U.S. taxpayers and the IRS increasingly have to take into account the interactions between U.S. and foreign laws, but they have paid little attention to the administrative law backgrounds of foreign tax laws. In a growing range of cases, the need for such attention has become urgent. This...

The Simplified Express Consignment Clearance System was first introduced in Taiwan in 2001 to improve the effectiveness and efficiency of customs clearance operations of air cargo. This system, which is based on simplified declaration procedures, is expected to facilitate the effective and...