AuthorLin Ziyu
Tsinghua China Law Review
Volume 12 Fall 2019 Number 1
The Fall 2019 Issue of Tsinghua China Law Review dedicates to
advancing the forefront discussions of Chinese law. We bring
together a diverse group of legal scholars to address challenges
facing Chinese society and the world. By integrating understandings
of the legal systems in the U.S. and Europe, the scholarships delve
deep into several important issues, including the transition of
state-owned enterprises to private entities, and tax compliance in the
digital economy.
In this issue, we received high-quality submissions from the 2019
Computational Law Forum held at Tsinghua University. These
articles probe into the intersection of technology and law. Some
examine the legal challenges brought by the fast-evolving tech, while
others utilize data mining to analyze Chinese judicial practice. The
articles and essays in this issue also cover the areas of bankruptcy,
property and eminent domain laws. Our editors in the China Law
Update keep a high quality of writing and provide thoughtful notes
about the latest Chinese legislations.
In the article entitled Contractual Corporate-Insolvency
Resolution in Transitional Economies, Professor Barry E. Adler
discusses the advantages of contractual resolution over judicial
valuation and auction in the bankruptcy process. He argues that a
contractually implemented Chameleon Equity capital structure could
serve as an efficient tool in the transition of state-owned enterprises
to privately financed entities. The author considers it ideal for China
to introduce a contractual alternative to the bankruptcy process.
In the article entitled The Digital Platform Economy and Its
Challenges to Taxation, Professor Thomas Fetzer and Ms. Bianka
Dinger probes into the challenges posed by digital economy to tax
law. The authors evaluate the initiatives published by the EU, which
recommend a digital services tax as a short-term solution and the
concept of significant digital presence as a long-term approach to the
problems. The ar ticle provides a deep analysis of the enforcement
issues created by the sharing economy and proposes several
alternative mechanisms, including a withholding tax system, to
ensure taxation.
In the article entitled Do Confessions Contribute to Lenient
Punishments in China? An Empirical Study Based on
Crimes-of-Intentional-Injury Trials, Professor Wang Fang and
Professor Guo Liang collect thousands of Chinese judicial decisions

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT