论外商投资企业转移定价避税

目前我国许多外商投资企业长期亏损,但仍能够处于非破产境地,其中一个非常重要的原因就是其利用转移定价方式转移利润进而避税,这严重影响了我国的税收征管。本文从外商投资企业转移定价避税的一般表现形式入手,指明我国外商投资企业转移定价避税的特点,分析了现行税收法规对外商投资企业转移定价问题规制的内容及存在的缺陷,提出笔者对于完善相关立法的建议以及其他可采取的一些反避税措施的思考。     

Entpreprenerial Universities and Technology Transfer: A Conceptual Framework for Understanding Knowledge-Based Economic Development

This paper offers a framework to illuminate the role of universities in systems of innovation. The framework attempts to incorporate economic, social, and political influences that affect the ability of universities to both create new knowledge and deploy that knowledge in economically useful ways and thereby contribute to economic growth and prosperity. The objective of this paper is to build a more general understanding of university–industry relationships and their role in knowledge-based innovation systems.     

区际民事案件移送制度初探

区际民事案件移送制度的作用主要是为了节约司法资源、减低司法成本、提高司法效率、保证司法公正、缓和区际管辖权冲突、避免当事人挑选法院、保护当事人合法的诉讼权益和促进区际司法协助等。美国和澳大利亚区际民事案件移送制度的立法与实践对我国具有一定的借鉴意义。     

农村土地承包期限的矛盾现状及法律对策

农村土地承包制度中关于承包期无限顺延所引发的农村人地不均问题,是关涉农村社会和谐与安定的重大问题。农村土地承包期走向无限顺延所导致人地不均的矛盾,既不能通过土地承包权或经营权八股的方式,也不能通过将农村土地私有化的方式予以解决。只有在农村基本经营制度的框架内,着力加强农村社会保障法制化的建设,健全农村土地经营权流转制度,才能从根本上解决农村土地承包期限所引发人地不均的矛盾。     

Incoterms2010：自由穿梭于国际贸易与运输之间的新规则

国际货物买卖合同与国际运输合同在法律属性上虽然各就其位,但一直“并驾齐驱”地实践着跨国货物的输出与输入的职责,而自由地穿行于两者之间的国际习惯法便是Incoterms2010。租船订舱被视为买卖双方最重要的权利与义务之一,而新的货物风险转移标准与时俱进,无比折射着国际运输法则的理念。赋予Incoterms2010术语在国内贸易与国际贸易领域同等的效力,再次印证了国际盛行的自由贸易区演变规律。鉴于THC费用的纷争错综复杂,借助传统的公法——班轮公会反托拉斯豁免制度干预私法领域,增加了Incoterms2010保护交易的公平与秩序的砝码。     

国际海上货物运输中的权利转让问题研究——以UNCITRAL《运输法公约(草案)》为视角

联合国贸易法委员会正在审议的《运输法公约(草案)》中专章规定了权利转让问题,本文通过对相关规定的解析明确权利转让的涵义、内容以及效力,并结合我国相关立法现状针对《海商法》的修改提出一些立法建议。     

“ 金蝉”不再“ 脱壳”——论营业转让中债权人的利益保护

营业转让中债务人通过“金蝉脱壳”之计逃废债务的现象频发，为了改变债权人所处的不利地位，需要从法理上澄清现行债务承担规则存在的迷乱，同时梳理国内外的相关制度，在比较借鉴的基础上，全面建构债权人利益保护机制：一是完善债权人知情权的实现程序，建立债权保护的事前防范机制；二是夯实债务承担规则的法理基础，重构债权保护的事后救济机制。     

Risk of Structured Transfer of Non-Performing Assets of Commercial Banks and Its Prevention

China implements license management for AMC and strictly controls the license in limited quantities. Under the influence of the declining economy, non-performing assets increase sharply, which causes an oversupply of non-performing assets in the transaction market. If commercial banks directly transferred the assets to AMC, the price is relatively low,which may result in great losses to banks. To relieve the dilemma, commercial banks should work out methods for treating the non-performing assets. By fully utilizing the structured financing model and the bank’s own financing advantages to broaden the actual purchaser of non-performing assets, transfer incomes should be raised and direct capital losses should be reduced. Structured transfer of non-performing assets as a new mode of disposing non-performing assets to ordinary investors or the bank’s own investment funds via all kinds of AMCs, trusts, funds, brokerages, SPV (such as LP)and other institutions contains four business risks, including channel operation risk, pricing risk, recovery risk and tax risk and three legal risks, such as regulatory compliance risk, the ambiguous orientation of bank legal subject and the ambiguous orientation of return rights. These risks require in-depth study into their causes for proper prevention.     

Administrative Innovations and Accountability Failures: The Termination of the Spanish Telecommunications Agency

We discuss how far accountability practices may be relevant to the success of independent regulators in countries without a tradition of administrative autonomy. We develop a conceptualisation of agency accountability failures and develop an analytical framework to examine the life and termination of the Spanish regulatory agency for telecommunications, CMT (Comisión del Mercado de las Telecomunicaciones - Telecommunications Market Commission). We argue that the CMT’s termination was related, among other reasons, to accountability failures in its institutional design. The paper relies on a variety of sources, including legislation, literature, media coverage, and semistructured interviews with agency officials and several stakeholders.     

有限责任视野下公司内部人控制的合理性分析

内部人控制是现代公司制企业中普遍存在的现象,运用股东有限责任制度、公司独立人格制度和权利义务对等原理对内部人控制存在的原因进行分析发现,就公司权力配置的应然状态而言,内部人控制有其存在的制度空间、组织基础和法理依据,其作为经营管理层面上的控制权,存在于股东有限责任制度所构建的权利和利益平衡体系之中.