This chapter addresses the current developments in the taxation of the digital economy including the current unilateral, multilateral, and EU proposals including objectives, challenges, and... Show moreThis chapter addresses the current developments in the taxation of the digital economy including the current unilateral, multilateral, and EU proposals including objectives, challenges, and problems arising when implementing these proposals. The chapter also provides some elements of analysis regarding the evolution from e-commerce to the digital economy, as well as addresses the concerns regarding the requirement of local presence that may constitute a barrier to trade and investment. The diversity of the proposals reveals that there is no clarity on the best way to deal with highly digitalised business, with the multilateral approaches facing similar scrutiny, especially by developing countries. Therefore, as in trade and investment, multilateral approaches will need to do more to gain legitimacy vis-à-vis developing countries. The chapter concludes with some recommendations regarding the steps that can be taken to address this topic by governments, as well as policymakers at the national, EU, and international levels. Show less
Harkel, A.T. ten; Dierendonck, R. van; Farber, E.; Dee, M.; Doeve, P.; Hamerow, H.; ... ; Deckers, P. 2023
THIS PAPER ADDRESSES THE QUESTION, who were the people who were buried at the early medievalNorth Sea emporia? Conclusions about the mercantile character of the North Sea emporia are often based on... Show moreTHIS PAPER ADDRESSES THE QUESTION, who were the people who were buried at the early medievalNorth Sea emporia? Conclusions about the mercantile character of the North Sea emporia are often based on portablematerial culture. In recognition of the fact that it is difficult to draw conclusions about the identities of people basedon finds assemblages, two pilot projects have been completed that involved bioarchaeological analyses of cemetery pop-ulations associated with these sites. The first of these, the Investigating the Dead in Early Medieval Domburg project,undertook multi-disciplinary analyses of the (very small) surviving burial population from the mostly destroyed sitesin the Domburg area (Netherlands), combining isotope analysis, radiocarbon dating, biological anthropology, dendro-chronology, and provenancing and study of previous use of coffin wood. The second, the Medieval Migrants of theNorth Sea World project, inventoried available isotopic evidence for human remains from emporia sites in England,the Netherlands and Scandinavia, alongside contextual archaeological information. This paper presents both projects,providing the detailed information from Domburg in its wider, international context, and highlighting the need for acomprehensive research agenda to fill current gaps in our understanding of early medieval emporia populations. Show less
On 31 January 2020 the United Kingdom (UK) left the European Union (EU). In the European Parliament (EP), Members of the European Parliament (MEPs) cried together and folded flags. It marked the... Show moreOn 31 January 2020 the United Kingdom (UK) left the European Union (EU). In the European Parliament (EP), Members of the European Parliament (MEPs) cried together and folded flags. It marked the end of an era. At the end of that year, after much agony, the EU-UK Trade and Cooperation Agreement (TCA) was signed on 24 December 2020 and the ratification was completed in April 2021. The TCA allows both entities tariff-free, quota-free access to markets for goods. Services are not part of the TCA. Part of the agreement are also fishing rights as well as cooperation in the area of security (e.g., in the area of information sharing security related to matters of internal security), but no mention of security and defence collaboration. There are still many unresolved issues. Some of these issues involve fishing matters (Reuters, 2021). But collaboration in security and defence matters is also crucial as demonstrated by the need to deal with the war in Ukraine that erupted following the Russian invasion on 24 February. Show less
Chartered companies provided one solution for the problems posed by long-distance trade in the early modern world. Accordingly, these organisations have been studied exhaustively. Yet the field is... Show moreChartered companies provided one solution for the problems posed by long-distance trade in the early modern world. Accordingly, these organisations have been studied exhaustively. Yet the field is by no means depleted, as the books reviewed here attest. These six books cover questions ranging from whether the chartered companies acted as real business organisations or rather as appendages of state power, the relations between companies and states, the institutional development of the corporate form, and the nature of some of these companies as “company-states.” In addition, two edited volumes deal with specific aspects of the chartered companies and with noncorporate forms of merchant organisation. The works raise new questions and engage in ongoing debates. The review also raises a number of issues which could be addressed in future research, including the dominance of the East India Companies in our understanding of the corporate form as a whole. Show less
This contribution addresses the current developments in the taxation of the digital economy including the current unilateral, multilateral, and EU proposals including objectives, challenges, and... Show moreThis contribution addresses the current developments in the taxation of the digital economy including the current unilateral, multilateral, and EU proposals including objectives, challenges, and problems arising when implementing these proposals. This contribution also provides some elements of analysis regarding the evolution from e-commerce to the digital economy, as well as addresses the concerns regarding the requirement of local presence that may constitute a barrier to trade and investment. The diversity of the proposals reveals that there is no clarity on the best way to deal with highly digitalised business, with the multilateral approaches facing similar scrutiny especially by developing countries. Therefore, as in trade and investment, multilateral approaches will need to do more to gain legitimacy vis-à-vis developing countries. This contribution concludes with some recommendations regarding the steps that can be taken to address this topic by governments, as well as policymakers at the national, EU, and international levels. Show less
