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Christian Trottmann - Gleichbehandlung und Neutralität im Internationalen Ertragsteuerrecht aus Sicht des Welthandelsrechts (WTO)

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Christian Trottmann

Gleichbehandlung und Neutralität im Internationalen Ertragsteuerrecht aus Sicht des Welthandelsrechts (WTO)

Series: Steuerwissenschaftliche Schriften

Volume 20 2010

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China Trade Act (1922), Western Hemisphere Trade Corporations (1942) S. 115-117

„… nachfolgenderExportvehikel angesehen werden.419VI. China Trade Act (1922), Western Hemisphere Trade Corporations (1942 …” „… )Bereits ein Jahr später schuf der Senat aber durch den »China Trade Act«420weitere Sonderregeln für …” „… amerikanische Unternehmen, welche Handel mitChina betrieben, sog. »China Trade Act Corporations«.421 Für …”

Verrechnungspreise, Foreign Traders and Possessions Corporations (1921) S. 113-115

„… nachfolgenderExportvehikel angesehen werden.419VI. China Trade Act (1922), Western Hemisphere Trade Corporations (1942 …” „… )Bereits ein Jahr später schuf der Senat aber durch den »China Trade Act«420weitere Sonderregeln für …” „… amerikanische Unternehmen, welche Handel mitChina betrieben, sog. »China Trade Act Corporations«.421 Für …”

GATT S. 250-261

„… (»Agreement on Trade-Related Investment Measures«, TRIMS)1102 im Anhang derartige Regelnals mit Abs. 4 …” „… countries where likeconditions prevail, or a disguised restriction on trade in services«.1061 Siehe zum …” „… . Vergleiche UNITED NATIONS CON-FERENCE ON TRADE AND EMPLOYMENT, Final Act and Related Documents, LakeSuccess …”

Literaturverzeichnis S. 337-354

„… CLYDE/SHELTON ERB, JOANNA: Subsidies in International Trade,Cambridge, London, 1984. ISENBERGH, JOSEPH …” „… .: The Making of a Subsidy, 1984: The Tax and International TradeImplications of the Foreign Sales …” „… Subsidies« in GATT, Journal of World TradeLaw, 1982, S. 375 ff. 346 LiteraturverzeichnisLOWENFELD, ANDREAS F …”

Inhaltsverzeichnis S. 11-20

„… ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113VI. China Trade Act (1922), Western Hemisphere Trade Corporations (1942 …” „… ) . . . . . 76b) Subventionswettlauf, Allokationseffizienz, »fair trade …” „… ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111V. Verrechnungspreise, Foreign Traders and Possessions Corporations (1921 …”

doi.org/10.5771/9783845225722

Jacques deLisle, Avery Goldstein - China's Global Engagement

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Jacques deLisle (ed.), Avery Goldstein (ed.)

China's Global Engagement

2017

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Rising Nationalism: China's Regulation of Investment Trade S. 67-90

„… conduct their THREERising NationalismChina’s Regulation of Investment TradeDANIEL C. K. CHOW68 daniel c. k …” „… , such as patents, trademarks, copyrights, and trade secrets, to its China subsidiary. If an MNC phar ma …” „… Trade Organ ization. The most impor tant consequence of this distinction is that China’s actions are not …”

Index S. 419-440

„… . See International commerce and tradeCommunist Party of China. See Chinese Communist PartyComputers …” „… , investment trade regulation on, 68, 69, 71, 75, 80–82, 84–85, 87BRICS (Brazil, Russia, India, China, and …” „… development by, 106, 110Free Trade Agreements (FTAs): ASEAN-China, 239; Asia-Pacifi c security impacted by …”

True Revisionist: China and the Global Monetary System S. 35-66

„… , rational, and stable and orderly international currency system.” 49China launched the RMB Trade Settlement …” „… according to SWIFT (May 2015), averaging 31 percent of the region’s payments.67 China’s trade and …” „… levels of trade between China and the EU and the surge of Chinese investment 52 gregory t. chinin Eu rope …”

Concentrated Interests: China's Involvement with Latin American Economies S. 123-154

„… expand-ing array of loans, investments, and trade pacts are in China’s interest as well.4 And then there was …” „… con-cluded negotiations to join the World Trade Organ ization in 2002. China, as the Third Generation …” „… misstated as a commitment to increase trade to $100 billion during that period, provided China with higher …”

A Rising China's Growing Presence: The Challenges of Global Engagement S. 1-34

„… Cold War, this led to an unpre ce dented opening of China to the outside world that included trade with …” „… manufacturing and assembly of their products in China just as falling trade barriers and advances in …” „… managing trade and fi nance to refl ect a changing post– Cold War order, China’s role loomed ever larger as …”

