Univ., Diss.--Frankfurt (Main), 2004.

China’s import cross-border e-commerce (CICBEC) business model differs from other online shopping business models in both the participators and transaction processes. Government as an important participator has greatly promoted the healthy and rapid development of this business model. As a vital topic in all kinds of businesses, customer trust is also a core research topic in online shopping. Many scholars have studied customer trust in traditional online shopping while few of them focused on cross-border online shopping, let alone the CICBEC business model. The government is a new participator, whose contribution on customer trust is not clear. Also, other known variables’ influences on customer trust are still worthy of discussion. This research aims to address existing research gap by contributing to Lee and Turban (2001)’s Customer Trust in Internet Shopping (CTIS) Model and constructing a new customer trust model. A number of influencing factors of customer trust were defined and tested in this research. It shows that influencing factors from four participators, the e-retailers, e- commerce platforms, government and third-parties, have a significant correlation with customer trust. The final results show that order fulfillment, government actions, e-retailer reputation, information quality, e-commerce platform security and e-commerce platform reputation have significant influences on customer trust.

The aim of the paper is (i) to analyze the role of third parties in the VAT collection and remittance, and in the compliance with the VAT legislation according to the OECD; and (ii) to identify and compare concrete measures implemented by different jurisdictions on this subject with a focus in invoicing service providers and online marketplaces. The study is divided into two main parts. In the first part, the author reviews the OECD’s literature on the role of third parties in the VAT collection and remittance, and in the compliance with the VAT legislation. In the second part, the author compares measures taken by some countries regarding the role of third parties in the VAT compliance chain with a focus on invoicing service providers and marketplaces. In the first part of the research, the author concludes that the role of third-parties in the VAT compliance is expanded in each of the OECD’s publications and suggests additional research on the role of payment processors in the VAT compliance chain. In the second part of the research, the author concludes that regulations and liabilities involving invoicing service providers differ considerably according to different jurisdictions and suggests the adoption of international standards to ensure VAT compliance in a worldwide scale. When it comes to marketplaces, the author concludes that there is a trend for the adoption of the deemed supply approach (as such or as a penalty), although there are discordant points about the grounds which marketplaces are held liable for the VAT due in underlying transactions.

A motivação para o presente trabalho nasceu de um estudo sobre o art. 55 do Código de Processo Civil. Foi possível verificar, a partir daí, que o confuso e divergente tratamento que a doutrina dá a esse dispositivo legal decorre, em grande parte, da ausência de enquadramento sistemático adequado da própria assistência. Como saber quais os possíveis efeitos decorrentes da intervenção do terceiro no processo se não se sabe exatamente o motivo pelo qual ele pode intervir e nem mesmo os poderes que pode exercer durante o desenrolar da marcha processual? O direito brasileiro herdou do direito alemão a disciplina que pretendeu dar à assistência, mas sem anterior preocupação com a verificação de sua adequação, quer no próprio ordenamento germânico, quer no brasileiro. Acabou, assim, criando um labirinto do qual a doutrina ainda não conseguiu sair. Algumas tentativas doutrinárias de estudar o instituto com coerência apontam para a falta de lógica da disciplina legal da assistência, mas ainda não se pode dizer que exista no direito brasileiro um estudo sistemático da assistência. Foi o que se pretendeu fazer nesse trabalho ao demonstrar a necessidade de eliminação do art. 54 do CPC do ordenamento e a consequente reconfiguração da assim chamada assistência simples, disciplinada no art. 50 do CPC. A assistência, há tempos, está a demandar um estudo aprofundado que possa até mesmo potencializar sua utilização, já que não se pode dizer que seja algo comum nos processos embora sejam comuns as hipóteses que autorizariam sua ocorrência. / This work starts from a study about the article 55 of Civil Procedure Code. From that, it was possible to verify that the confusing and diverging treatment that the doctrine gives to this text comes mainly from the lack of a suitable systematic framing of the assistance itself. How to know which are the possible effects of third part intervention if one does not know exactly the reasons why the third part may intervene or even its powers in the procedure? Brazilian law have inherited from German law the discipline that it intended to give to assistance, but without thinking previously about its suitability, whether in the own German law, whether in the Brazilian law. This way, a maze was created from which the doctrine was not able to exit yet. Some coherent tries of studying the institute of assistance point to the lack of logic in its legal discipline, but there is not a systematic study of the assistance yet. That was the goal of this work, demonstrating the need of elimination of article 54 of Civil Procedure Code, with the reshaping of so called \"simple assistance\", ruled by article 50 of Civil Procedure Code. Assistance, for long time, needs a profound study that may improve its use, since it is uncommon in suits although the hypotheses that grant its use are very common.