Egypt’s position in the caliphate has generally been considered either as loosely tributary, with its governors running the province more or less as a personal possession, granting the caliph a... Show moreEgypt’s position in the caliphate has generally been considered either as loosely tributary, with its governors running the province more or less as a personal possession, granting the caliph a share of the province’s riches, as it pleased them, or as the outer rim of a radial system extending from the caliph’s capital and through which caliphal power was exercised by means of administrative control and military force. In this model – which looks from the center outwards – Egypt is located at the decision-making periphery of the Muslim empire, the recipient of directives and consumer of developments initiated at the imperial capital (first located in Medina, then Damascus, and finally Baghdad), where the sneezes that precipitated all of the caliphate’s colds occurred.This chapter takes a different view. By examining Egypt’s relationship to the imperial center between the Arab conquest and the establishment of the Fatimid caliphate in Cairo in 969 CE, and the complex, ambiguous, and shifting processes of interdependency, caliphal ambition, and local self-assertion as they appear in the sources, I will argue that at all times Egypt’s centrality to the caliphate was a two-way relationship, in which Egypt occupied a key place in caliphal strategic thinking, and in which Egyptians saw themselves as intrinsic to the Muslim imperial project. Show less
Chapter 3 examines the decisions that inform the BRI’s institution building.It explores the tension between strategic and effficiency-oriented concerns, tracing these tensions across three issue... Show moreChapter 3 examines the decisions that inform the BRI’s institution building.It explores the tension between strategic and effficiency-oriented concerns, tracing these tensions across three issue areas: tax, trade, and development finance. The chapter shows that, in dealing with challenges, the Chinese government lacks an integral governance framework that systemically coordinates all relevant institutions. Instead, it takes varied institutional approaches to overseeing BRI projects, ranging from bilateral trade agreements to multilateral fijinancial institutions. This raises the question of what is driving China’s development of agreements and institutions for the BRI. The chapter argues that China’s development of BRI tax initiatives is mostly motivated by efficiency drivers, its trade agreements with key BRI partners by strategic drivers, and its efforts to establish multilateral financial institutions by both drivers. Show less
According to the controversial China—Raw Materials and China—Rare Earths decisions, China is prohibited from using export duties to address any environmental problems, including those associated... Show moreAccording to the controversial China—Raw Materials and China—Rare Earths decisions, China is prohibited from using export duties to address any environmental problems, including those associated with climate change. This is unfortunate because a number of climate studies have suggested that export duties can be useful to tackle carbon leakage in China, being the largest emitter and exporter of carbon dioxide emissions.This thesis argues that there is a need to consider ‘greening’ the absolute ban on China’s export duties. It accordingly proposes that, export duties - solely restricting exports - should be prohibited outright, while ‘export duties plus’ – restricting both exports and domestic consumption - should be allowed in pursuit of environmental advantages. There are three most feasible ways to achieve this balanced outcome: (i) a waiver as a stopgap measure, (ii) a Ministerial Decision or Declaration as a more flexible alternative, and (iii) a legal interpretation for the Appellate Body to distinguish between export duties and ‘export duties plus’ as a judicial correction. With regard to the proposed judicial correction, even if the Appellate Body is no longer operational, it remains relevant for the purpose of injecting valuable flexibility into the WTO’s precedent system. Show less
Around 1600 a number of Dutch cities became large enough to make specialization economically viable and guilds devoted exclusively to the production of painted furniture were founded in the largest... Show moreAround 1600 a number of Dutch cities became large enough to make specialization economically viable and guilds devoted exclusively to the production of painted furniture were founded in the largest cities, Amsterdam first of all. In these guilds, the craftsmen were called witwerkers, referring to their use of softwood, also known as white wood at the time. From 1650 onwards witwerkers guilds were founded in an ever-growing number of cities, first in the Noord- and Zuid-Holland provinces, and finally, in the 18th century, throughout the whole western part of The Netherlands.Based on extensive archival research, including notary inventories and guild regulations and through a close analysis of hundreds of surviving pieces, Hans Piena has made a detailed study of the development of the production and use of painted softwood furniture in the Netherlands. The late 19th and early 20th century perception of painted furniture as having ancient folk origins is shown to be a myth, and numerous fakes are identified and the time and place of their production made clear. Show less