Competing Visions: China, America, and the Asia-Pacific Security Order S. 155-182

„… and diplomatic role with pursuit of new rules governing trade and invest-ment. But China is developing …” „… future trade policies. China has also been con spic u ous by its absence from the TPP pro cess. Meanwhile …” „… ] it set[s] a higher bar for China in [long- term] global trade and invest-ment.”10 But the rejection …”

Team of Rivals: China, the United States, and the Race to Develop Technologies for a Sustainable Energy Future S. 91-122

„… 91On November 12, 2014, the leaders of China and the United States joined together in a bold …” „… 2005; and in the case of China, to the realization of peak CO2 emissions by 2030 or sooner, and an …” „… commitments will be honored FOURTeams of RivalsChina, the United States, and the Race to Develop Technologies …”

Preface

„… GREGORY T. CHIN 3 Rising Nationalism: China’s Regulation of Investment Trade 67DANIEL C. K. CHOW 4 Teams of …” „… deLISLE / GOLDSTEINAn assessment of China’s rapidly changing role on the international stage C …” „… hina’s leaders are refashioning the country’s foreign policy. Their view of China’s changing role in …”

Chinese Culture in a Global Context: The Confucius Institute as a Geo-Cultural Force S. 389-416

„… textile science to one another, leading to both trade deals and possibly technology transfer from China to …” „… contexts. The increasing number of nations that trade with China is the most obvious evidence of this …” „… , China’s emerging po liti cal and economic sta-tus. Certainly, the growing importance of trade with China …”

China and the International Human Rights Legal Regime: Orthodoxy, Resistance, and Legitimacy S. 291-324

„… Per-for mance in China: Trade and Human Rights (Vancouver, B.C.: UBC Press, 2014). 3. See Peng Zhen …” „… . Alexandroff, and Raphael Gomez, eds., China and the Long March to Global Trade: The Accession of China to the …” „… 291 Human rights conditions in the People’s Republic of China continue to elicit criticism and …”

Is There Something Beyond No? China and Intervention in a New Era S. 183-206

„… national bound aries. While such places are geo graph i cally distant from China’s borders, the nation has …” „… how China perceives the phenomenon of intervention by focusing on new writings about the subject among …” „… Chinese foreign policy elites (individuals connected to China’s foreign policy establishment, but who …”

China's Territorial and Maritime Disputes in the South and East China Seas: What Role for International Law? S. 235-290

„… episodes of confron-tation are more probable.The South China Sea is a crossroads for world trade. About one …” „… Korean trade that passes through the Taiwan Strait and the South China Sea.Areas with such economic …” „… Free Trade Agreement. Until tensions began to rise in the late 2000s, China pursued what many …”

Leaders, Bureaucrats, and Institutional Culture: The Struggle to Bring Back China's Top Overseas Talent S. 325-358

„… . John King Fairbank, Trade and Diplomacy on the China Coast: The Open-ing of the Treaty Ports, 1842–1854 …” „… CultureThe Strug gle to Bring Back China’s Top Overseas TalentDAVID ZWEIG326 david zweigMay 2014 elections …” „… China’s reverse migra-tion, which has seen thousands of Mainland academics, scientists, and entrepreneurs …”

doi.org/10.5771/9780815729709

Shiping Hua - The Political Logic of the US-China Trade War

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Shiping Hua (ed.)

The Political Logic of the US-China Trade War

2022

doi.org/10.5771/9781793624994

Ingrid Artus, Uwe Blien, Judith Holland, thi Hong Van Phan - Labour Market and Industrial Relations in Vietnam

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Ingrid Artus (ed.), Uwe Blien (ed.), Judith Holland (ed.), thi Hong Van Phan (ed.)

Labour Market and Industrial Relations in Vietnam

2015

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Tim Pringle Comparing Trade Union Reform in Transitional Societies: Vietnam, China and Russia S. 337-358

„… Comparing Trade Union Reform in Transitional Societies: Vietnam, China and Russia Tim Pringle At …” „… first sight, trade unions in Vietnam, China and Russia operate in very different environments. The …” „… Transition: Trade Unions in Russia, China and Vietnam published by Palgrave in 2011. Any errors arising from …”

Uwe Blien, Phan thi Hong Van Vietnam: Geography and Socioeconomic Background of Further Analyses S. 109-142

„… . China in particular is contributing to a shift in the weight in international trade. India, too, is …” „… especially from China and is always in danger to develop an unhealthy trade deficit. This analysis …” „… , PPP 45,616). It is low even compared with China (US $ 7,594, PPP 13,217 – all figures according to …”

