Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.     

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.     

Holding on tight – NPM and the New Zealand performance improvement framework

The New Zealand Government's Performance Improvement Framework (PIF) is aimed at public sector organisational improvement. The PIF exemplifies how the characteristics of new public management (NPM) challenge the evolution of performance systems attempting to go beyond performance management. The paper provides an empirical example of the operation of the PIF, using a theoretical frame derived from the literature. The analysis suggests that the PIF design does not yet mitigate the effects of gaming, synecdoche, and reputation-protecting behaviour. The common graded ratings continue to hold the attention of those to whom the PIF is important, acting as a proxy for the whole performance of the organisation. This is a case study of how, despite promising adaptations, performance improvement efforts remain hampered by NPM limitations.     

银发浪潮下的中国老年人力资源开发

人口老龄化是中国当前及今后很长时期都必须面临的重要问题,充分认识到老年人力资源开发的重要意义,挖掘老年人口红利将成为经济社会发展的新动力。中国拥有规模庞大的老年人力资源,但老年人口实际就业率并不高。影响老年人力资源开发和利用的因素既有社会观念、强制的退休年龄制度等宏观因素,也有老年人的就业意愿、健康状况、受教育程度等微观因素。促进老年人就业,实现老有所为是中国积极应对人口老龄化的重要举措。研究提出如下政策建议:转变社会观念,营造老年人力资源价值观念;重点开发低龄健康老年人力资源;加强对老年人的教育和培训;重视对老年就业的法律保护;改革现有的强制退休年龄制度,实行弹性退休制度。     

论当代中国马克思主义政治经济学的新境界

政治经济学与经济学的主要区别在于是否研究生产关系。马克思主义政治经济学用唯物主义的自然史的方法论述经济关系。当代中国马克思主义政治经济学有如下新境界：准确把握中国社会主要矛盾的变化,准确把握中国经济新常态,创新宏观调控思路和方式等。历史发展没有止境,当代中国马克思主义政治经济学新境界的开拓也没有止境。而要不断开拓当代中国马克思主义政治经济学的新境界,需要有科学的方法论和正确的思考方式,既着眼当前又立足长远,做到“六个坚持”,具有批判精神,尤其是必须深入学习马克思主义政治经济学的基本原理和习近平新时代中国特色社会主义思想。     

论不追究刑事责任

我国《刑法》和《刑事诉讼法》用三个不同的概念对不追究刑事责任作了规定。《刑事诉讼法》第16条所规定的不追究刑事责任可分为三种情形,但《刑法》第201条第4款中规定的不予追究刑事责任并未归属其中。现行刑事立法在不追究刑事责任的规定中概念不统一,《刑法》在规定不追究刑事责任方面不当缺位,已有的规定也较为粗糙,《刑事诉讼法》缺乏特赦令执行的程序规定,我们有必要完善不追究刑事责任的刑事立法规定。     

Regime type versus patronal politics: a comparison of “ardent democrats” in Kazakhstan and Kyrgyzstan

Kazakhstan is home to the longest serving ruler in post-Soviet Eurasia while Kyrgyzstan is among the region’s most competitive polities. Do these regime differences correspond to divergence in political attitudes, as an extensive body of literature posits? Are Kyrgyzstanis more likely to strongly support democratic ideals? Are Kazakhstanis less likely? Contrary to expectations, data reveal the two populations to be attitudinally indistinguishable when it comes to strong support for practices associated with democracy. Whatever country differences we find are minor or statistically insignificant. We explain this convergence by shifting focus away from the political features that distinguish the two nascent democracy versus consolidated authoritarianism to those that they hold in common. Notwithstanding major constitutional reform in Kyrgyzstan in 2010, politics there, as in Kazakhstan, remains fundamentally patronal, or patronage- based. Mass attitudes, we argue, align in many ways with the countries’ shared patronal politics, rather than with their contrasting regime types.     

关于劳动者生命道德的思考

劳动者作为社会发展的重要力量,具有生命存在的终极意义及追寻生命价值的本能渴望.但是他们生命的存在以及价值的实现不断面临现实的挑战,敬畏与关爱是对劳动者生命的基本的道德态度,工会在其中可以发挥重要作用.     

“男权王国的叛逆者”——为英国妇女选举权而战的男性知识分子

本文着重考察男性女权主义知识分子对英国妇女选举权运动所起到的推动作用。男性女权主义先锋,顶住重重压力,"背叛"了男权王国。他们成为妇女选举权运动的发起人与推动者,并为之做出巨大贡献。从19世纪上半叶至20世纪初,男性妇女参政论者支持妇女选举权运动的活动经历了由分散到集中,由"宪政"至"战斗"的历程,其指导思想也由自由主义转向社会主义。1928年英国妇女最终获得平等选举权,这一辉煌成果中包含着几代男性妇女参政论者的不懈努力。     

认罪认罚案件上诉问题探讨

认罪认罚案件上诉权的设置存在多元价值冲突的情形,基于公正价值与效率价值的平衡需要,应当明确赋予认罪认罚案件被告人上诉权.在上诉权的设置上,应当对适用速裁程序审理的认罪认罚案件被告人的上诉权进行限制,要求速裁案件被告人上诉必须有正当理由,而认罪认罚案件适用其他程序审理的则无需附加理由.速裁案件被告人上诉的正当理由主要包括...