Abstract: On January 5, 2026, the Inclusive Framework effectively ended the threat of extraterri- torial tax war by issuing the Side-by-Side Package. The guidance creates a “Switch-Off Rule” that gives priority to source-state domestic law over residence-state global rules. By formalizing the Qualified Domestic Minimum Top-Up Tax (QDMTT) Safe Harbour and recognizing the U.S. tax system as a “Qualified Comprehensive Blended Regime” (QCBR), the package lets nations use domestic law as a legislative “shield” against extraterritorial enforcement. Jurisdictions can now protect their tax base from foreign Income Inclusion Rules (IIR) and Undertaxed Profits Rules (UTPR) by enacting a QDMTT. The package confirms that a QDMTT does not merely credit against global liability; it extinguishes the extraterritorial taxing right ab initio. It also averts a transat- lantic trade war by designating U.S. Global Intangible Low-Taxed Income (erstwhile GILTI, now called as Net CFC Tested Income or NCTI) and the Corporate Alternative Minimum Tax (CAMT) as a QCBR, granting the U.S. system “Side-by-Side” equivalence and suspending the UTPR for U.S. multinationals. The international tax architecture has shifted from hierarchical harmonization to “interoperable sovereignty,” with the 15% global minimum now serving as a bottom-up certification standard for domestic tax floors rather than a top-down mandate.

Abstract: Advances in generative AI have brought advanced tools to tax & legal practice, but with them comes AI hallucinations, which are fabricated citations, quotes, or facts that appear plausible but are entirely false. In 2023, a notable U.S. case (Mata v. Avianca) revealed this risk when attorneys, relying on ChatGPT for research, submitted a brief containing fictitious case law and were sanctioned as a result. This incident revealed substantial risks for the tax & legal profession. Increased AI use in tax & legal submissions and decision drafting subsequently led to numerous similar global incidents. By late 2025, a collection of various datasets logged nearly 800 cases of AI-related citation errors or hallucinations” in at least 25 countries, with a marked increase in 2025 alone. These cases span court filings by lawyers and pro se litigants, as well as orders drafted by judges or tribunals. This development necessitates an examination of professional responsibility and procedural fairness concerning AI-generated falsehoods. This article analyzes how courts and administrative bodies across jurisdictions have responded to AI-generated hallucinations in tax & legal submissions and decisions, and what these responses indicate regarding emerging verification standards under existing law. The analysis compares incidents from the United States, Canada, the United Kingdom, India, Israel, and other jurisdictions, focusing on the imposition or withholding of sanctions, the treatment of various actors (e.g., lawyers, self-represented parties, experts, judges), and the adaptation of tax & legal doctrines to this challenge.

Abstract: Article 136 of the newly revised Law of the People's Republic of China on Penalties for Public Order Violations establishes a ‘system for sealing public order violation records,’ with the provision that ‘records of public order violations such as drug use may be sealed’ provoking significant public debate. Against this backdrop, Professor Yin Bo of China University of Political Science and Law has repeatedly engaged with media interviews to offer a systematic theoretical defence of the sealing system. He emphasises its alignment with principles such as proportionality, protection of personal dignity, and the integration of punishment with education, positioning it as a preliminary exploration of a ‘criminal record expungement system’. This article, after comprehensively reviewing Yin Bo's principal arguments and the new legal provisions, introduces a Marxist legal analysis framework, Xi Jinping Thought on the Rule of Law and the overall national security outlook, alongside formal logic and argumentation theory, to conduct a systematic critical analysis of his reasoning. The article contends: Firstly, from the perspective of class analysis and social structure, abstracting the sealing system as ‘universal rights protection’ risks obscuring its asymmetrical benefits within existing power structures. This may objectively reinforce ‘secondary protection’ for privileged classes while exacerbating relative insecurity among ordinary workers. Second, from the perspective of Xi Jinping Thought on the Rule of Law and key discourses on drug control, the fundamental stance of ‘putting people at the centre’ and ‘zero tolerance for drugs’ demands a higher degree of preventive prudence in balancing rights protection and public security. Yet Yinbo's argumentation significantly underestimates the external risks associated with high-risk behaviours such as drug use. Third, logically, the argument confuses categories (‘minor offences—general offences—high-risk offences’), commits the fallacy of ‘generalising from the particular’ by extrapolating systemic overreach from individual injustices, and deliberately blurs the conceptual distinction between ‘record sealing’ and ‘expungement of criminal records’. This paper ultimately advocates: while upholding the positive role of the sealing system in ‘correcting labelling discrimination,’ it is imperative to strictly differentiate between types of conduct and occupational risks. A systemic combination of ‘tiered sealing + meticulous review + rigid accountability’ should be established to genuinely achieve an institutional equilibrium that both aligns with the direction of building a China governed by law and does not undermine the overall defence of the people's war on drugs and national security in the new era.

