Zoekresultaat: 149 artikelen

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Artikel

Access_open ‘De lobby’ aan banden?

Over het ongelijk speelveld en de regulering van belangenvertegenwoordiging

Tijdschrift Tijdschrift voor Toezicht, Aflevering 4 2018
Trefwoorden lobbyregulering, belangenvertegenwoordiging, stakeholders
Auteurs Bert Fraussen en Caelesta Braun
Auteursinformatie

Bert Fraussen
Dr. B. Fraussen is universitair docent aan het instituut Bestuurskunde van de Universiteit Leiden.

Caelesta Braun
Dr. C.H.J.M. Braun is universitair hoofddocent aan het instituut Bestuurskunde van de Universiteit Leiden en redacteur van Tijdschrift voor Toezicht.
Artikel

An Introduction to the Singapore Convention on Mediation – Perspectives from Singapore

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 4 2018
Trefwoorden Singapore Convention, Dispute resolution, Uncitral, Enforcement
Auteurs Nadja Alexander en Shouyu Chong
SamenvattingAuteursinformatie

    Following a retrospective of the road towards the Convention, incorporating some Singaporean inside views, the authors provide a detailed analysis of the envisaged grounds for refusal of mediated settlements. The authors also highlight various issues around the very concept, and proof, of mediation. These issues are fundamental, as only settlements ensuing from mediation are covered. Another significant aspect is the absence of any provisions pertaining to the status of agreements to mediate, the contract situated at the entry side of mediation.


Nadja Alexander
Nadja Alexander is Professor of Law (Practice) at Singapore Management University School of Law and Director of the Singapore International Dispute Resolution Academy (‘SIDRA’). She may be contacted at nadjaa@smu.edu.sg.

Shouyu Chong
Shouyu Chong is a Researcher at SIDRA, and may be contacted at sychong.2013@smu.edu.sg.
Article

Access_open The Conduit between Technological Change and Regulation

Tijdschrift Erasmus Law Review, Aflevering 3 2018
Trefwoorden technology, socio-technological change, money, windmill, data
Auteurs Marta Katarzyna Kołacz en Alberto Quintavalla
SamenvattingAuteursinformatie

    This article discusses how the law has approached disparate socio-technological innovations over the centuries. Precisely, the primary concern of this paper is to investigate the timing of regulatory intervention. To do so, the article makes a selection of particular innovations connected with money, windmills and data storage devices, and analyses them from a historical perspective. The individual insights from the selected innovations should yield a more systematic view on regulation and technological innovations. The result is that technological changes may be less momentous, from a regulatory standpoint, than social changes.


Marta Katarzyna Kołacz
Marta Katarzyna Kołacz, Ph.D. Candidate in the Department of Private Law, Erasmus School of Law, Erasmus University Rotterdam, The Netherlands.

Alberto Quintavalla
Alberto Quintavalla, LL.M., Ph.D. Candidate in the Rotterdam Institute of Law and Economics, Erasmus School of Law, Erasmus University Rotterdam, The Netherlands.
Article

Access_open Fostering Worker Cooperatives with Blockchain Technology: Lessons from the Colony Project

Tijdschrift Erasmus Law Review, Aflevering 3 2018
Trefwoorden blockchain, collaborative economy, cooperative governance, decentralised governance, worker cooperatives
Auteurs Morshed Mannan
SamenvattingAuteursinformatie

    In recent years, there has been growing policy support for expanding worker ownership of businesses in the European Union. Debates on stimulating worker ownership are a regular feature of discussions on the collaborative economy and the future of work, given anxieties regarding the reconfiguration of the nature of work and the decline of standardised employment contracts. Yet, worker ownership, in the form of labour-managed firms such as worker cooperatives, remains marginal. This article explains the appeal of worker cooperatives and examines the reasons why they continue to be relatively scarce. Taking its cue from Henry Hansmann’s hypothesis that organisational innovations can make worker ownership of firms viable in previously untenable circumstances, this article explores how organisational innovations, such as those embodied in the capital and governance structure of Decentralised (Autonomous) Organisations (D(A)Os), can potentially facilitate the growth of LMFs. It does so by undertaking a case study of a blockchain project, Colony, which seeks to create decentralised, self-organising companies where decision-making power derives from high-quality work. For worker cooperatives, seeking to connect globally dispersed workers through an online workplace, Colony’s proposed capital and governance structure, based on technological and game theoretic insight may offer useful lessons. Drawing from this pre-figurative structure, self-imposed institutional rules may be deployed by worker cooperatives in their by-laws to avoid some of the main pitfalls associated with labour management and thereby, potentially, vitalise the formation of the cooperative form.


