I applied for the self-taught undergraduate course of Central South University, and my English has passed. How to get a bachelor's degree certificate?

1 1. China jialitong co., ltd signed a GFR contract with a certain country's Hurley co., ltd on October 20th, 2003. The letter of credit issued by Jialitong Co., Ltd. stipulates that the shipment date is from February 1 day to February 15, 2004. Because the "Prince Charming" chartered by Hurley Co., Ltd. was hit by a hurricane on its way to a foreign port, the loading was not completed until February 20, 2004. After obtaining the letter of guarantee issued by Hurley Co., Ltd., the carrier issued the bill of lading in accordance with the terms of the letter of credit, and the "Prince Charming" left the loading port on February 2 1. Jialitong Co., Ltd. insured the goods with W.P.A. On February 28th, 2004, the "Prince Charming" caught fire while passing through the Daniil Strait, causing some cotton to burn. In the process of ordering fire fighting, the captain caused some cotton to get wet. Due to the delay of the ship at the loading port, the price of cotton fell when the ship arrived at the destination, and Jialitong Company had to cut the price sharply when selling the surplus cotton, which caused great losses to Jialitong Company.

Q: 1. What is the loss of burning cotton on the way and who should bear it? Why? 2. Can Jialitong Company recover the loss caused by the falling cotton price from the carrier? Why?

Answer: 1. The burnt cotton belongs to a particular average and should be compensated by the insurance company. Because the buyer has insured the goods with W.P.A., the wet loss is general average. You can recover the loss caused by the falling cotton price from the carrier. Because the carrier has already signed the bill of lading. The seller failed to complete the shipment on or before the shipment date stipulated in the letter of credit, and the carrier failed to indicate it truthfully. (With regard to the letter of guarantee, The Hague Rules do not recognize the letter of guarantee between the shipper and the carrier, but the Hamburg Rules legalize it, stipulating that the letter of guarantee issued by the shipper to the carrier in order to obtain a clean bill of lading is valid between the shipper and the carrier, but invalid to third parties including the consignee of the bill of lading. In the case of fraud, the carrier is liable for compensation and cannot enjoy the benefits of the limitation of liability stipulated in the convention. In this case, if according to the Hamburg Rules, the letter of guarantee is based on the true meaning of both the shipper and the carrier, and is valid for both parties, the carrier can recover from the shipper, that is, the seller, after compensating the buyer for the loss. However, China's Maritime Code does not explicitly recognize the letter of guarantee. )

12. country a informed country b to ban the import of mutton from country b on the grounds that the hormone content of mutton exceeded the standard, which affected people's health. After investigation in country B, it was found that the hormone content of mutton sold in country A was the same as that in country B. It was also found that country A kept importing mutton of the same quality from country C. Country B believed that country A violated the GATT principle and their interests were violated. Country A retorted that the measures they took did not violate the GATT principle and were allowed by general exceptions.

Q: 1 national practices. Violate the principles of GATT? Which principle was violated? Why? 2. Is the reason for country A's rebuttal correct? Why?

A: 1. It violates the most-favored-nation treatment principle and national treatment principle of GATT. Country A prohibits the import of mutton from country B on the grounds of national health, but imports mutton of the same quality from country C, which is discrimination against the same or similar products of different member countries. At the same time, the same mutton is being sold in country A, which prohibits the import of mutton from country B, which also protects domestic products and discriminates against foreign products, and fails to implement equal treatment between domestic products and foreign products. 2. The reason that country A refutes is untenable. Because although country A invokes the general exception clause of GATT20 to prohibit the import of mutton from country B on the grounds of protecting national health, it allows the same products to be sold in China and the same quality products to be imported from country C, which is an abuse of the general exception clause of GATT20. These measures constitute arbitrary and unreasonable differential treatment and restrict international trade in disguise.

Thirteen. On March 12, 2006, A-country Yabol Co., Ltd. applied for registration of "HWH" trademark in country B, and on April 3, 2006, A-country Yabol Co., Ltd. applied for registration of "HWH" trademark in country C, and asked Smith to represent related matters. The Trademark Office of Country C rejected the application on the grounds that someone had already filed the same application on April 1 2006. On June 7th, 2006, A country Yabo Co., Ltd. applied for registration of "HWH" trademark in D country. The Trademark Office of Country D rejected the application on the grounds that Yabo Co., Ltd. of Country A did not apply for this right in its own country. On July 2, 2006, A country Yabo Co., Ltd. applied for registration of "JKL" trademark in D country, and the trademark has obtained legal rights in A country. The Trademark Office of Country D rejected the application on the grounds that it did not comply with the Trademark Law of Country D Note: All the above countries are members of the Paris Convention.