Jürgen Brünjes, Javier Revilla Diez The Development of the Rural Non-farm Economy in Vietnam S. 195-208

„… , which was a frequent activity in rural areas, for example in handicrafts and traditional trades. This …” „… ). In the following years, reforms removed price controls and further relaxed restrictions on trade …” „… traders (Beresford 1988). The small reforms unleashed such a great potential for private sector …”

Anita Chan, Kaxton Siu Strikes and Living Standards in Vietnam: The Impact of Global Supply Chain and Macroeconomic Policy S. 301-336

„… its position with the kind of arguments yet to be espoused by China’s official trade union. We also …” „… : Trade Unions in Russia, China and Vietnam, New York: Palgrave Macmillan SACOM (2011): Support the …” „… investors from setting up manufacturing facilities in the country, as wages are about half those of China …”

Uwe Blien, Phan thi Hong Van The Interaction between Culture and Economy in Vietnam S. 23-58

„… economic catch-up process is taking place. Of course, the country attracting most of the attention is China …” „… compared to China since it is also still ruled by a Communist party and in which the economy has been …” „… independence from China in the year 939. With the Ly Dynasty, which ruled from 1009 onwards, the country now …”

Ingrid Artus Industrial Relations in Vietnam – Some Theoretical References S. 59-78

„… : Trade Unions in Russia, China and Vietnam, Houndmills: Palgrave Macmillan Quynh Chi Do (2008): The …” „… delay in Vietnam’s case of course was due primarily to the massive destruction caused by wars with China …” „… research projects analysing the somehow analogous situation in China (e.g. Lüthje et al. 2013 …”

Titelei/Inhaltsverzeichnis S. 1-8

„… : The Role of the Vietnam Trade Union 263 Dong thi Thuong Hien Industrial Relations and Strikes in …” „… Macroeconomic Policy 301 Anita Chan, Kaxton Siu Comparing Trade Union Reform in Transitional Societies: Vietnam …” „… , China and Russia 337 Tim Pringle Notes on Contributors 359 Content 6 Abbreviations ACTFU All-China …”

Introduction S. 11-22

„… in Transitional Societies: Vietnam, China and Russia the new situation of trade unions in these three …” „… countries in comparative perspective. The trade union systems in Vietnam, China and Russia have strongly …” „… , S./Pringle, T. (2010): The Challenge of Transition: Trade Unions in Russia, China and Vietnam, Palgrave …”

Notes on Contributors S. 359-362

„… Vietnam, he is now Coordinator of Trade Union Cooperation Programmes in European Countries and North …” „… Affairs, Australian National University, and co-editor of The China Journal. Her latest edited volumes …” „… six years as a researcher at the Institute for Workers and Trade Union (VG- CL). Her latest …”

Wolfgang Däubler Experiences as a Consultant in the Field of Labour Law in Vietnam S. 93-108

„… Affairs and Invalids 2007). The trade union in the enterprise is the only one who is entitled to raise …” „… short-term expert to give advice to the labour ministry,3 to the trade unions and to the parliamentary …” „… their interests without breaking the rules. Another problem was how to establish a trade union in …”

Nguyen Ba Ngoc Performance of Vietnam’s Labour Market S. 145-172

„… ). Vietnam became a member of the World Trade Organisation (WTO) in 2007, has expanded traditional markets …” „… between 2006 and 2010, most of which were SMEs. Co-operatives, trade villages and household businesses …” „… businesses being created every year between 2006 and 2010, most of which were SMEs. Co-operatives, trade …”

Nguyen Ba Can Aspects of Education and Training concerning the Labour Market in Vietnam S. 209-224

„… the Mekong Delta. Vietnam joined the World Trade Organisation (WTO) in January 2007. By the end of …” „… countries in the region vary between 20 % (China) and 43 % (Thailand). As a result, only 18.9 % of the …” „… region vary between 20 % (China) and 43 % (Thailand). As a result, only 18.9 % of the population aged 25 …”

Tran Xuan Cau Restructuring Vietnam’s State-owned Enterprises in the Context of Market Economy and International Integration S. 171-194

„… January 2007, Vietnam became the 150th member of the World Trade Organisation (WTO). • Foreign direct …” „… region, including the South China Sea dispute in the most recent period. • In this context of the …”

doi.org/10.5771/9783845255446

Dipak Basu, Victoria W. Miroshnik - India and China

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Dipak Basu, Victoria W. Miroshnik

India and China

2023

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6 China: Foreign Trade and Foreign Investments S. 77-100

doi.org/10.5771/9781666921939

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