Morshed Mannan
Morshed Mannan, LLM (Adv.), PhD Candidate, Company Law Department, Institute of Private Law, Universiteit Leiden.
Article

Access_open Armed On-board Protection of German Ships (and by German Companies)

Tijdschrift Erasmus Law Review, Aflevering 4 2018
Trefwoorden German maritime security, private armed security, privately contracted armed security personnel, anti-piracy-measures, state oversight
Auteurs Tim R. Salomon
SamenvattingAuteursinformatie

    Germany reacted to the rise of piracy around the Horn of Africa not only by deploying its armed forces to the region, but also by overhauling the legal regime concerning private security providers. It introduced a dedicated licensing scheme mandatory for German maritime security providers and maritime security providers wishing to offer their services on German-flagged vessels. This legal reform resulted in a licensing system with detailed standards for the internal organisation of a security company and the execution of maritime security services. Content wise, the German law borrows broadly from internationally accepted standards. Despite deficits in state oversight and compliance control, the licensing scheme sets a high standard e.g. by mandating that a security team must consist of a minimum of four security guards. The lacking success of the scheme suggested by the low number of companies still holding a license may be due to the fact that ship-owners have traditionally been reluctant to travel high-risk areas under the German flag. Nevertheless, the German law is an example of a national regulation that has had some impact on the industry at large.


Tim R. Salomon
The author is a legal adviser to the German Federal Armed Forces (Bundeswehr) and currently seconded to the German Federal Constitutional Court.
Case Reports

2018/22 What is a collective agreement? Part two (DK)

Tijdschrift European Employment Law Cases, Aflevering 3 2018
Trefwoorden Collective agreements
Auteurs Christian K. Clasen
SamenvattingAuteursinformatie

    The Danish Supreme Court has upheld the decision from the Danish Eastern High Court (reported in EELC 2017/26) on the implementation of the Working Time Directive to the effect that an ‘intervention act’ can be deemed to be a collective agreement within the meaning of Article 18 of the Working Time Directive.


Christian K. Clasen
Christian K. Clasen is a partner at Norrbom Vinding, Copenhagen.
Article

Access_open Empirical Legal Research in Europe: Prevalence, Obstacles, and Interventions

Tijdschrift Erasmus Law Review, Aflevering 2 2018
Trefwoorden empirical legal research, Europe, popularity, increase, journals
Auteurs Gijs van Dijck, Shahar Sverdlov en Gabriela Buck
SamenvattingAuteursinformatie

    Empirical Legal research (ELR) has become well established in the United States, whereas its popularity in Europe is debatable. This article explores the popularity of ELR in Europe. The authors carried out an empirical analysis of 78 European-based law journals, encompassing issues from 2008-2017. The findings demonstrate that a supposed increase of ELR is questionable (at best).
    Moreover, additional findings highlight:

    • An increase for a few journals, with a small number of other journals showing a decrease over time;

    • A higher percentage of empirical articles for extra-legal journals than for legal journals (average proportion per journal is 4.6 percent for legal journals, 18.9 percent for extra-legal journals);

    • Criminal justice journals, environmental journals, and economically oriented journals being more likely to publish empirical articles than other journals;

    • More prestigious journals being more likely to publish empirical articles than less-prestigious journals;

    • Older journals being more likely to publish empirical work than younger journals, but not at an increasing rate;

    • Journals being legal/extra-legal, journals in a specific field, journal ranking, or the age of the journal not making it more (or less) likely that the journal will publish empirical articles at an increasing (or decreasing) rate.
      Considering the lack of convincing evidence indicating an increase of ELR, we identify reasons for why ELR is seemingly becoming more popular but not resulting in more empirical research in Europe. Additionally, we explore interventions for overcoming the obstacles ELR currently faces.


Gijs van Dijck
Professor of Private Law at Maastricht University, the Netherlands.

Shahar Sverdlov
Law student at the Vrije Universiteit Amsterdam, the Netherlands.