Abstract: The life conflict represents a paradigmatic ethical dilemma in the application of autonomous driving powered by artificial intelligence, where the right to life of passengers in the vehicle collides violently with that of pedestrians outside. In these contexts, can artificial intelligence replace humans in making choices to protect passengers or prioritize passengers at the expense of pedestrians? As autonomous vehicles become increasingly widespread, the life-or-death dilemma demands clearer normative resolution. This is a central issue in legal governance and the foundational principle guiding the development of industry for public. This paper explores whether artificial intelligence can replace human decision-making and the boundaries of such decisions, addressing ethical challenges in autonomous driving through legal frameworks to advance the progress of industry.

Abstract: The newly introduced ‘sealing of public security violation records’ system under the revised Public Security Administration Punishment Law has sparked intense debate due to its implications for public safety expectations concerning highly sensitive activities such as drug-related offences, occupational access boundaries, and data governance risks. This paper refrains from making factual determinations regarding online allegations against any specific individuals or institutions. Instead, it adopts a ‘systemic security governance’ methodology to explore how the legislature can achieve risk containment, factual clarification, and institutional consolidation within the rule of law framework when significant societal doubts arise (including ‘indications of potential external undue influence during the legislative proposal stage’) and supporting regulations have yet to form a rigid closed-loop system. This paper proposes: guided by the normative benchmarks of scientific, democratic, and lawful legislation emphasised in Xi Jinping Thought on the Rule of Law, and framed by the risk management principles of coordinating people's security, political security, and institutional security as required by the overall national security outlook, the NPCSC should lawfully arrange for the temporary suspension of Article 136's key application provisions within a specified timeframe. concurrently initiating investigations into specific issues or specialised reviews. This would establish an auditable governance chain of ‘first contain risks, then investigate thoroughly, finally consolidate,’ thereby minimising systemic spillover costs to public safety, data security, and public trust without undermining institutional objectives.

Abstract: In recent years, Zhu Zhengfu, a deputy to the National People's Congress, has consistently advocated for issues such as ‘abolishing the crime of provoking trouble’, ‘sealing minor criminal records’, and ‘sealing public security violation records for drug use’. His proposals have generated significant influence in both public discourse and legislative debates. On the surface, these proposals appear to champion ‘rights protection’ and ‘humanitarian concerns.’ However, when re-examined within the frameworks of Marxist jurisprudence, Xi Jinping Thought on the Rule of Law, and the overall national security outlook, they reveal a series of concerning issues in their logical structure, value orientation, and security perspective. This paper, while clarifying online rumours and adhering to factual foundations, focuses solely on Zhu Zhengfu's publicly available and verifiable legal propositions for analysis. It critiques these from three dimensions: logical reasoning, national security implications, and ideological roots. Furthermore, it proposes a tiered reform pathway for optimising the crime of provoking trouble and the systems governing prior convictions and records under the comprehensive national security outlook. The article contends that several of Zhu Zhengfu's assertions exhibit dualistic reasoning in logic, display pronounced formal liberal rights-centrism in values, and underestimate systemic risks within complex social structures in security perspectives. His discourse system is highly isomorphic with Western legal liberalism, creating significant tension with the path of socialist rule of law with Chinese characteristics in the new era. Subjecting the rule-of-law discourse of NPC deputies to public scrutiny from the perspectives of the people's stance and national security is essential to upholding the people's congress system and the overall national security outlook.