Q: 1. What is the priority? What documents do I need to submit to apply for priority? 2. If you apply for registration of the "JKL" trademark in country D, can the trademark administration authorities in country D reject the application and why?

Answer: 1. An applicant who formally files an invention patent, utility model patent, design patent or trademark registration in one member country shall enjoy priority within the prescribed time limit when other member countries file the same application. In other words, the same application to others during the priority period cannot be granted industrial property rights, and industrial property rights are granted to the priority person. A statement of application for priority and a copy of the previous application shall be submitted. 2. Country D cannot refuse the application. Because according to the provisions of the Paris Convention, other member States should also accept registration applications and protect all trademarks registered in their own countries.

14.a Ya's company introduced an automatic production line from Amazon Co., Ltd. in country B, which involved a patented technology. Dayard's board of directors asked Mary Rand, the company's legal adviser, to explain the matter and discussed the use of patents. Mary Delan, the company's legal adviser, said that the types of license agreements vary according to the subject matter and the scope of use of the license agreements. Finally, the main terms of the license agreement are put forward. Amazon Co., Ltd. in country B proposed that it must be stated in the license agreement: 1. Importers cannot conduct further research on this technology; 2. Importers must employ professional technicians from Amazon Limited Liability Company in Country B; 3. In the production process, in order to protect the integrity of technology, we can't make any changes to the existing technology, even if it is not suitable for local conditions; 4. In the production process, raw materials should be purchased from TWT company in country B ... The technicians of Yadea company in country A think it is unnecessary to buy raw materials from TWT company in country B.

Q: 1. If you are Mary Rand, the company's legal adviser, how do you introduce the types of license agreements according to different audiences? 2. If you are Mary Rand, the company's legal adviser, how do you introduce the scope of use of the license agreement?

Answer: According to the geographical scope and the right to use the license agreement, the types of license agreements are: exclusive license agreement, that is, within the time and geographical scope stipulated in the agreement, the transferee has exclusive right to use the transferred technology, and the licensor cannot transfer the right to use the technology to a third party alone, and the licensor cannot use the transferred technology by itself within the time and geographical scope. Exclusive license agreement: refers to the licensee's right to use the technology within the time and geographical scope stipulated in the agreement, and the licensor cannot transfer the technology use right to a third party alone, but the licensor still reserves the right to use the technology within the time and geographical scope. General license agreement: refers to that not only the transferee can use a certain technology, but also the licensor can use or license a certain technology to a third party within the time and geographical scope stipulated in the agreement. Cross-licensing agreement: refers to the agreement that technology licensor and transferee exchange their respective technology use rights for each other. The license can be exclusive, exclusive, paid or unpaid. Sub-licensing agreement: means that the transferee in the agreement can transfer his transferred technology use right to a third party.

15. Isaiah co., ltd is a wholly foreign-owned subsidiary of Sybil co., ltd, a multinational company, which specializes in food processing and export. Isaiah limited liability company was declared bankrupt due to the serious financial crisis, and its creditors sued the court, demanding that the parent company Sybil Limited take responsibility for the debts of Isaiah limited liability company, and proved that: 1. Sibaya Limited's creditor's rights reached 45% of Isaiah limited liability company's total liabilities; Second, 85% of the products exported by Isaiah Co., Ltd. are sold to Xibo Co., Ltd., and the price is more favorable than other buyers; Thirdly, Isiah Co., Ltd. paid a series of advance payments to other affiliated enterprises of Sybil Co., Ltd. in China, and allowed the parent group as the debtor to delay the payment of other debts.

Q: Is Sybil Limited liable for the debts of Ethiopia Limited Liability Company? Why?

A: At present, there are three views and practices on the responsibility between the parent company and its subsidiaries: 1. Principle of limited liability; 2. The principle of overall responsibility; 3. Direct responsibility under special circumstances. In this case, if the above evidence is verified, it shows that the parent company Sybil Co., Ltd. has committed fraud in the form of its subsidiary Isaiah Co., Ltd., that is, defrauding the creditors of Isaiah Co., Ltd. to avoid debts. Creditors may require Sybil Limited to bear limited liability for Isaiah's debts. Sibir Limited is responsible for the debts of Ethia Limited 1. What needs to be made clear is that Isiah Co., Ltd., as a wholly-owned subsidiary of Sibir multinational company in China, is a legal person in China in the form of limited liability company, that is, Sibir Co., Ltd., as a shareholder, is liable to Ethia Co., Ltd. to the extent of its capital contribution, and Isiah Co., Ltd. is liable to the company's debts with all its legal person assets. Therefore, the creditors of Isiah limited liability company can only claim rights from Ethia limited liability company, and Isiah limited liability company only undertakes debts to creditors within its own assets. 2. However, according to the Law on Foreign-funded Enterprises and its implementing rules, foreign-funded enterprises must abide by the laws and regulations of China and shall not harm the social interests of China; Independent management, free from interference; During the period of bankruptcy liquidation, the enterprise property shall not be disposed of by itself. First of all, the relevant behavior of Isiah Limited Liability Company violates the laws of our country. Secondly, Siberian multinational company is the sole shareholder of Ethiopian limited liability company, which plays a decisive role in the production and operation of its subsidiaries. It takes advantage of the internal connections of multinational companies to control and improperly interfere with Ethiopian limited liability company, making it engage in a large number of abnormal related transactions, transferring profits and assets, delaying the exercise of due creditor's rights, evading debts, and finally going bankrupt due to the financial crisis, affecting the creditors of Ethiopian limited liability company to realize their creditor's rights. Therefore, in addition to registering the creditor's rights with the liquidation organization according to law, the creditor has the right to ask Sybil Co., Ltd. to bear the debts, and Sybil Co., Ltd. shall bear joint and several liabilities.

16. Polyda Co., Ltd., a Sino-foreign joint venture, applied for a huge commercial loan of US$ 20 million from the Bank of China. Before signing the agreement, for the sake of prudence, the bank staff consulted Huitong Law Firm on how to ensure the debtor's repayment on time through the terms of the contract.

Q: As a lawyer, how do you answer?

Answer: 1. Guarantee clauses should be stipulated, including real right guarantee and credit guarantee; 2. The borrower shall ensure that its operating status and financial status are good and true, and its loan project has been legally approved and authorized. Some agreed matters should be stipulated, the lender shall not set mortgage and other security interests on its assets, and shall ensure that the lender is on an equal footing with other creditors when paying off. 4. Breach of contract and relief clauses shall specify the relief measures for expected and actual breach of contract.

17. Huitong Co., Ltd. signed a lease contract with Hengli Co., Ltd., and also signed a contract with Argentina Henry Co., Ltd. to buy a wine production line. As the buyer of the lessor, Huitong Co., Ltd. purchased the wine production line from Argentina Henry Co., Ltd. and leased it to Hengli Co., Ltd. According to the contract signed between Huitong Co., Ltd. and Hengli Co., Ltd., Argentina Henry Co., Ltd. was directly responsible for the quality and performance of the equipment. In case of quality problems, Hengli Co., Ltd. will directly claim compensation from Argentina Henry Co., Ltd., and Huitong Co., Ltd. will sign a contract with Argentina Henry Co., Ltd. Although Hengli Company is not a party to the contract, it has also signed relevant terms and conditions, indicating the words "Confirm this contract and its terms". After the quality problem occurred, Hengli Company directly claimed compensation from Argentina Henry Co., Ltd., which refused on the grounds that Hengli Company had no right to file a lawsuit and claim.

Q: 1. Does Hengli Co., Ltd. have the right to claim directly from Argentina Henry Co., Ltd. 2. What is international financial leasing? What are the main types?