Gabriela Buck
Law student at Maastricht University, the Netherlands.
Artikel

Promoting Conciliation and Mediation in Collective Labour Conflicts in Europe

Celebrating 50 years of Federal Mediation Services in Belgium

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 1 2018
Trefwoorden Mediation, conciliation, collective labour conflict, strikes
Auteurs Ana Belén García, Erica Pender, Francisco J. Medina e.a.
SamenvattingAuteursinformatie

    On 23 April 2018, the Belgian Ministry of Labour, together with a consortium of 12 European research institutes, held a symposium on the current state of the art and best practices for conciliation and mediation in collective labour conflicts within the European Union, and particularly in Belgium. The symposium was organized for two occasions. First, the 50st anniversary of the Belgium law, providing mediation services by the Ministry of Labour to prevent and mediate in collective labour conflicts. Second, the presentation of the results of an EU (DG Employment, Social Affairs and Inclusion) sponsored project in 12 EU member states.
    The management of collective labour conflicts is in all countries regulated differently. The study shows that also practices of third party intervention differ largely. Most countries differentiate conciliation (a relative informal process of facilitated negotiation), mediation (usually defined as a strong involvement of the third party, who gives recommendations to the parties), and arbitration. Mediators typically are not trained, certified or registered as mediators in most countries. In all countries there is a large potential for conciliation, particularly in early stages of conflict (preventive mediation), as well as in rebuilding of trust after conflict episodes. More details in open access book: Mediation in collective labor conflicts (Springer, 2018).


Ana Belén García
Ana Belén García is senior researcher at the University of Seville and KU Leuven, working in the departments of work and organizational psychology. She was coordinator of several EU funded research programs on social dialogue in organisations. The most recent project was on mediation in collective labor conflicts in 12 EU member states. Ana’s interest is on conflict management and mediation in organizations. She was editor of two handbooks in the Springer Series ‘Industrial relations and conflict management’. Ana holds a PhD in Psychology and HRM from the University of Seville and KU Leuven. She is also a registered mediator.

Erica Pender
Erica Pender is a mediator and senior researcher at the University of Seville and KU Leuven in the department of Work and Organizational Psychology. She holds a PhD in Psychology from the University of Seville and KU Leuven focusing on trust and trustworthiness in organizations. After studying psychology at the University of Seville, she obtained her MSc at Maastricht University. She has coordinated two large-scale projects for the European Commission, and was co-editor of two handbooks in the Springer Series ‘Industrial relations and conflict management’.

Francisco J. Medina
Fransisco J. Medina is professor in social and organizational psychology, and Dean of the Faculty of Psychology and Educational sciences, at the University of Seville, Spain. His interests are conflict management, mediation and organizational development. He is engaged for many years in the development of labor mediation in Spain, providing training for mediators. He is also an experienced consultant and mediator. Francisco published both internationally and in Spanish extensively on conflict management and mediation.

Martin Euwema
Martin Euwema is professor in organizational psychology, and chair of the research group Organizational and Occupational Psychology and Professional Learning at KU Leuven, Belgium. He is also co-director of the Leuven Center for Collaborative Management and visiting professor at University of Copenhagen, IESEG-Paris, Sevilla, and Tsinghua (Beijing). He has extensive experience as consultant and mediator for both profit and non-profit organizations. His fields of expertise are conflict management, mediation, leadership, and organizational and team development.
Annotatie

Administratief Tribunaal van de Internationale Arbeidsorganisatie dringt zorgplicht op aan Internationaal Strafhof: werkneemsters van het Strafhof mogen flexibel werken om borstvoeding te kunnen geven

ILOAT 28 juni 2017, nr. 3861 (A.L.G./International Criminal Court)

Tijdschrift Arbeidsrechtelijke Annotaties, Aflevering 2 2018
Trefwoorden Flexibele arbeidsomstandigheden, Borstvoeding, Internationaal Strafhof, Administratief Tribunaal van de Internationale Arbeidsorganisatie, Zorgplicht
Auteurs Prof. dr. P. Foubert en Drs. F. De Cock
SamenvattingAuteursinformatie

    Het Administratief Tribunaal van de Internationale Arbeidsorganisatie buigt zich over geschillen met werknemers van internationale organisaties. Dit Tribunaal komt twee tot drie keer per jaar samen in Genève om deze geschillen te beslechten. Immers, internationale organisaties genieten verregaande immuniteiten en beschikken over een eigen juridisch kader om de arbeidsrelatie met hun werknemers te regelen. Deze werknemers kunnen niet terecht bij een nationale rechter.
    Het Tribunaal oordeelde dat wanneer een werkneemster tijdelijk flexibele arbeidsomstandigheden vraagt om haar baby borstvoeding te kunnen geven, de internationale organisatie dit niet zonder meer mag weigeren. Doet de internationale organisatie (het Internationaal Strafhof) dat wel, dan wordt het zorgplichtprincipe geschonden. Volgens dit principe moeten internationale organisaties hun werknemers met de nodige zorg en aandacht behandelen teneinde hen onnodig leed te besparen.


