The new two-way street of Chinese direct investment in the European Union

In the light of growing trade and investment flows, the investment relationship between the European Union (EU) and China needs to be revisited. Chinese firms face significant barriers in entering and operating in the European market whilst the European economy needs more investment. Support for investment may be crucial for both the EU and China to improve economic growth. The prospective International Investment Agreement (IIA) seeks to achieve this goal. This paper focuses on Chinese inward foreign direct investment into the EU and on the potential for generating greater mutual EU–China flows, improved market access and investor protection under the IIA

UTPR: Potential conflicts with international law?

In this article, the authors examine the many facets of the UTPR (formerly known as the undertaxed payments rule) debate through the lens of an international law assessment.Seventh Framework Programme (FP7)758671Grenzen van fiscale soevereinitei

Public international law, international taxation and tax dispute resolution

International tax law has not been discussed much by the lawyers involved in public international law. Due to this, there exists a gap, as presently, developments in international law do not correspond to the constant developments in international tax law. This article seeks to highlight the challenges that would arise from the normative expansion of taxation law. Scholars have highlighted the need for a multilateral tax treaty. However, such attempts made by the UN and OECD have failed due to difficulties in ensuring the distribution of taxation power between the source and residence states. This issue becomes more prominent for digital economy taxation, as the digital firms may trade and operate without any physical presence in a state. The present set of proposals suggests introducing new rules for fair allocation of taxing rights and duty on the part of states to tax at a minimum rate. To this end, OECD has introduced the BEPS Inclusive Framework that would include even non-OECD members in decision making. This article underlines the impact of international tax law on different areas of international law and further points out the best practices in trade, investment, and international law so as to bring them in line with the developments in international tax lawSeventh Framework Programme (FP7)758671Grenzen van fiscale soevereinitei

Public international law, international taxation and tax dispute resolution

International tax law has not been discussed much by the lawyers involved in public international law. Due to this, there exists a gap, as presently, developments in international law do not correspond to the constant developments in international tax law. This article seeks to highlight the challenges that would arise from the normative expansion of taxation law. Scholars have highlighted the need for a multilateral tax treaty. However, such attempts made by the UN and OECD have failed due to difficulties in ensuring the distribution of taxation power between the source and residence states. This issue becomes more prominent for digital economy taxation, as the digital firms may trade and operate without any physical presence in a state. The present set of proposals suggests introducing new rules for fair allocation of taxing rights and duty on the part of states to tax at a minimum rate. To this end, OECD has introduced the BEPS Inclusive Framework that would include even non-OECD members in decision making. This article underlines the impact of international tax law on different areas of international law and further points out the best practices in trade, investment, and international law so as to bring them in line with the developments in international tax law</p

Introduction - CAI's Contribution to International Investment Law: European, Chinese, and Global Perspectives

The European Union and the People's Republic of China 'in principle' concluded the Comprehensive Agreement on Investment (CAI). Considering that the agreement has been passed in the backdrop of dynamic multi-fora trade and investment policy-making practices, both parties' negotiations at the bilateral, multilateral and plurilateral levels require testing. This is important to understand whether the growth of bilateral and regional agreements and the fragmentation of international economic law are enablers or roadblocks to further liberalisation of international trade and investment. This Special Issue shall analyse the CAI and argue in favour of the importance of this development. It will examine the current hyper-politicisation and geo-politicisation of investment treaties to situate the symbolic importance of the CAI. In lieu of the uncertainty of final ratification of CAI and sanctions imposed by China, this article (and the whole Special Issue it introduces) are a timely academic contribution that shall trace its scope and potential effectiveness and enable much-needed discourse

Caracterisation de fronts de detonation par cooperation entre modelisation physique et contour actif

L'émergence d'une onde de détonation à la surface libre d'un massif d'explosif peut être suivie à l'aide d'un dispositif d'imagerie par caméra à balayage de fente. L'interprétation de ces clichés repose sur l'observation des discontinuités plus ou moins brutales du signal engendré par le phénomène physique. Mais le plus souvent, des artefacts expérimentaux interdisent l'emploi des techniques classiques de détection de contour (maxima du gradient ou zéros du laplacien). Nous montrons ici comment l'étude théorique des modèles de détonation suggère, par la similarité des équations différentielles mises en jeu, et justifie une approche à base de modèles de contour actif ou "G-Snakes"

Draft &quot;Agreement on the Establishment of the Asia-Pacific Regional Mediation Organisation&quot;

Asia-Pacific Regional Mediation Organisation is envisaged tho help States to resolve their disputes under an institutions by using mediation. This is the draft of rules relating to establishment of this organisation which Contracting parties are required to agree