Answer: 1. Hengli Co., Ltd. has the right to claim compensation. Because financial leasing contracts generally have a special exemption clause for warranty against defects, that is, the leasing company does not bear the liability for warranty against defects, but at the same time there is a clause on the transfer of claim for damages, that is, it is agreed in the sales contract that the leasing company's claim for damages from suppliers will be transferred to users, and users can directly exercise their claim against suppliers. In this case, the lease contract has stipulated the assignment clause of the claim for damages, so Hengli Co., Ltd. has the right to claim the rights directly from the seller. 2. Financial leasing refers to the leasing transaction in which the lessor provides the necessary equipment to the lessee by means of financing, which has the dual functions of financing and material integration. International financial leasing refers to financial leasing with foreign factors. There are the following: 1. Financing lease. 2. Leveraged leasing. 3. Supplier leasing. 4. Operating lease. 5. Sale and leaseback. 6. Sublease or sublease.

18. In order to update the equipment, Hengli Textile Co., Ltd. and Henry Financial Leasing Co., Ltd. of the United States signed a financing lease contract for textile machinery and equipment of 6.5438+0.2 million yuan. The contract stipulates that Henry Financial Leasing Co., Ltd. will purchase a set of textile machinery and equipment according to the technical standards and requirements of Hengli Textile Co., Ltd., and Henry Financial Leasing Co., Ltd. entrusts Hengli Textile Co., Ltd. to purchase from Jie Bao Machinery Co., Ltd. .. The ownership of this equipment belongs to Henry Financial Leasing Co. After the lease expires, Henry Financial Leasing Co., Ltd. charged Hengli Textile Co., Ltd. a property transfer fee of 654.38 million yuan, and the equipment was owned by Hengli Textile Co., Ltd. At the same time, the three parties agreed that if the equipment of Jie Bao Machinery Co., Ltd. was defective and caused losses to Hengli Textile Co., Ltd., Henry Financial Leasing Co., Ltd. transferred the creditor's rights of Jie Bao Machinery Co., Ltd. to Hengli Textile Co., Ltd. After Henry Financial Leasing Co., Ltd. assisted Hengli Textile Co., Ltd. to claim for technical problems in the equipment, Hengli Textile Co., Ltd. subsequently filed a claim with Jie Bao Machinery Co., Ltd., demanding compensation for the losses and providing the equipment stipulated in the contract. Jie Bao Machinery Co., Ltd. believes that the buyer of the contract is not Hengli Textile Co., Ltd., but Henry Financial Leasing Co., Ltd., and Hengli Textile Co., Ltd. has no right to claim compensation. Hengli Textile Co., Ltd. sued the court.

Q: 1. Does Hengli Textile Co., Ltd. have the right to claim compensation from Jie Bao Machinery Co., Ltd. 2. What is the reason for the exemption from the defect warranty?

Answer: 1. Hengli Textile Co., Ltd. has the right to claim compensation. Because financial leasing contracts generally have a special exemption clause for warranty against defects, that is, the leasing company does not bear the liability for warranty against defects, but there is also a clause on the transfer of claim for damages, that is, it is stipulated in the sales contract that the leasing company's claim for damages from suppliers is transferred to users, and users can directly exercise their claim against suppliers. In this case, the lease contract has stipulated the assignment clause of the claim for damages, so Hengli Textile Co., Ltd. has the right to claim directly from the seller. 2. The reasons for the exemption of defects are as follows: 1) Any laws and regulations. The provisions of civil law on liability for warranty of defects are arbitrary, allowing both parties to make changes through special agreement. 2) Requirements of the system itself. Most cases believe that the economic function of financial leasing is to provide financing to users, which is of a financial nature. Therefore, the exemption of defective guarantee is the requirement of the financial leasing system itself. 3) The user's choice responsibility. Financial leasing means that users choose equipment according to their own knowledge and experience, and the leasing company purchases it completely according to the user's designation. So the user is responsible for the wrong result. 4) The leasing company lacks commodity knowledge, information, experience and disposal ability, and its function is only to provide financing to users, so it does not assume the liability of warranty for defects. 5) The financial leasing contract has clauses on exemption contract and transfer of claim for damages, that is, it is stipulated that the leasing company's claim for damages in the sales contract is transferred to the user, and the user can exercise the claim directly from the supplier.