Prof. dr. P. Foubert
Prof. dr. P. Foubert studeerde rechten aan de universiteiten van Antwerpen (kandidaat 1991), Leuven (licentiaat 1994, doctor 2001) en Harvard (LL.M. 1999). Zij is hoogleraar aan de Universiteit Hasselt, waar zij ‘Beginselen van het recht’ en ‘Advanced Social Law’ doceert. In haar onderzoek heeft professor Foubert bijzondere aandacht voor de gelijke behandeling in de arbeidsrelatie. Naast haar academische loopbaan is zij eveneens werkzaam als advocaat aan de balie van Leuven.

Drs. F. De Cock
Drs. F. De Cock was de voorbije jaren werkstudent aan de faculteit Rechten van de UHasselt. In 2017 behaalde hij er zijn masterdiploma in de rechten (afstudeerrichting Rechtsbedeling). Sindsdien bereidt hij in de eenheid Sociaal recht een doctoraat voor in het domein van het ‘recht van internationale organisaties’. Bijzondere aandacht gaat hierbij uit naar de rechtspositie van werknemers die bij internationale organisaties zijn tewerkgesteld, meer bepaald vanuit sociaalrechtelijk perspectief. F. De Cock is vooral geïnteresseerd in de werking van internationale administratieve tribunalen, waaronder het Administratief Tribunaal van de Internationale Arbeidsorganisatie.
Artikel

The Dual-use of Drones

Tijdschrift Tijdschrift voor Veiligheid, Aflevering 1-2 2018
Trefwoorden Drones, Dual use, Responsible design, Ethiek van technologisch innovatie
Auteurs Peter Novitzky, Ben Kokkeler en Peter-Paul Verbeek
SamenvattingAuteursinformatie

    Drones en drone-gerelateerde cybertechnologieën nemen een vlucht in het veiligheidsdomein in de vorm van toepassingen door het leger, de politie, brandweer, private beveiligingsbedrijven, en ook deurwaarders, agrariërs en burgerinitiatieven. Drones werden in eerste instantie ontwikkeld voor militaire doeleinden. Hun aanpassingsvermogen als universele platforms voor beeldregistratie en goederenvervoer leidt tot hoge verwachtingen rond toepassing in het civiele domein. Dit artikel onderzoekt de ethische aspecten van “dual use” van drones en gerelateerde technologieën. Verschillende dimensies van dual use worden verkend: de technologisch ontwikkeling, maar ook de ontwikkeling van wet- en regelgeving in Amerika en Europa. Voor het Nederlandse veiligheidsdomein is relevant dat dit artikel bijdraagt aan het signaleren van de noodzaak om de ontwikkeling en toepassing van drones in breder perspectief te bezien. Drones en hun toepassingen maken deel uit van de internationale markt van militaire organisaties en van veiligheidsorganisaties in het publieke en private domein. Bovendien maken ze veelal deel uit van geïntegreerde systemen en van wereldwijde platforms voor consumentenelektronica. Dit artikel is een van de resultaten uit het door NWO gefinancierde project 'Responsible Design of Drones and Drone Services: Towards an Ethical and Juridical Tool For Drone Design and Risk Assessment' (Project no. 313-99-318). Het project was gericht op het ontwikkelen van een instrument voor ontwikkeling en gebruik van dronetoepassingen uitgaande van methoden als Responsible Research & Innovation (RRI) en Value Sensitive Design (VSD).


Peter Novitzky
Peter Novitzky is postdoctoral researcher verbonden aan de Wageningen University. Email: peter.novitzky@wur.nl.

Ben Kokkeler
Ben Kokkeler is lector Digitalisering en Veiligheid aan Avans Hogeschool. Hij is daarnaast senior consultant bij de Europese Technopolis Group, kantoor Amsterdam, waar hij evaluaties en verkenningen uitvoert rond ehealth en smart cities. Email: bjm.kokkeler@avans.nl.

