemployment, social expenditures, and decentralization have become important policy issues. In this paper, the tax system in Korea is overviewed, and several important tax reform issues such as economic growth, tax competition, redistribution, tax assignment, and real estate taxes are discussed. The main reform issues are the followings. The tax burden is expected to rise, but the direction of changes in tax mix is not clear since social expenditures can play as important role as direct taxation for redistribution. Taxes related to real estates in Korea are too complicated, and the progressivity is needed to be lessened. The roles of central and local governments with respect to tax policy are not well designed. Redistributive function should be assigned to the central governments, and tax exporting of local governments should be minimized.     

The Elasticity of Taxable Income: The Case of South Africa

A key tax policy parameter that has received much attention in the international literature, but about which there is substantial uncertainty, is the overall elasticity of taxable income. The size of this parameter is central to the formulation of tax and transfer policy, as well as for the study of the welfare implications of tax decisions. This paper uses a panel of individual tax returns for the period 2009–2013 and the phenomenon of “bracket creep” to construct instrumental variable estimates of the sensitivity of income to changes in tax rates. Estimates suggest that the overall elasticity of taxable income is approximately 0.3, while that of broad income is significantly lower. The overall response is primarily driven by the elastic response of taxable income for high‐income earners, who have an elasticity of closer to 0.4. Using the elasticity estimates within an optimal tax framework, it is determined that the optimal marginal tax rate for the top 10% of income earners is broadly in line with the current income tax schedule. However, results also suggest that there is little scope for raising marginal rates on high‐income earners further without inducing a negative revenue response.     

VATs in CEE Countries: A Survey and Analysis

Ten Central and Eastern European countries have applied for membership of the European Union (EU). The adoption of the value-added tax (VAT) is a nonnegotiable condition. Accordingly, all these countries have introduced the VAT which, in principle, is a highly product-neutral, factor-neutral and revenue-productive tax. A review of the structures of the various VATs indicates that more can be done to tax public sector bodies and cultural services. In some countries, immovable property and the agricultural sector can be treated more even-handedly. However, the most important structural weakness of the VATs is the exemption and lower taxation of so-called essential products. VATs are ill-suited to enhance progressivity in tax burden distribution. It is concluded that policymakers should now focus their attention on improving the administration of their VATs. As in many other countries, tax policy often is tax administration.