共被期刊论文引用了2次
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| 1 | 关于碳期货交易相关法律问题探析显示文摘碳期货作为典型的跨期投资商品,具有管控交易风险、价格发现、套期保值等优势,能够以公开、连续、前瞻性的价格引导碳排放主体,经由任意性规范交易合约,利用未来碳排放配额交易收入,通过金融市场转变为当前的碳减排技术投资,实现绿色低碳转型。而金融监管服务将碳金融商品、投资服务作为规制对象,强制性规范作为其调整各方利益的工具之一,在确保企业可持续发展的同时,亦能为投资者获取稳定收益提供法律保障。因此,在我国尚无应对气候变化专门立法的情形下,可遵循政策先行,立法逐步完善的思路,借由任意性规范与强制性规范的有机整合,构建兼具系统性、融合性、专业性的碳金融法律体系和裁判规则,以发挥碳期货商品的定价作用,推动尽快建立碳价格体系,有利于解决绿色溢价,推动实现碳达峰、碳中和目标。 | 吴青 王泊文 | 2021 | 法律适用2021，，11： | 6 |
| 2 | Tax distortions in cross-border flows of intangible assets显示文摘The phenomenon of global fragmented production and associated trade in intermediate products,including intangible assets,has changed how economists study globalization and how new public policies are shaped.Understanding cross-border flows of disembodied knowledge,often associated with intellectual property(IP),is essential for analyzing how modern economies operate.Available data to document these international IP-related knowledge flowsdnamely cross-border payments for IPdare distorted by various factors.Tax planning by multinational enterprises has seriously distorted the measurement of cross-border IP flows,affecting national measurements of imports,exports,GDP,and productivity.The tax-induced mismeasurement could be more than 35% of global charges for use of intellectual property,and greater for individual countries,particularly high-taxrate countries.International initiatives to address the effects of tax base erosion,profit shifting,and other statistical initiatives on global value chains will improve future measurements of cross-border IP flows,improving the understanding of both the creation and uses of IP. | Thomas Neubig Sacha Wunsch-Vincent | 2018 | International Journal of Innovation Studies2018，2，3： | 1 |
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