Abstract: This paper conducts a systematic critical analysis of Professor Lao Dongyan of Tsinghua University's public discourse advocating for Zhao Hong of Peking University and supporting the ‘sealing system for public order offences such as drug use’. The analysis is grounded within the normative framework constituted by Marxist legal principles and Xi Jinping Thought on the Rule of Law. The research aims to examine the consistency and tensions between her argumentative system and the Marxist legal stance, as well as the overall national security outlook. Methodologically, this study first abstractly reconstructs Professor Lao's core argumentative chains concerning record sealing, cyberspace governance, and criminal law restraint, delineating her premises, problem definitions, and reasoning pathways. Subsequently, employing a multi-level logical diagnostic approach, we conduct a dual examination of both form and substance at the levels of semantic premises, problem structures, and rules of inference. This analysis is normatively contrasted with Marxist jurisprudence's ‘people-centred approach,’ ‘class analysis,’ and ‘historical and structural perspectives,’ as well as Xi Jinping Thought on the Rule of Law's comprehensive national security outlook and its tripartite framework of ‘security-development-rights.’ The findings indicate that while the argument offers valuable insights in clarifying the boundaries between public order offences and criminal acts, resisting over-criminalisation, and countering ‘public opinion trials,’ it exhibits several structural biases. These include: narrowing the concept of ‘the people’ to a specific rights-bearing group; simplifying the security-development-rights triad into a unidimensional opposition between ‘state power and individual rights’; overemphasising risks to rights, confounding factual and value judgements, and flattening heterogeneous critiques into a homogeneous discursive object. The conclusion posits that this logic system centred on ‘rights-risk-technological governance’ is only partially compatible with Marxist jurisprudence. Overall, it has yet to genuinely address the value hierarchy demanding ‘people's security as the purpose, political security as the foundation, and national interests as paramount.’ Therefore, in institutional debates concerning drug governance and internet governance, it is necessary to conduct substantive calibration and reconstruction of relevant theoretical discourses and institutional designs, while upholding the people's stance and the overall national security outlook.

Abstract: The newly revised Law of the People's Republic of China on Penalties for Public Order Violations introduces a "system for sealing public order violation records," with the sealing of records for acts such as drug use sparking intense public debate. Zhao Hong, a researcher at Peking University Law School, has systematically articulated several key arguments in multiple media outlets in defence of the sealing system. These include: "Drug use constitutes an administrative offence rather than a criminal act"; "Sealing records embodies the legal system's civilised approach to tolerance for error and rehabilitation"; and "Opposition to governing society through ancient-style branding methods akin to facial tattooing." This article meticulously reconstructs his principal arguments while introducing Marxist legal theory, Xi Jinping Thought on the Rule of Law and key anti-drug directives, formal logic and argumentation theory, alongside comparative Western jurisprudential experience concerning "criminal record sealing/expungement" to conduct a multidimensional critical analysis of his discourse. The research indicates: on the one hand, Zhao Hong's conceptual distinctions between "public order offences versus criminal offences" and "sealing versus expungement" possess a certain enlightening significance, and formally align with contemporary international trends towards "stigma removal and reintegration promotion". On the other hand, his argumentation exhibits significant blind spots in terms of class analysis, the people's stance, and the overall security perspective: it inadequately exposes the class structures and inequalities underlying drug issues; lacks a holistic grasp of the tension between "people's security" and "individual rights"; and insufficiently internalises Xi Jinping's requirements for "zero tolerance" in drug control, coordinating security and development, and adhering to bottom-line thinking (You Quanrong, 2023; Xi Jinping, 2015; Publicity Department of the CPC Central Committee, 2020). Logically, it extrapolates universal sealing from a minority of minor offences and counters public security anxieties by occupying the moral high ground of "modern rule of law civilisation," exhibiting a structural bias of "substituting risk analysis with moralising rhetoric." From a comparative law perspective, Western legal systems predominantly adopt a refined "tiered-conditional-exceptional" model, excluding acts severely endangering public safety from blanket sealing while supplementing this with rigorous procedures and ex post facto review mechanisms. This paper ultimately proposes that for the sealing system of public security violation records to embody the humanitarian concerns of socialist rule of law within the Chinese context while aligning with the overarching national security outlook and the practical logic of the "people's war" on drugs, it must introduce mechanisms such as tiered sealing, strict exceptions, procedural participation, and dynamic assessment at both legislative and discursive levels. Concurrently, it must theoretically return to the people-centred stance and practice-oriented approach emphasised by Marxist jurisprudence and Xi Jinping Thought on the Rule of Law.