Magistro baigiamajame darbe, remiantis Lietuvos bei užsienio valstybių teisės aktais bei teisine literatūra, apžvelgiamas sutarčių trečiojo asmens naudai istorinis vystymasis Lietuvoje bei kitų valstybių praktikoje, sutarties trečiojo asmens naudai samprata bei elementai, kurie atskleidžia šios sutarties ypatumus bei sutartis, kurios savo prigimtimi yra pripažįstamos sutartimis trečiojo asmens naudai. / The final paper to obtain the Master’s degree deals with the historical formation of contracts of third parties in law practice in Lithuania and in other countries, to the conception and the elements of contract of third parties on the basis of legal reference and interpretation of law acts in Lithuania and foreign countries, contracts which by their nature belong to contract of third parties. The final paper to obtain the Master’s degree deals with issues related to contract of third parties. It consists of four parts. In the first part author summarizes the historical formation of contract of third parties in law practice in Lithuania and in other countries. The second part is devoted to the conception of contract of third parties and its place in civil law in different countries. The third part discusses the elements of contract of third parties by establishing the particularity of these contracts and underlining their differences in comparison with other types of contracts. The author attempts to summarize the juridical facts, which are necessary for third party to become a creditor. This part also analyses the situation of the claim when the third party has an ability to gain it from the contract or from law acts. Next in this part the role of creditor in the contract of third parties is analyzed. The fourth part of final paper is devoted to the contracts which by their nature belong to contract of third parties. The purpose of final paper to obtain the Master’s... [to full text]

The arbitration legislation of Kazakhstan has no direct answer to the problem of possible participation of the third parties therein. The analysis of the Kazakhstani legislation and practice, as well as the comparison of the Kazakhstani approach with international approaches regarding the problem of the third parties have revealed the necessity in the legislative reforms to be taken in Kazakhstan. These reforms are required for stabilization and equilibration of the position of third parties with all rest parties of the arbitration proceedings. Thus, the main aim of this thesis is to elaborate a series of suggestions on the potential development of the arbitration procedural legislative system and to address some of the gaps in the existing arbitration legislation.

The arbitration legislation of Kazakhstan has no direct answer to the problem of possible participation of the third parties therein. The analysis of the Kazakhstani legislation and practice, as well as the comparison of the Kazakhstani approach with international approaches regarding the problem of the third parties have revealed the necessity in the legislative reforms to be taken in Kazakhstan. These reforms are required for stabilization and equilibration of the position of third parties with all rest parties of the arbitration proceedings. Thus, the main aim of this thesis is to elaborate a series of suggestions on the potential development of the arbitration procedural legislative system and to address some of the gaps in the existing arbitration legislation.

Inaug.-Diss.--Cologne, 1971? / Vita. Bibliography: p. iv-x.

Thesis (doctoral)--Universität, Freiburg im Breisgau, 2005. / Includes bibliographical references.

A motivação para o presente trabalho nasceu de um estudo sobre o art. 55 do Código de Processo Civil. Foi possível verificar, a partir daí, que o confuso e divergente tratamento que a doutrina dá a esse dispositivo legal decorre, em grande parte, da ausência de enquadramento sistemático adequado da própria assistência. Como saber quais os possíveis efeitos decorrentes da intervenção do terceiro no processo se não se sabe exatamente o motivo pelo qual ele pode intervir e nem mesmo os poderes que pode exercer durante o desenrolar da marcha processual? O direito brasileiro herdou do direito alemão a disciplina que pretendeu dar à assistência, mas sem anterior preocupação com a verificação de sua adequação, quer no próprio ordenamento germânico, quer no brasileiro. Acabou, assim, criando um labirinto do qual a doutrina ainda não conseguiu sair. Algumas tentativas doutrinárias de estudar o instituto com coerência apontam para a falta de lógica da disciplina legal da assistência, mas ainda não se pode dizer que exista no direito brasileiro um estudo sistemático da assistência. Foi o que se pretendeu fazer nesse trabalho ao demonstrar a necessidade de eliminação do art. 54 do CPC do ordenamento e a consequente reconfiguração da assim chamada assistência simples, disciplinada no art. 50 do CPC. A assistência, há tempos, está a demandar um estudo aprofundado que possa até mesmo potencializar sua utilização, já que não se pode dizer que seja algo comum nos processos embora sejam comuns as hipóteses que autorizariam sua ocorrência. / This work starts from a study about the article 55 of Civil Procedure Code. From that, it was possible to verify that the confusing and diverging treatment that the doctrine gives to this text comes mainly from the lack of a suitable systematic framing of the assistance itself. How to know which are the possible effects of third part intervention if one does not know exactly the reasons why the third part may intervene or even its powers in the procedure? Brazilian law have inherited from German law the discipline that it intended to give to assistance, but without thinking previously about its suitability, whether in the own German law, whether in the Brazilian law. This way, a maze was created from which the doctrine was not able to exit yet. Some coherent tries of studying the institute of assistance point to the lack of logic in its legal discipline, but there is not a systematic study of the assistance yet. That was the goal of this work, demonstrating the need of elimination of article 54 of Civil Procedure Code, with the reshaping of so called \"simple assistance\", ruled by article 50 of Civil Procedure Code. Assistance, for long time, needs a profound study that may improve its use, since it is uncommon in suits although the hypotheses that grant its use are very common.