scholarly journals Research on the Impact and Countermeasures of Cross-border E-commerce under the New-tax Reform

Keyword(s):  
2020 ◽  
Vol 5 (4) ◽  
pp. 252
Author(s):  
Haohao Yue

<p>In order to regulate the development of the cross-border e-commerce industry, the State General Administration of Customs and the State Administration of Taxation issued a new policy on April 8, 2016 to abolish the provisions of cross-border e-commerce items based on postal tax, and uniformly pay customs duties and value-added value based on imported goods, tax and consumption tax. This also means that the state has gradually begun to shift from the principle of encouragement and promotion to the standardization and promotion of the cross-border e-commerce industry. Based on this, this article elaborates on the impact and countermeasures of the new tax reform on cross-border e-commerce retail import companies.</p>


Author(s):  
John Mckiernan-González

This article discusses the impact of George J. Sánchez’s keynote address “Working at the Crossroads” in making collaborative cross-border projects more academically legitimate in American studies and associated disciplines. The keynote and his ongoing administrative labor model the power of public collaborative work to shift research narratives. “Working at the Crossroads” demonstrated how historians can be involved—as historians—in a variety of social movements, and pointed to the ways these interactions can, and maybe should, shape research trajectories. It provided a key blueprint and key examples for doing historically informed Latina/o studies scholarship with people working outside the university. Judging by the success of Sánchez’s work with Boyle Heights and East LA, projects need to establish multiple entry points, reward participants at all levels, and connect people across generations.I then discuss how I sought to emulate George Sánchez’s proposals in my own work through partnering with labor organizations, developing biographical public art projects with students, and archiving social and cultural histories. His keynote address made a back-and-forth movement between home communities and academic labor seem easy and professionally rewarding as well as politically necessary, especially in public universities. 


2018 ◽  
Vol 60 (1) ◽  
pp. 5-13 ◽  
Author(s):  
Martin Barthel ◽  
Ewelina Barthel

Abstract This paper focuses on the largely unexamined phenomenon of the developing trans-national suburban area west of Szczecin. Sadly the local communities in this functionally connected area struggle with national planning policies that are unsuitable for the region. The paper examines the impact of those processes on the border region in general and on the localities in particular. The paper investigates the consequences for local narratives and the cohesive development of the Euroregion and what position Polish and German communities took to develop the region, even without the necessary planning support. The region has succeeded in establishing grass-roots planning mechanisms which have helped to create a metropolitan-region working from the bottom up.


2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Elfina Astrella Sambuaga

<p>This study aims to provide empirical evidence related to the influence of family ownership, tax reform on corporate debt policy, and further prove the impact on the firm value.This study examined the effect of changes in tax rates in 2009 and 2010 on the relationship between family ownership structure and corporate debt policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange for 8 consecutive years (2006-2013), with the period of observation for 7 years (2007-2013). A period of 8 years was taken to see a company that is consistently listed on the Stock Exchange prior to the end of the observation period. The result of this study shows that tax reform from progressive tax rates to a flat rate does not affect the relationship between family ownership structure and corporate debt policy. In contrast to the year 2009, changing rate from 28% to 25% in late 2010 was a significant effect on the debt policy with the company of family ownership. Based on the results, it was found that family ownership and debt policy significantly affect the company's enterprise value. It can be concluded, the higher the family ownership, the company's value would be diminished. Instead, the company's value will increase when the company adds to its debt policy.</p><p>Keywords : debt policy, family ownership, firm value, tax reform.</p>


Author(s):  
Valentyna Bohatyrets ◽  
Liubov Melnychuk ◽  
Yaroslav Zoriy

This paper seeks to investigate sustainable cross-border cooperation (CBC) as a distinctive model of interstate collaboration, embedded in the neighboring borderland regions of two or more countries. The focus of the research revolves around the establishment and further development of geostrategic, economic, cultural and scientific capacity of the Ukrainian-Romanian partnership as a fundamental construct in ensuring and strengthening the stability, security and cooperation in Europe. This research highlights Ukraine’s aspirations to establish, develop and diversify bilateral good-neighborly relations with Romania both regionally and internationally. The main objective is to elucidate Ukraine-Romania cross-border cooperation initiatives, inasmuch Ukraine-Romania CBC has been stirring up considerable interest in terms of its inexhaustible historical, cultural and spiritual ties. Furthermore, the similarity of the neighboring states’ strategic orientations grounds the basis for development and enhancement of Ukraine-Romania cooperation. The authors used desk research and quantitative research to conclude that Ukraine-Romania CBC has the impact not only on the EU and on Ukraine multi-vector foreign policy, but it also has the longer-term global consequences. In the light of the current reality, the idea of introducing and reinforcing the importance of Cross-Border Cooperation (CBC) sounds quite topical and relevant. This research considers a number of explanations for Ukraine-Romania Cross-Border Cooperation as a key element of the EU policy towards its neighbors. Besides, the subject of the research is considered from different perspectives in order to show the diversity and complexity of the Ukraine-Romania relations in view of the fact that sharing common borders we are presumed to find common solutions. As the research has demonstrated, the Ukraine-Romania cross border cooperation is a pivotal factor of boosting geostrategic, economic, political and cultural development for each participant country, largely depending on the neighboring countries’ cohesion and convergence. Significantly, there is an even stronger emphasis on the fact that while sharing the same borders, the countries share common interests and aspirations for economic thriving, cultural exchange, diplomatic ties and security, guaranteed by a legal framework. The findings of this study have a number of important implications for further development and enhancement of Ukraine-Romania cooperation. Accordingly, the research shows how imperative are the benefits of Romania as a strategic partner for outlining top priorities of Ukraine’s foreign policy.


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