Peter-Paul Verbeek
Peter Paul Verbeek is hoogleraar Filosofie van mens en techniek aan de Universiteit Twente. Email: p.p.c.c.verbeek@utwente.nl.
Artikel

State-corporate crime en niet-democratische regimes: betrokkenheid van bedrijven in internationale misdrijven

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 1 2018
Trefwoorden state-corporate crime, international crimes, state crime, business and human rights
Auteurs Annika van Baar MA MSc
SamenvattingAuteursinformatie

    Most state-corporate crime research is focused on crime or harmful outcomes in or by democratic states. The goal of this article is to investigate the applicability of this concept to relations between economic actors and non-democratic state actors. The concept of state-corporate crime is applied to three contexts in which corporations have become involved in international crimes such as genocide, war crimes and crimes against humanity. Each representing a turning point in the academic and public perception of ‘business and human rights’, the contexts that are analysed are Nazi Germany (1993-1945), Apartheid South Africa (1948-1994) and the Democratic Republic of the Congo (DRC; 1996-now). It is concluded that in non-democratic states with totalitarian of authoritarian regimes (such as Nazi Germany and Apartheid South Africa), the concept of state-corporate crime is applicable and explanatory. In such strong states, economic and state actors make use of mutual benefits while, on the whole, state-interests prevail. As a result, the harmful outcome of the dynamics between corporations and states can best be described as corporate facilitated state crime. In weak states (such as the DRC) economic actors are generally more powerful while their involvement in international crimes also runs via non-state actors. The blurred lines between economic actors and state actors (and their interests) makes it difficult to apply the concept, in its different forms, to state-corporate cooperation in weak states and ‘new’ wars.


Annika van Baar MA MSc
Annika van Baar, MA MSc, is post-doc onderzoeker Resilient Societies – Resilient Rule of Law, Faculteit Recht, Economie, Bestuur en Organisatie, Universiteit Utrecht. E-mail: a.vanbaar@uu.nl.

    This paper examines three Inter-American Court (IACtHR) cases on behalf of the Enxet-Sur and Sanapana claims for communal territory in Paraguay. I argue that while the adjudication of the cases was successful, the aftereffects of adjudication have produced new legal geographies that threaten to undermine the advances made by adjudication. Structured in five parts, the paper begins with an overview of the opportunities and challenges to Indigenous rights in Paraguay followed by a detailed discussion of the adjudication of the Yakye Axa, Sawhoyamaxa, and Xákmok Kásek cases. Next, I draw from extensive ethnographic research investigating these cases in Paraguay to consider how implementation actually takes place and with what effects on the three claimant communities. The paper encourages a discussion between geographers and legal scholars, suggesting that adjudication only leads to greater social justice if it is coupled with effective and meaningful implementation.


Joel E. Correia Ph.D.
Postdoctoral Research Associate in the Center for Latin American Studies at the University of Arizona.
Law Review

Access_open 2018/1 EELC’s review of the year 2017

Tijdschrift European Employment Law Cases, Aflevering 1 2018
Auteurs Ruben Houweling, Catherine Barnard, Zef Even e.a.
Samenvatting

    This is the first time we have produced a review of employment law cases from the previous year, based on analysis by various of our academic board members. But before looking at their findings, we would first like to make some general remarks.


Ruben Houweling

Catherine Barnard

Zef Even

Amber Zwanenburg

Daiva Petrylaitė

Petr Hůrka

Jean-Philippe Lhernould

Erika Kovács

Jan-Pieter Vos

Andrej Poruban

Luca Ratti

Niklas Bruun

Francesca Maffei

    The Danish Supreme Court has ruled that the Danish authorities may have incurred liability by failing to act sufficiently quickly to amend the Danish Holiday Act to align it with EU law.


Christian K. Clasen
Christian K. Clasen is a partner at Norrbom Vinding, Copenhagen.
Casus

Na AkzoNobel: meer bescherming vereist voor beursvennootschappen?

Tijdschrift Onderneming en Financiering, Aflevering 1 2018
Trefwoorden activistische aandeelhouder, overnamedreiging, beschermingsconstructies, enquêterecht, bescherming tegen overnames
Auteurs Dr. H. Koster
SamenvattingAuteursinformatie

    Naar aanleiding van de uitspraak van de Ondernemingskamer van het Gerechtshof Amsterdam van 29 mei 2017 inzake Elliott International L.P. c.s./AkzoNobel NV bespreekt de auteur in dit artikel de stand van zaken met betrekking tot de reikwijdte van de bevoegdheden en taken van de organen van een beursvennootschap in het kader van het perspectief van een mogelijke overname en soortgelijke situaties. Daarbij wordt ook ingegaan op de recente discussie of Nederlandse beursvennootschappen meer bescherming behoeven.