19. In order to update the equipment, Hengli Textile Co., Ltd. and Henry Financial Leasing Co., Ltd. signed a financing lease contract for textile machinery and equipment with a price of 6.5438+0.2 million yuan: Henry Financial Leasing Co., Ltd. will purchase a set of textile machinery and equipment according to the technical standards and requirements of Hengli Textile Co., Ltd., and Henry Financial Leasing Co., Ltd. will entrust Hengli Textile Co., Ltd. to purchase from Jie Bao Machinery Co., Ltd. ... The ownership of this equipment belongs to Henry Financial Leasing Co., Ltd. After the lease expires, Henry Financial Leasing Co., Ltd. charged Hengli Textile Co., Ltd. a property transfer fee of 654.38 million yuan, and the equipment was owned by Hengli Textile Co., Ltd. At the same time, the three parties agreed that if the equipment of Jie Bao Machinery Co., Ltd. was defective and caused losses to Hengli Textile Co., Ltd., Henry Financial Leasing Co., Ltd. transferred the creditor's rights of Jie Bao Machinery Co., Ltd. to Hengli Textile Co., Ltd. After Henry Financial Leasing Co., Ltd. assisted Hengli Textile Co., Ltd. to claim for technical problems in the equipment, Hengli Textile Co., Ltd. subsequently filed a claim with Jie Bao Machinery Co., Ltd., demanding compensation for the losses and providing the equipment stipulated in the contract. Jie Bao Machinery Co., Ltd. believes that the buyer of the contract is not Hengli Textile Co., Ltd., but Henry Financial Leasing Co., Ltd., and Hengli Textile Co., Ltd. has no right to claim compensation. Hengli Textile Co., Ltd. sued the court.

Q: 1. Should Henry Financial Leasing Co., Ltd. be responsible for the defects of the equipment?

2. What are the special invalidity of warranty exemption?

Answer: 1. Henry Financial Leasing Company is not responsible. Because financial leasing contracts generally have a special exemption clause for warranty against defects, that is, the leasing company does not bear the liability for warranty against defects, but at the same time there is a clause on the transfer of claim for damages, that is, it is agreed in the sales contract that the leasing company's claim for damages from suppliers will be transferred to users, and users can directly exercise their claim against suppliers. In this case, the lease contract has stipulated the assignment clause of the claim for damages, so Hengli Textile Co., Ltd. has the right to claim directly from the seller. 2. In some special circumstances, the exemption of warranty liability for defects may also be confirmed as invalid. I. Selection of suppliers, equipment types, quantities, specifications, models and trademarks for leasing business. ; Second, the leasing company knows that there are defects but fails to inform or is unaware of the defects due to gross negligence, which may lead to the invalidity of the exemption contract due to violation of the principle of good faith; Third, the leasing company has an inseparable relationship with suppliers; Fourth, the user has no means of relief or the user cannot exercise the right to claim compensation.

20. 1946, Este Oil Co., Ltd. was incorporated in Cameroon and headquartered in Yaoundé, Cameroon. 1949, the British government asked Este Oil Co., Ltd. to pay taxes on all its company income. Este Oil Co., Ltd. believes that the company is registered in Cameroon and headquartered in Yaoundé, Cameroon, and its products and sales are not in the UK. Therefore, you should not pay taxes to the British government. The British court held that most of the directors of Ester Oil Limited were in Britain, only a few directors were in Cameroon and most directors were in London. The important decisions of the company are made in the UK, so the actual control and management center of Ester Oil Co., Ltd. is in the UK, which is a British company and should pay taxes to the UK.

Q: 1. What is the tax standard determined by Este Oil Co., Ltd.? 2. What are the criteria for determining the taxpayer's resident status?

A: 1. Esther Oil Co., Ltd. believes that the premise of paying taxes to Britain is that Britain should have jurisdiction over resident tax or source tax. First of all, the criteria for Este Petroleum Co., Ltd. to identify its resident status are the standard of registered place and the standard of the location of its head office. That is to say, the company is registered in Cameroon and headquartered in Cameroon, so the company is a resident of Cameroon, and Britain has no resident tax jurisdiction over the company. Secondly, it believes that the company's products and sales are not in the UK, that is, the income does not come from the UK, so the UK has no tax source jurisdiction. Therefore, it believes that it should not pay taxes to Britain. 2. There are the following criteria for determining the resident status of a legal person: 1) The location criteria of the actual management control center of a legal person. According to this standard, the actual control center of a legal person is a resident of the country, otherwise it is a non-resident of the country. The actual management control center of a legal person generally refers to the board of directors, and the location of the board of directors is the location of the actual management control center of a legal person. 2) Standards for the place of registration of legal persons. This standard refers to the country where the legal person is registered as a resident. 3) Standards for the location of corporate headquarters. The head office refers to the head office and the head office responsible for the major business decisions and all business activities of the legal person and the unified accounting of the profits and losses of the legal person. The place where the head office is located is the residents of that country. 4) Control option standard. According to this standard, the shareholders who control the company's options are regarded as residents of which country. 5) Standards for the location of main business activities. That is, a legal person is a resident of the country where its main business activities are located.

