Fixing Financial Plumbing: Tax,Leaks and Base Erosion and Profit Shifting in Europe

Aggressive tax planning by multinational enterprises (MNEs) costs EU member states between €50-70 billion and €150-190 billion per annum through base erosion and profit shifting (BEPS). This tax gap has been blamed on ‘unethical’ companies acting legally, but inappropriately. Action to curtail this behaviour has been made possible by the confluence of two powerful movements: a popular articulation of tax morality as it relates to MNEs and the high issue salience reached as a consequence of the financial crisis and austerity in Europe, an emerging discourse around tax morality, and the efforts of prominent whistleblowers. As a result, domestic governments have removed their ‘soft’ veto and facilitated supranational bodies in innovating on corporate taxation, helping to rebalance the technical and structural superiority of MNEs in the international tax system.     

Civil and Uncivil Actors in the Guatemalan Peace Process

Abstract This paper examines the Guatemalan peace process by focusing on different actors in civil society. It considers the peace negotiations between the government/ military and the guerrillas, rather than the realm of electoral procedures, to be the main locus of political transition. Challenging the work of many elite-centred theorists of democratisation who claim that civil society is an ephemeral and largely insignificant actor in transitions, the analysis considers both popular actors and business associations, one of the major‘ uncivil’ actors in Guatemalan civil society, and shows that civil society can have an impact on transitions on multiple levels. In attempting to explain the degree of impact, the paper illustrates the need to examine both the surrounding political opportunity structure and internal factors such as organisation, strategy and leadership.     

关于国有控股公司的几个问题

国有控股公司是政府作为国有资产所有代表行使其出资权利的中间层次。本对国有控股公司概念、分类、成因及组建方式进行了探讨,并提出了发展和完善国有控股公司所应注意的几个问题。     

论欧盟法中跨国企业集团破产的管辖权

跨国企业集团是由在各国成立的不同法律实体以某种形式的控制权或所有权相互连结而形成的经济组织。在欧盟破产法中,跨国企业集团破产管辖权可以分成两个层次:一是基于债务人主要利益中心地的管辖;二是基于债务人营业所所在地的管辖。     

公安机关人民警察涉爆业务培训的分析

公共安全是国家安全的重要组成部分,爆炸物品管理水平和涉爆犯罪的打击力度直接关系到我国的公共安全,尤其是当前国际国内形势日益复杂的情况下,这一工作显得更为重要。政府将涉爆公共安全管理交给了公安机关,而涉爆公共安全管理水平的高低取决于公安机关人民警察对爆炸物知识和涉爆犯罪规律掌握的程度。     

External affairs and trusted family businesses: A research agenda

In the past two decades, the Journal of Public Affairs has solidified corporate public affairs as a legitimate leadership skillset vital to driving future business growth. Yet, more work at a persistently overlooked gap in the Journal, the intersection of public affairs and family businesses, might shed new light on thriving, trusted, and sustainable business practices. This paper examines the unique contributions of family businesses as trusted influencers. As one of the most prominent forms of business, worldwide, family businesses persistently enjoy unusually high levels of public trust while collectively employing millions of wage earners yet their contributions to corporate external affairs research ostensibly have been largely overlooked. These “silent” community and social influencers offer a potentially new perspective on effective public outreach given their persistent and unique trust advantage. Family business' trust-based capabilities can potentially bring new insights to understanding effective stakeholder engagement, credible communications, and issues management—the sweet spot of corporate public affairs functions. Future research opportunities based on relational- and locational- advantages of trusted family businesses are identified.     

论德川身份等级制中的“差别”现象

德川身份等级制既是统治秩序,又是职业体系。由于其在政治与经济领域、权力与财富领域的二元分离,使士、农、工、商四个等级间的差别与各等级内部的差别呈现出各不相同的特点。德川身份等级制具有浓厚的封建色彩,严重禁锢了人们的思想和行为,但它内部却酝酿着有利于社会发展的积极因素。     

蚂蚁花呗套现行为之刑法评价 ——以解构冒用他人账号进行套现为切入

随着互联网金融的发展,花呗等类似信用卡的透支工具出现在人们的消费方式中,以花呗套现为代表的新型套现方式也成为问题。司法实践中,围绕冒用他人支付宝账户进行花呗套现行为应如何认定的问题争论不休,有观点主张按传统信用卡诈骗罪处理,亦有观点则认为不应将花呗产品认定为信用卡,其更符合盗窃、诈骗罪的犯罪构成,还有观点认为可将花呗套现行为解释为非法经营罪进行规制。逐一分析上述观点,结合花呗套现自身特点,在恪守罪刑法定原则的前提下,可以找到对于该种行为的合理规制。     

中小企业融资难问题的法律破解

中小企业融资难问题已深深制约着我国中小企业的发展壮大,在直接融资和间接融资两种方式中存在融资难有法律方面的原因,为解决中小企业融资难的问题,提高中小企业融资能力,文章分别就中小企业在直接融资和间接融资两种融资方式上融资难问题提出了破解办法。     

试论证券市场中的非法承销证券犯罪

本文突破现有刑事立法的框架结构 ,大胆探索新型证券犯罪的立法空间 ,对证券市场非法承销刑事犯罪化问题进行了探讨 ,以弥补《证券法》与《刑法》在欺诈客户行为刑事责任问题上的漏洞。