Abstract: Contemporary digital media ecosystems challenge the presumption of innocence—a cornerstone of fair trial rights enshrined in ICCPR Article 14(2) and ECHR Article 6(2)—through rapid dissemination of sensationalized pretrial information that biases public and judicial perceptions. This article examines how social media amplifies "trial by media" effects, analyzing empirical evidence from high-profile cases like Chauvin and Anthony, alongside ECHR jurisprudence such as Salabiaku v. France (1988), to identify regulatory shortcomings in juror exposure mitigation and cross-border content control.​Employing a doctrinal and comparative legal methodology, it evaluates sub judice rules, contempt powers, and emerging digital protocols, revealing their limited efficacy against algorithmic amplification and user-generated prejudice. Key findings highlight the need for recalibrated balances between expression freedoms and procedural safeguards, particularly for marginalized defendants facing stereotyping.​The study proposes actionable reforms: mandatory digital literacy for jurors, harmonized international takedown mechanisms, and enhanced media ethics training. These measures aim to preserve judicial impartiality amid informational ubiquity, offering a framework for policymakers and courts in the digital era.

Abstract: The Saudi sector has witnessed a significant digital transformation within the framework of Vision 2030, through the expansion of innovation in artificial intelligence and financial technology (FinTech). Despite the considerable benefits of these developments, they also present challenges, including the need for transparency and accountability This necessitates that the Saudi Central Bank establish clear regulations to ensure the protection of customer rights. This research aims to analyze the legal requirements for using artificial intelligence technologies in Saudi financial institutions and assess the extent to which the current legal framework aligns with relevant international standards and instruments, The study adopted a descriptive, analytical, and comparative approach, through analyzing relevant Saudi legislation and comparing it with international principles. The findings revealed the existence of a charter regulating the ethics of using artificial intelligence in financial institutions, under the supervision of the General Authority for Data and Artificial Intelligence and the Saudi Central Bank, but the regulation still needs development. The study recommends the need to establish a unified legal framework to regulate the use of artificial intelligence in the financial sector that is consistent with international standards and promotes trust, transparency and data protection.

Abstract: This study examines the legal frameworks, enforcement challenges, and economic implications of Intellectual Property Rights (IPR) in BRICS countries—Brazil, Russia, India, China, and South Africa—using a normative juridical approach and qualitative analysis. The findings reveal significant disparities in the governance of IPR among these nations, with China and India leading in innovation and enforcement reforms, while Brazil, Russia, and South Africa face persistent challenges related to institutional capacity and judicial delays. Despite aligning with international standards such as TRIPS, enforcement gaps and socio-economic priorities influence the effectiveness of IPR systems. The research highlights the dual economic impact of IPR: fostering innovation and investment while raising concerns over access to essential goods. It underscores the need for harmonized frameworks, enhanced enforcement mechanisms, and a balanced approach to innovation and equity in BRICS countries.

Abstract: This paper examines the complex intersection between unfair trade practices and intellectual property rights (IPR), where the fundamental goals of promoting innovation and ensuring fair competition often create tension. The study analyzes how IPR systems, while designed to protect innovations and foster economic growth, can sometimes facilitate anti-competitive behaviors that necessitate intervention through competition law and unfair trade practice regulations. The research explores multiple dimensions of this intersection, including the pro-competitive features of IPRs, antitrust influences, and enforcement mechanisms across various jurisdictions, with particular emphasis on the European Union, United States, and India. The paper examines sector-specific applications across copyrights, patents, industrial designs, trade secrets, geographical indications, traditional knowledge, and technology transfer agreements. Key findings reveal that while international frameworks like TRIPS, Paris Convention, and Berne Convention provide foundational protection, significant challenges persist in harmonization, enforcement, and addressing power imbalances between developed and developing nations. The study highlights emerging issues such as digital piracy, patent trolling, forced technology transfer, and the protection of traditional knowledge from biopiracy. The analysis demonstrates that effective regulation requires a nuanced approach that balances IPR protection with competition law principles, emphasizing the need for continuous adaptation of legal frameworks to address evolving market dynamics and technological advancements.