No.2 1 1946, Este Petroleum Co., Ltd. was incorporated in Cameroon and headquartered in Yaoundé, Cameroon. 1949, the British government asked Este Oil Co., Ltd. to pay taxes on all its company income. Este Oil Co., Ltd. believes that the company is registered in Cameroon and headquartered in Yaoundé, Cameroon, and its products and sales are not in the UK. Therefore, you should not pay taxes to the British government. The British court held that most of the directors of Ester Oil Limited were in Britain, only a few directors were in Cameroon and most directors were in London. The important decisions of the company are made in the UK, so the actual control and management center of Ester Oil Co., Ltd. is in the UK, which is a British company and should pay taxes to the UK.

Q: 1. What is the standard for British courts to determine tax payable? 2. What are the criteria for determining the taxpayer's resident status?

A: 1. The British court held that Britain has resident tax jurisdiction over Ester Oil Co., Ltd., and the standard for identifying Ester Oil Co., Ltd. as a British resident is the standard for the location of the actual control center of the legal person. That is, where the actual management and control center of the legal person is, it is the resident of which country. The actual management control center of a legal person generally refers to the board of directors. In this case, the British court held that most of the directors of Ester Oil Co., Ltd. are in the UK, most of the board of directors are held in the UK, and the company's important decisions are made in the UK. Therefore, its actual management and control center is in the UK, which is a British company and should pay taxes to the UK. 2. There are the following criteria for determining the resident status of natural persons: 1) Residence criteria. Domicile generally refers to the permanent residence of natural persons. Anyone who has a domicile in his own country, regardless of his nationality, is a national of that country, while those who have a domicile outside his own country are non-residents. 2) Living standards. Residence refers to a place that has lived in a country for a certain period of time, although it is not permanent. Countries have different provisions on how long they live as "residents" in tax laws. 3) Standard of residence and combination of residence. At present, the standard is widely used in the world. 4) Nationality standard. According to the nationality standard, as long as a natural person has the nationality of that country, whether living at home or abroad, he is regarded as a resident of that country. 5) Intention standard. The standard stipulates that a natural person who has the subjective intention to live in the country for a long time is regarded as a resident of the country.

22. At the end of 2004, the Greek Dodgson Company made a profit of $654.38 million from its Rome branch. Dodgson's Danish subsidiary made a profit of $500,000 and paid a dividend of $200,000 after tax to Dodgson.

Q: 1. Which of the above taxes belong to international double taxation? 2. What is international double taxation?

Answer: 1. The taxes levied by Greece and Italy on Rome Dodgson Company's profit of 654.38+million yuan, and the taxes levied by Greece and Denmark on Dodgson Company's dividend of 200,000 yuan received from Danish subsidiary belong to international double taxation. In the first case mentioned above, Greece taxes the income from the overseas operation of Dodgson company according to the resident tax jurisdiction, and Italy taxes the income from the operation of Dodgson company through the permanent establishment in Rome according to the source tax jurisdiction; In the second case, Greece taxes Dodgson's overseas investment income according to the resident tax jurisdiction, while Denmark taxes its investment income from Danish subsidiaries according to the source tax jurisdiction. In these two cases, two countries tax the same transnational taxpayer and the same tax object at the same time, which is the case of international double taxation. 2. International double taxation means that two or more countries levy taxes on the same transnational taxpayer and the same tax object at the same time.

23. At the end of 2004, the Greek Dodgson Company made a profit of $654.38 million from its Rome branch. Dodgson's Danish subsidiary made a profit of $500,000 and paid a dividend of $200,000 after tax to Dodgson.

