Though taxes are as certain as death, each year tens of thousands in the United States go to court to challenge their assessed tax liabilities, and many will succeed. By contrast, very few Chinese taxpayers litigate against tax agencies, and most of those who sue eventually settle, despite low...

This study tests the effects of cultural differences on the behaviour and performance of joint-ventures. We first study the relationship and predictions of two relevant theories, i.e., the theory about cultural diversity and that about cultural distance. After that, we apply the theories to...

This chapter explores the dynamic interactions between domestic social norms and international law over trade dispute resolution. Using empirical case studies involving China, EU, US, Korea and Japan, the paper investigates how the dyadic configuration of social norms regarding preferred dispute...

Effective taxation is essential for achieving sustained growth in third world countries as many lack adequate financial resources to provide basic public goods. Advice from international development agencies has recently shifted away from the Washington Consensus towards a model that stresses...

The vast literature on judicial behavior in China has generated valuable insights, yet huge gaps remain open. Lacking in particular is a coherent and trans-substantive analytical framework that can demystify the complex and elusive boundary between Chinese law and politics and explain major...

Two distinct features describe foreign direct investment (“FDI”) from emerging economies: (1) most of the investors thrive in poor regulatory environments, and (2) the visible hand of the state exerts a powerful influence. Due to these two features, emerging market FDI poses novel questions...

Multinational corporations dominate the global economy. Their aggressive business expansion has led to occasional conflicts with some sovereign governments' core interests. The most irreconcilable one is probably between foreign direct investments by multinationals and the need of sovereign...

With the rapid development of the Internet and information technology, consumers have increasingly begun to acquire information through search engines, thus creating profitable advertising opportunities and advancing the practice of paid search advertising. For paid search advertising, a key...

The rise of state-owned companies and sovereign wealth funds (together SOEs) poses many new questions for the regime of investor-state arbitration. Extant literature treats all SOEs the same and limits its focus to the doctrinal treatment of SOEs. This article, by studying Chinese SOEs,...