Abstract: This paper provides a comprehensive analysis of green intellectual property rights (IPR), focusing on their role in fostering environmental sustainability and innovation in India. It explores the nuances of greenwashing, the exploitation of IP rights, and the differences between green and traditional patents and trademarks. The study examines regulatory mechanisms, policy implications, and the importance of international conventions in the global protection of green IPR. Additionally, the paper discusses the impact of Indian green IPR laws on the commercialization of eco-friendly technologies, challenges of technology transfer, and the diffusion of green innovations. The research outlines the significance of integrating environmental criteria into patent systems, the regulation of green trade secrets, and the distinction between eco-labels and eco-product trademarks under Indian law. Through critical analysis, the paper highlights the need for robust legal frameworks, coordinated policy actions, consumer education, and enhanced international cooperation to effectively promote sustainable development and address climate change through green IPR.

Abstract: Several European courts have vested mitigation obligations with a hierarchically higher legal rank than ordinary state action. They construe these obligations from human rights in combination with international commitments and climate science. This phenomenon is here called ‘climate constitutionalisation’. In addition, we see an increasing escalation of climate cases to the European Court of Human Rights (ECtHR) and we now have the advisory opinion of the International Court of Justice (ICJ). Climate constitutionalisation in Europe is an incremental process of replication and reiteration. This can only be understood by studying the developing body of national case law in the context European and international law. Studying general emission reduction cases against states in Europe, this paper traces how non-enforceable legal norms, political commitments, and climate science are used to interpret binding and enforceable human rights norms. It reflects on the present and future consequences of the ECtHR’s decision in KlimaSeniorinnen and ICJ’s Advisory Opinion on climate obligations. The paper argues that Europe’s multilayered legal and judicial landscape strengthens climate constitutionalisation and herewith deepens the fault line between the judiciary and the elected institutions. Europe’s openness towards international law facilitates this process. It then offers tentative normative justifications for this process.

Abstract: This study presents a qualitative case analysis of a cross-national Virtual Exchange (VE) classroom that connects undergraduate students in the Southeastern United States and Colombia through a course titled "Rap on Trial." Designed amid the COVID-19 pandemic, the course investigates the practice of using rap lyrics as evidence in criminal trials—a legal strategy that disproportionately affects young men of color and reinforces racialized patterns of incarceration. Through a digital pedagogical model grounded in intercultural dialogue and collaborative learning, students engaged with the global dimensions of hip-hop, social justice, and systemic inequality while developing transferable skills in language proficiency, critical thinking, and digital literacy. Drawing from student reflections and instructor observations, this paper identifies key successes and barriers in implementing VE in the social sciences, offering recommendations for designing high-impact, equity-driven virtual learning experiences. The findings underscore the transformative potential of VE classrooms in cultivating global competencies and fostering meaningful relationships across cultural and linguistic boundaries.

Abstract: Green Intellectual Property Rights (IPR) are pivotal in promoting sustainable development by incentivizing innovation in environmentally friendly technologies, facilitating technology transfer, and reducing carbon emissions. This paper explores the multifaceted role of green IPR in fostering a transition from a brown to a green economy, emphasizing its impact on renewable energy technologies, such as solar and wind, and its integration with global sustainability goals through public-private partnerships (PPPs). Drawing on empirical evidence and case studies, the study highlights how green IPR encourages research and development (R&D), enhances economic and environmental sustainability, and supports technology dissemination, particularly in developing nations. However, challenges such as monopolistic control, regional disparities, and accessibility issues persist, necessitating flexible IPR frameworks, international cooperation, and innovative financing mechanisms. The paper proposes policy recommendations to strengthen global IPR systems, promote collaborative innovation, and balance protection with equitable access to green technologies, ensuring alignment with the United Nations Sustainable Development Goals (SDGs).

