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...

Nonprofit organizations are at an increased risk for the occurrence of fraud due to their inherently trusting nature and the limited availability of resources for fraud prevention measures. Because charitable organizations rely on positive public image and donor perceptions of organizational...

The protection of foreign investment by treaties often clashes with the State's sovereign right to investigate economic crimes committed by investors. This article examines the different approaches taken by tribunals to questions concerning admissibility and jurisdiction, applicable law, the...

Using a sample of Chinese public companies initiating cross-border mergers and acquisitions (M&As) from 2008 to 2015, we examine whether fraud revelations by regulators affect corporate cross-border M&As. We find that acquirers with a history of fraud are less likely to complete cross-border...