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By: Scott Bouvier, Chen Bing, Mark Schaub,Martyn Huckerby, Ramon Garcia-Gallardo and Yixin Gong  King & Wood Mallesons

Why is reducing non-tariff measures a matter of global concern?

On a global scale, there has been a tendency towards freeing up trade and removing obstacles, as highlighted by the recent spate of international free trade treaties. Clear and measurable benefits of these treaties have been the reduction or elimination of tariffs.

However, as recognised by the United Nations Conference on Trade and Development (UNCTAD), non-tariff measures (NTMs) continue to present major challenges for exporters, importers and policymakers. Defined as “policy measures other than ordinary customs tariffs that can potentially have an economic effect on international trade in goods, changing quantities traded, or prices or both”, there is a wide spectrum of NTMs used in international trade today.
Continue Reading Breaking down non-tariff barriers in the international trade of agrifood

作者：Scott Bouvier，陈兵，肖马克，Martyn Huckerby，Ramon Garcia-Gallardo以及龚奕欣 金杜律师事务所

为什么降低非关税措施是一项全球性议题？

在全球范围内，正如近期大量出现的国际自由贸易协定所强调的，开放贸易、取消壁垒是一个趋势。这些协定带来的明显且可计量的好处是关税的降低或取消。

但是，正如联合国贸易和发展会议（UNCTAD）所承认的那样，非关税措施（NTM）仍是摆在进出口商和决策者面前的重大挑战。非关税措施被定义为“对国际货物贸易、贸易数量或价格或两者的改变有潜在经济影响的普通关税之外的政策措施”，在当今的国际贸易中，其使用范畴非常广泛。
Continue Reading 打破国际农产品贸易中的非关税壁垒

By Scott Heezen Malcolm Brennan Zhao Yan Cao Linlin King & Wood Mallesons

zhao_yanheezen_sbrennan_mRecent years have seen a renewed focus by international revenue authorities on ensuring that appropriate tax is paid by multi-national enterprises operating in their jurisdictions. The revenue authorities have been fortunate in some respects, with governments in many jurisdictions facing depleted coffers and open to any suggestions as to how to boost tax revenues. Given this environment, revenue authorities have found governments more willing to amend laws and change arrangements that have, in many cases, been in place for long periods of time on the basis that such changes will provide a quick fix for cash-strapped countries.

While it is clear in many cases that, existing tax and regulatory frameworks need to be modified to more appropriately deal with globalization and the allocation of tax revenues among the various jurisdictions multinationals operate in, such an environment is not necessarily conducive to good law or administration. In many cases, the long term ramifications of changes in law and policy at the behest of the revenue authorities are not fully considered before being announced or enacted.
Continue Reading Border Control – Government Responses to Globalisation

作者：金杜律师事务所 Scott Heezen  Malcolm Brennan  赵炎 曹琳琳

近zhao_yanheezen_s几brennan_m年，国际税务机构再度关注起确保其管辖区内的跨国企业合理支付税收这一问题。从某些方面来讲，在那些政府面临财政资金耗尽的管辖区，税务机关非常幸运，因为政府能够接受任何增加税收收入的建议。在这种环境下，税务机构惊讶地发现，政府更愿意修订已经存在很长时间的法律和协议，在很多情况下，这些变化会为资金短缺国家的困境提供快速解决方案。

尽管很多案例表明有必要对税收和监管框架进行修改以更好地适应全球化，以及在不同管辖区经营的跨国企业的税收分配，但这样的环境不一定有利于良法或善治。在很多情况下，税务当局作出的政策和法律调整的长期影响在法律或者政策出台或制定之前并没有得到充分全面的考虑。
Continue Reading 边境管制——政府对全球化的回应

作者：金杜律师事务所 King & Wood Mallesons

The debate about Brexit would be incomplete without considering the data protection and privacy implications.

如果不考虑数据保护和隐私权方面的影响，关于英国退欧的讨论就不全面。

Many UK businesses feel constrained by European data protection laws, which restrict the way in which they can handle personal data. However, it’s a key issue for many voters, who value their privacy in an increasingly digital world.

很多英国企业感觉受到欧盟的数据保护法所束缚，因为这些法律限制企业处理个人数据的方式。但这对许多参加公投的选民来说很重要，因为大家在日益数字化的世界中更加重视个人隐私。
Continue Reading “英国退欧”视频专访（字幕版）：数据保护

作者：金杜律师事务所 King & Wood Mallesons

The member states of the European Union have always kept close control over their own tax systems but even so, Europe has had a huge influence over the UK tax system ever since it started and that is going to raise the question of what would happen if the UK did leave the EU. Would we see huge tax changes in the UK?

欧盟成员国一直都严格控制本国的税收体系，但即便如此，欧盟对英国的税收体系从一开始就拥有巨大的影响力。由此带来的问题是，英国一旦真的退出欧盟，会发生什么。英国的税收会发生重大变化吗？
Continue Reading “英国退欧”视频专访（字幕版）：税务

作者：金杜律师事务所 King & Wood Mallesons

If the UK leaves the EU what’s the impact likely to be on commercial contracts and on disputes?

英国退出欧盟，会对商事合同及争议产生哪些影响？

It is unclear at the moment what the UK’s arrangements would be in the event that there is an exit from the EU, but it might be helpful to start with something that won’t change. One area that won’t change is English contractual law, so there will be no impact on the general law that affects commercial contracts in terms of interpretation, breach, frustration, and implied terms and so on. None of that will be affected by an exit from Europe. There will be discreet areas such as commercial agents where that won’t be the case, but by and large none of that will change.

目前很难确定英国如果退出欧盟会制定哪些安排，但我们可以先分析哪些方面不会发生变化。英国合同法不会变，因此，不会改变影响商事合同的一般法，如合同的解释、违约、合同落空及默示条款，等等。英国退出欧盟对这些方面不会产生任何影响。一些不起眼的领域如商事代理人会受到影响，但大体而言以上几方面均不会发生变化。
Continue Reading “英国退欧”视频专访（字幕版）：争议解决

作者：金杜律师事务所

在本篇分析中，我们探讨如果英国于2016年6月23日投票退出欧盟（该情形一般简称为“英国退欧”），会对金融服务业产生何种潜在影响。

本文先阐述英国退欧后的若干选项，以及欧盟成员资格对金融服务的重要性，再分析英国退欧对基金管理公司、投资公司及银行等重点金融服务业的潜在影响。
Continue Reading 从金融服务角度谈英国退欧

作者：金杜律师事务所

如果英国退出欧盟，英国仍需继续与欧洲进行贸易。

因此，如果英国退出，它将面临以下选择：

  • 不再遵守欧盟规则，也无法再进入欧盟统一市场；或
  • 照搬欧盟规则，但不对该等规则的制定发表任何正式意见。

在撰写本报告时，支持英国退出欧盟的阵营就英国退出欧盟的方式提出了众多替代方案，但尚未有一份统一的提案。
Continue Reading 欧盟成员资格五大替代方案：并非符合英国最大利益