Abstract: This article examines the increasingly prevalent threat posed by non-consensual intimate deepfakes (NCIDs), AI-generated sexually explicit content which resembles a real person, and critiques the current legislative framework in the UK, which fails to criminalise the creation of NCIDs. While the Online Safety Act (OSA) 2023 criminalises the distribution of NCIDs, the simple act of creating NCIDs for sexual gratification or future criminal activity remains lawful. Utilising interdisciplinary research, victim testimony, and a comparative analysis with similar legislation within the European Union (EU), this article submits that the current legislation in the UK fails to protect victim-survivors and overlooks the serious harms caused by the creation of NCIDs. Instead, we propose a strict liability model that focuses on a lack of consent rather than a defendant’s mens rea, aligning NCID offending with the broader context of image-based sexual abuse (IBSA). This article concludes that legislative reform is needed immediately to criminalise the creation of NCIDs, close legal loopholes and, most importantly, protect the dignity, privacy and sexual autonomy of victim-survivors.

Abstract: The rapid advancement of genetic editing technologies, such as CRISPR-Cas9, has introduced unprecedented opportunities and challenges within professional sports. This study aims to systematically evaluate the legal and ethical implications associated with the application of gene editing among elite athletes. Employing a mixed-methods design, we conducted a comprehensive survey of 312 stakeholders-including athletes, coaches, legal experts, and ethicists-across five continents. Advanced statistical analyses, including Structural Equation Modeling (SEM) and Multivariate Logistic Regression, were utilized to identify significant predictors of legal risk perception and ethical concern. Results reveal a pronounced divergence in stakeholder attitudes: while 68% of legal professionals emphasize regulatory gaps, 74% of athletes express uncertainty regarding long-term health consequences. The SEM model demonstrated that perceived fairness (β=0.41, p<0.001) and regulatory clarity (β=0.36, p<0.001) are the strongest predictors of overall acceptance. These findings underscore the urgent need for robust international frameworks to address the multifaceted risks of gene editing in sports and highlight the importance of transparent policy-making. Our research provides actionable insights for regulators, sports organizations, and bioethics committees to anticipate and manage the evolving landscape of genetic technologies in athletics.

Abstract: Physical education (PE) teachers in schools play a critical role in managing sports activities and ensuring student safety. However, they face significant legal challenges related to negligence and liability when sports injuries occur among students. This study addresses the pressing legal issues confronting PE teachers in Iranian schools, emphasizing the necessity of a comprehensive legal framework to guide their responsibilities and prevent injuries. The main objective is to analyze the legal challenges faced by PE teachers in managing student sports injuries and to propose preventive legal strategies. Employing a mixed-methods approach, the research combines qualitative legal analysis with quantitative surveys of PE teachers’ knowledge and experiences regarding legal liability. Statistical analysis, including t-tests, was used to assess the correlation between teachers’ legal awareness and injury incidence rates. The findings reveal that insufficient legal training and unclear regulations significantly increase teachers’ vulnerability to negligence claims. Moreover, the lack of standardized preventive protocols contributes to higher injury rates. The study concludes that enhancing legal education for PE teachers and establishing clear preventive guidelines are essential to reduce legal risks and improve student safety. The novelty of this research lies in its integrated legal and practical approach, combining jurisprudential analysis with empirical data from the Iranian school context, an area previously underexplored. This work offers actionable recommendations for policymakers to develop targeted legal frameworks and training programs, ultimately fostering a safer sports environment in schools.

Abstract: Abstract: The phenomenon of "sound horeg," an extreme intensity audio system, is becoming increasingly prevalent in Indonesia, posing a serious challenge to public comfort and health due to noise levels exceeding safe limits. This article analyzes the discrepancy between "sound horeg" as contemporary entertainment and Jaranan, a traditional performing art rich in philosophical values and local wisdom. Employing a qualitative approach based on literature review, this research identifies the characteristics and implications of "sound horeg," including its potential for social conflict and environmental damage. In contrast to Jaranan, which functions as a medium for cultural transmission and a guardian of harmony, "sound horeg" tends to be temporary and can be considered "anti-cultural" as it erodes social order. To address this noise challenge, this article proposes the implementation of restorative justice as a humanistic solution for conflict resolution and affirms the relevance of Pancasila's values—particularly the second, third, and fifth principles—as an ethical foundation for balancing freedom of expression with social responsibility. The findings of this research are expected to inspire concrete actions in preserving culture and creating a harmonious environment.