Resolving tax treaty disputes and improving dispute resolution mechanisms for tax treaty disputes have been important topics for international tax for decades, but it has not been an easy journey for the international tax community including…
Taiwan follows its East Asian counterparts to establish a system of lay participation in criminal trials, which is called citizen judges and took effect in January 2023. But Taiwan will soon face similar conundrums, like Japan and South Korea have…
“International Air Law” has been justifiably arrested in a straight-jacketed approach centred on the classical doctrines of state sovereignty and sources, which is in addition to a limiting classicism in IAL’s discourses, methods, and meanings. This…