The European Commission’s chief Brexit negotiator Barnier recently stated that the ‘Comprehensive Economic and Trade Agreement’ (CETA) between the EU and Canada is the only feasible model left for... Show moreThe European Commission’s chief Brexit negotiator Barnier recently stated that the ‘Comprehensive Economic and Trade Agreement’ (CETA) between the EU and Canada is the only feasible model left for Brexit. If this is so, it is bad news. Inevitably, a CETA-Brexit will be much closer to a hard Brexit than to the glorious bespoken deal promised by May.This contribution first sets out the problems a CETA-Brexit is supposed to fix, and then outlines several legal reasons why CETA cannot do so. Show less
Tussen hamer en aambeeld is a social economic study into several aspects of the goldsmiths profession in Friesland during the seventeenth century. The study, based on comprehensive research in... Show moreTussen hamer en aambeeld is a social economic study into several aspects of the goldsmiths profession in Friesland during the seventeenth century. The study, based on comprehensive research in archives, describes the influence of monetary laws, guilds and trade patterns on the lives and the works of the goldsmiths in Bolsward and Leeuwarden. During the Golden Age the craft was confronted with problems caused by the rigid monetary policy of the Frisian States. The Frisian goldsmiths became evermore depended on the import of silver from Amsterdam. The price of this silver rose while the selling price in Friesland remained fixed. In order to keep the profession exclusive the goldsmiths took protective measures and searched for creative solutions. Around 1672 many of the craftsmen were confronted with financial mishap. Some goldsmiths with a solid reputation, based on objects that survived the ages, set up a trade network with jewelers from Amsterdam. What are the consequences of this trade for the reputation of Frisian silver? The book contains biographies of the goldsmiths from Bolsward and new information about their marks. Show less
The state of our environment is a global concern. Despite an increasing awareness, setting internationally binding commitments has proven to be a challenging process. In the absence of a... Show more The state of our environment is a global concern. Despite an increasing awareness, setting internationally binding commitments has proven to be a challenging process. In the absence of a stringent international framework, states seek alternatives to promote environmental protection. Can states unilaterally impose trade measures targeting foreign production processes in order to protect transboundary environmental resources? Does WTO law allow for these ‘extraterritorial’ trade measures? This thesis examines extraterritoriality in the trade-environment debate. The WTO legal texts are silent on their jurisdictional scope and the case law has been scarce and incoherent. Part I discusses the relevant legal provisions and dispute settlement reports dealing with jurisdictional issues. Part II adopts a comparative perspective on extraterritoriality in different legal fields. Part III builds upon the lessons learned in Part II, proposing an extraterritoriality decision tree to assess the acceptability of trade measures targeting production within the framework of Article XX GATT. This decision tree is tested through case-studies: the WTO case US-Shrimp is revisited, in addition to EU environmental measures (fishing, emission trading, timber). This research demonstrates that the WTO legal regime does not constitute an impediment to global environmental action. Current WTO law leaves more room than is often thought. Show less
This study discusses the history of a regional cooperation framework, the SIJORI Growth Triangle with a focus on the mutual economic connections between Singapore, Johor and the Riau Islands.... Show moreThis study discusses the history of a regional cooperation framework, the SIJORI Growth Triangle with a focus on the mutual economic connections between Singapore, Johor and the Riau Islands. These long-exiting connections formed the initial shape of local networks which were enlarged, intensified and diversified especially after 1870s, not only economically, but also socially and politically. This study hence provides a survey of two kinds of integration of the growth triangle in the dimension of socio-political evolution, trade, shipping and capital movements from 1870 to 1970: 1. internal integration with the growth triangle; 2. external integration with the world within a wider process of globalization. Show less
The objective of this research is to examine the rise and fall of a prominent 17th century Chinese maritime power: the Cheng lineage. It elucidates how, due to the consequences of specific... Show moreThe objective of this research is to examine the rise and fall of a prominent 17th century Chinese maritime power: the Cheng lineage. It elucidates how, due to the consequences of specific historical circumstances at a crucial moment in time, the Ming imperial administration initially tolerated a group of Chinese smugglers as a nominal coastal defense detachment. With the help of the local gentry, a substantial number of these mercenaries gradually transformed into the backbone of the defense force of Fu-chien province and became the main protectors of Chinese commercial interests in the East and South China Seas. Wrestling with other maritime competitors, the Cheng clan and their followers were dragged into a whirlpool of power struggles with the Spanish, Portuguese, Dutch, and English in the China Sea region during the early stages of globalization. The fall of the Ming Empire allowed the Cheng lineage to create an independent, but short-lived seaborne regime in China’s southeastern coastal provinces. Show less
