WTO视角下我国税收犯罪立法面临的挑战及发展态势

中国加入WTO,对现行税制的冲击无疑是巨大的.由此而引致的税收犯罪是新型的和复杂的.也使我国的税收犯罪立法面临着严峻的挑战.如何从容应对挑战并准确预测税收犯罪立法的发展态势,让刑法的公正内涵与保护外延,在WTO规则面前获得淋漓尽致的发挥,这是摆在法律工作者特别是刑事立法工作者面前的一项十分重要而又紧迫的任务.     

优惠原产地规则与WTO 多边贸易体制的冲突与协调--兼评中国的优惠原产地规则法律制度

在许多方面优惠原产地规则与WTO的原产地规则是相冲突的,从表面上来看,优惠原产地规则与WTO多边贸易体制存在种种冲突.而从优惠原产地规则的发展、优惠原产地规则与多边贸易体制实质上的关系及GATT1994的第24条等来看,优惠原产地规则与多边贸易体制是协调的.中国的优惠原产地规则的法律制度建设才刚刚起步,在运用中还存在这样那样的问题,这需要在优惠原产地规则的法律制度建设中明确我国优惠原产地规则立法和实施中的目的与原则.     

抢劫罪的若干问题

抢劫罪是一种严重侵犯我国刑法所保护的财产权利和人身权利的犯罪。以往实践中对抢劫罪相关问题的认识不一致,导致量刑上的巨大差异。最新的司法解释对抢劫罪的特征、既遂和未遂及加重情形中入户抢劫、“准抢劫”等问题给予了明确规定。     

The Governance of Cross-Border Data Flows in Trade Agreements: Is the Cptpp Framework an Ideal Way Out?

The regulations of cross-border data flows is a growing challenge for the international community. International trade agreements, however, appear to be pioneering legal methods to cope, as they have grappled with this issue since the 1990s. The World Trade Organization (WTO) rules system offers a partial solution under the General Agreement on Trade in Services (GATS), which covers aspects related to cross-border data flows. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and the United States-Mexico-Canada Agreement (USMCA) have also been perceived to provide forward-looking resolutions. In this context, this article analyzes why a resolution to this issue may be illusory. While they regulate cross-border data flows in various ways, the structure and wording of exception articles of both the CPTPP and USMCA have the potential to pose significant challenges to the international legal system. The new system, attempting to weigh societal values and economic development, is imbalanced, often valuing free trade more than individual online privacy and cybersecurity. Furthermore, the inclusion of poison-pill clauses is, by nature, antithetical to cooperation. Thus, for the international community generally, and China in particular, cross-border data flows would best be regulated under the WTO-centered multilateral trade law system.     

Past as global trade governance prelude: reconfiguring debate about reform of the multilateral trading system

This paper peers backwards into the history of the multilateral trading system and its development over the past half century as a means of considering what may lie beyond the horizon for the future of global trade governance. Its purpose is to underscore the necessity and urgency for root-and-branch reform of the multilateral trading system. It achieves this by comparing and contrasting the global trading system of 50 years ago with its modern-day equivalent and its likely future counterpart half-a-century hence. In so doing, the paper throws into sharp relief not only the inadequacies of global trade governance today but also the damaging consequences of not fundamentally reforming the system in the near future, with a particular emphasis on the past, present and future development of the world’s poorest and most marginalised countries.     

Brexit: A Cliff Edge or a Small Bump in the Road?

It is becoming increasingly accepted, not least by the Prime Minister and opposition leadership, that the negotiation of a comprehensive trade relationship with the EU is necessary to prevent the UK economy falling off a ‘cliff edge’. This concern is shaping the UK's strategy towards negotiations with the EU and has provided at least part of the motivation for the UK to consider requesting a transition period to facilitate the Brexit process. But how accurate are these fears? What evidence is there for the existence of a ‘cliff edge’? How disastrous would it be for the UK to revert to trading with the EU on the same basis as most other countries in the world, namely according to World Trade Organisation rules? This article seeks to address these issues and it highlights a number of implications for policy makers which flow from understanding the available evidence a little more clearly.     

Trading in development: norms and institutions in the making/unmaking of European Union–African,Caribbean and Pacific trade and development cooperation

This paper offers a contribution to recent debates on European Union (EU) external trade and development policy, with a specific focus on the African, Caribbean and Pacific (ACP) group of countries. The question asked is why the EU encountered such difficulties in the attempt to translate its normative preferences for freer trade and closer economic integration into a series of binding agreements? Drawing on both economic constructivist and historical institutionalist insights, it is argued that the case for reform initially rested on a strong convergence between institutions and ideas, enabling the EU to discursively present desired policy reforms as necessary to satisfy World Trade Organisation trade rules. However, in due course, the institutional dynamics behind the latter began to diverge from the EU's policy preferences and blunt its norm-based argument – thus creating the space for transnational coalitions to, first, question and, ultimately, undermine aspects the EU's trade and development prospectus for the ACP.     

Challenging the European Union: the rising powers and the USA in the Doha Round

In this article, the challenges posed to the European Union's (EU) role in trade policy and its implications for development policy during the World Trade Organization's Doha Development Agenda, also known as the Doha round, are highlighted. The authors argue that transformed power relations have created a situation characterized by role uncertainty, for the emerging powers but also for the EU. Priorities among multiple possible roles – in the existing trade regime, in relation to the global South and in the ongoing negotiations – become subject to redefinition. For the EU, heavily wedded to a multilateralist and reformist mission because of its own history, this process is particularly difficult. The EU's traditional role conceptions as a leader and a benign partner to developing countries have been challenged and partly replaced by a more realist approach.     

谢榛诗学对严羽的超越及其时代意义

谢榛诗学是严羽诗学在明代最有力的续响 ,他把握到严羽诗学的大关键即诗道妙悟 ,对渐渐形式化的格调之说进行了深刻的改造。他拈悟入格、倡养以悟、定悟为兴 ,从悟的本体意义、实现途径、表现形式等方面 ,改造了格调之说 ,超越了妙悟之论。     

WTO对跨国公司限制竞争行为的规制与中国反垄断法的完善

GATT/WTO多边贸易规则弱化了政府管理、干预贸易与投资的权力,推动了跨国公司的发展与壮大。但跨国公司实施的固定价格、数量与分割市场、滥用市场支配地位等限制竞争的行为,不仅对东道国的经济秩序与消费者利益有消极影响,而且会形成新的市场准入壁垒,损害各方通过WTO谈判而取得的市场准入的期待利益。各方利益冲突致使短期内WTO不可能形成统一、有效的竞争规则。中国应密切关注WTO框架内竞争规则的讨论,力求制订符合国际发展潮流的竞争规则。针对在华跨国公司限制竞争行为的形式与特点,中国在反垄断立法、执法中应建立完善的价格预警机制、并购报批程序、区别措施、宽大政策、国际合作机制等。