Q: 1. Which of the above taxes are international overlapping taxes? 2. What is international double taxation?

Answer: 1. The tax levied by the Danish government on the dividend (200,000 pounds) distributed to the Dodgson company from the profit of 500,000 pounds obtained by the subsidiary of Dodgson company in Denmark and the tax levied by the Greek government on the dividend (200,000 pounds) of Dodgson company belong to international double taxation. That is, the income of subsidiaries, income tax levied by the host country, dividends distributed to the parent company and income tax levied by the host country of the parent company. For the same tax object, two countries tax different taxpayers respectively, which is the case of international double taxation. 2. International double taxation means that two or more countries levy taxes separately on different taxpayers from the same economic source for the same tax object.

24. China International Economic and Trade Arbitration Commission accepted the above contract dispute case according to the arbitration clause in the Crab Sales Contract between the plaintiff Henry Co., Ltd. and the defendant China Huitong Co., Ltd. and the plaintiff's application. After appointing the arbitrator and submitting the defense, the defendant protested the jurisdiction of China International Economic and Trade Arbitration Commission, on the grounds that the contract stipulated that the contract would come into effect after Party B (the complainant) confirmed it by fax. However, the complainant has not confirmed this to date. Therefore, the contract has not yet come into effect and cannot be arbitrated.

Q: 1. Do you think it can be arbitrated? 2. What are the legal provisions?

A: 1. Arbitration is possible. 2. Article 19 of the Arbitration Law stipulates that "the arbitration agreement exists independently, and the modification, dissolution, termination or invalidity of the contract shall not affect the validity of the arbitration agreement." That is, the arbitration agreement is independent. Arbitration agreement (including arbitration clause and arbitration agreement) shall be regarded as an independent clause or a part separated from other clauses of the contract. The modification, rescission, termination, invalidity or invalidation of an international commercial contract and its existence or not shall not affect the validity of the arbitration agreement. One party can still submit it to an arbitration institution agreed by both parties for arbitration according to the arbitration agreement.

25. In June 2003, China ALT Co., Ltd. (the buyer) signed a contract with French Elizabeth Co., Ltd. to buy and sell 200 computers. Both parties agreed in the contract that any dispute shall be submitted to China International Economic and Trade Arbitration Commission for arbitration. Later, the two sides had a dispute over the delivery date. France Elizabeth Co., Ltd. sued at its company's location. The court issued a summons to China ALT Co., Ltd..

ALT limited liability company asked the lawyer whether to respond to the lawsuit, how should the lawyer answer?

You should challenge the jurisdiction of another court. Because this involves the issue that the arbitration agreement excludes the jurisdiction of the court. Arbitration agreement excludes jurisdiction in two aspects: on the one hand, it means that after the two parties to the dispute reach an arbitration agreement, they must be bound by the arbitration agreement and submit arbitration to the arbitration institution designated by both parties in accordance with the arbitration agreement, but they cannot bring judicial proceedings to the court. Article 5 of China's Arbitration Law stipulates: "If the parties reach an arbitration agreement and one party brings a suit in a people's court, the people's court will not accept it, except that the arbitration agreement is invalid." Article 26 also stipulates: "If the parties reach an arbitration agreement, one party fails to declare that there is an arbitration agreement to bring a lawsuit to the people's court, and after the people's court accepts it, the other party submits an arbitration agreement before the first hearing, the people's court shall dismiss the lawsuit, except that the arbitration agreement is invalid; If the other party fails to raise any objection to the acceptance by the people's court before the first hearing, it shall be deemed as a waiver of the arbitration agreement and the people's court shall continue the hearing. " In addition, the third paragraph of Article 2 of the Convention on the Recognition and Enforcement of Foreign Arbitral Awards also stipulates that if a court of a Contracting State accepts a case and the parties reach an arbitration agreement on the matters involved in the case, unless the court finds the agreement invalid, invalid or unenforceable, it shall, at the request of one party, order the parties to submit the case to arbitration. On the other hand, it means that after the arbitration institution makes an arbitration award, the parties cannot bring a lawsuit to the court on the same dispute. However, if the arbitral award is revoked or not enforced by the court, the parties may bring a judicial lawsuit to the court for the same dispute. Article 9 of China's Arbitration Law also has similar provisions.