Public international law, international taxation and tax dispute resolution

Chaisse, Julien; Valderrama, Irma Johanna Mosquera

doi:10.1080/10192557.2022.2102585

Cited by 4 publications

(4 citation statements)

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“…Due to the limitation of the year in which samples can be obtained, this paper fails to verify the relationship between BRI and EV in the context of COVID‐19, the Russia–Ukrain war and Sino–US competition in recent years. However, based on the previous review of contemporary BRI literature and relevant information on BRI (Chaisse and Kirkwood 2020; Shan and Feng 2021; Burnay and Raube 2022; Marcoux and Sylvestre‐Fleury 2022; Chaisse and Hsieh 2023), we have found the following trends: (1) BRI shows a ‘North–South difference’ globally. On the one hand, countries such as Europe, the United States, and Japan believe that BRI is important for China to challenge its dominant free trade system and maintain a distance and sceptical attitude towards it.…”

Section: Discussionmentioning

confidence: 85%

“…In the context of the increasingly tense geopolitical situation caused by COVID‐19, the Russia–Ukraine war and the intensifying competition between China and the United States, recent research attempts to study the opportunities and challenges of BRI from the dimensions of political economy and international trade law (Chaisse and Kirkwood 2020; Shan and Feng 2021; Burnay and Raube 2022; Marcoux and Sylvestre‐Fleury 2022; Chaisse and Hsieh 2023).…”

Section: Literature Reviewmentioning

confidence: 99%

“…However, it has been controversial in terms of transparency and subsidies for state‐owned enterprises (Marcoux and Sylvestre‐Fleury 2022). Some research focuses explicitly on the exemplary role of the new Asian regionalism promoted by ASEAN in international economic law and the multilateral trading system (Chaisse and Hsieh 2023).…”

Section: Literature Reviewmentioning

confidence: 99%

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The Belt and Road Initiative and export variety: 1996–2019

Lu,

Wolszczak‐Derlacz

2024

Asian-Pac Economic Lit

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This study examines the association between the Belt and Road Initiative (BRI) and export variety (EV). We propose three hypotheses on how BRI may foster export markets (destinations) or export product lines. The estimates are based on a dataset constructed specifically for this analysis, covering 183 countries and linked with trade data from 1996 to 2019. We apply the instrumental variable (IV) approach in regressions for covering the endogeneity. The results indicate that participation in BRI is negatively related to EV. Specifically, we find evidence that, on average, BRI participants have less EV (by product and by destination) and greater export concentration. As regards participation in the Asian Infrastructure Investment Bank and BRI meanwhile (AIIB_BRI and AIIB_MOU), the results show a more negative effect. And there are heterogeneous effects of BRI across different economies and sectors.

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Section: Discussionmentioning

confidence: 85%

Section: Literature Reviewmentioning

confidence: 99%

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The Belt and Road Initiative and export variety: 1996–2019

Lu,

Wolszczak‐Derlacz

2024

Asian-Pac Economic Lit

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“…In addition to having trade spillover effects, regional value chains also promote the integration process of rules and dispute resolution systems (Burnay & Raube, 2022; Chaisse & Kirkwood, 2020; Shan & Feng, 2021). On the basis of trade, it also inspires the establishment of a new regional economic order (Chaisse & Hsieh, 2023). The core node countries in the regional value chain undertake the transfer of rights within the region and have played a significant role in the global value chain (Yu & Huang, 2019).…”

Section: Literature Reviewmentioning

confidence: 99%

The optimized development of China's service industry in the “Belt and Road” regional value chain: A social network analysis

Zhang

2023

American J Econ Sociol

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The optimized development of service industry in the value chain can inject strong impetus into economic growth. The “Belt and Road” initiative provides a new path for China's service industry. This article combines value‐added accounting method and social network analysis method to study the network environment of service trade in the “Belt and Road” region and the individual characteristics of China's service trade. At the same time, the article deeply analyzes the factors that affect the optimized development of China's service industry in the “Belt and Road” regional value chain from the perspective of trade relations and puts forward countermeasures and suggestions accordingly. The study found that the “Belt and Road” regional service trade network has high density and shows a trend of blockization. As a core node in the regional service trade network, China has strong subjective initiative, connecting link, and independence in trade relations. Moreover, the optimization of China's service trade relations can further enhance its position in the “Belt and Road” regional value chain. At the same time, it can also enhance political and cultural identity, enhance China's discourse power, and promote the process of regional economic integration. Therefore, China's service industry can use the “Belt and Road” initiative to innovate the trade relationship model and realize the optimal development.

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The Tax Carve-Out Clause in International Investment Law

Córdoba

2024

Emerging Globalities and Civilizational Perspectives

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This chapter thoroughly examines the substantive role and inherent attributes of tax carve-out clauses in International Investment Agreements (IIAs), emphasizing their critical importance in the relationship between International Investment Law and International Tax Law. These provisions are strategically designed to exclude taxation matters from the scope of IIAs. Nonetheless, the inconsistency in their drafting and the usage of imprecise terminology in the design of these clauses present interpretational concerns. This analysis, therefore, explains the crucial role of tax carve-out clauses within the context of IIAs.

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Public international law, international taxation and tax dispute resolution

Cited by 4 publications

References 0 publications

The Belt and Road Initiative and export variety: 1996–2019

The Belt and Road Initiative and export variety: 1996–2019

The optimized development of China's service industry in the “Belt and Road” regional value chain: A social network analysis

The Tax Carve-Out Clause in International Investment Law

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