Dr. H. Koster
Dr. H. (Harold) Koster is universitair hoofddocent aan de Universiteit Utrecht.
Artikel

#HOUHETSTRAAT: straatcultuur op social media?

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 3 2017
Trefwoorden street culture, Identity, social media, Performance
Auteurs Dr. Robby Roks en Jeroen van den Broek MSc
SamenvattingAuteursinformatie

    Research on street culture in the Netherlands constitutes an area of relative paucity. Moreover, even less is known about the virtualisation of street culture. In this article, we draw on the social media accounts of a network of delinquent youngsters from Spangen, a neighbourhood in the Dutch city of Rotterdam. Analyzing tweets and images on social media, we found Goffmans (1959) notion of the ‘front’ in three main themes: the importance of the negative image of the locality, the communication of criminality, and emphasizing an oppositional relationship with the police. We argue that these results illustrate the performance of a street identity on social media.


Dr. Robby Roks
Dr. R.A. Roks is als universitair docent verbonden aan de sectie criminologie aan de Erasmus Universiteit Rotterdam. E-mail: roks@law.eur.nl.

Jeroen van den Broek MSc
J.B.A. van den Broek, MSc, is als onderzoeker verbonden aan het Lectoraat Aanpak Jeugdcriminaliteit van Hogeschool Leiden en daarnaast als zelfstandig criminoloog actief vanuit Partner in Crime. E-mail: jbavandenbroek@gmail.com.
Artikel

Een schip op het strand is een baken in zee

Over de criminogene rol van bedrijven en overheden bij shipbreaking

Tijdschrift Tijdschrift voor Criminologie, Aflevering 1 2018
Trefwoorden shipbreaking, state-corporate crime, environmental crime, case study, waste
Auteurs Jasmien Claeys MSc en Dr. Lieselot Bisschop
SamenvattingAuteursinformatie

    Shipbreaking is the dismantling of discarded vessels to reuse parts and recycle secondary raw materials. The majority of discarded vessels ends up on Southeast Asian beaches, dismantled without regard for the environment or human health. Our case study analyses the environmental crime of shipbreaking by using the theoretical framework of state-corporate crime as a frame of analysis. We focus on Germany and Greece as countries of origin and Bangladesh as a country of destination. Our findings show that shipbreaking is the result of a complex criminogenic interplay of economic and political actors on national as well as international level.


Jasmien Claeys MSc
J.C.D. Claeys (MSc) is onderzoeker bij het Institute for International Research on Criminal Policy van de Universiteit Gent.

Dr. Lieselot Bisschop
Dr. L.C.J. Bisschop is universitair docent aan de Erasmus School of Law van de Erasmus Universiteit Rotterdam.

    Legal doctrinal scholarship engages with the problems of legal practice: it systematizes, comments on, evaluates and debates what goes on in law. These activities do not occur in a vacuum: they are embedded in scholarly traditions and theories. This paper discusses the role of the theoretical frameworks used in legal research and has two related aims. First, it aims to provide some practical conceptualizations and guidelines regarding theoretical and normative frameworks that are useful to understand and conduct legal research. Second, it aims to investigate the relationships between different kinds of normative frameworks and their relationship to empirical work. In the second part, an argument is made for a pragmatist understanding of the interplay between normative theorizing and empirical study. How do these work together in judgments about the state of the law?


Sanne Taekema
Erasmus School of Law, Rotterdam; taekema@law.eur.nl.
Article

Access_open The Questionable Legitimacy of the OECD/G20 BEPS Project

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden base erosion and profit shifting, OECD, G20, legitimacy, international tax reform
Auteurs Sissie Fung
SamenvattingAuteursinformatie

    The global financial crisis of 2008 and the following public uproar over offshore tax evasion and corporate aggressive tax planning scandals gave rise to unprecedented international cooperation on tax information exchange and coordination on corporate tax reforms. At the behest of the G20, the OECD developed a comprehensive package of ‘consensus-based’ policy reform measures aimed to curb base erosion and profit shifting (BEPS) by multinationals and to restore fairness and coherence to the international tax system. The legitimacy of the OECD/G20 BEPS Project, however, has been widely challenged. This paper explores the validity of the legitimacy concerns raised by the various stakeholders regarding the OECD/G20 BEPS Project.


Sissie Fung
Ph.D. Candidate at the Erasmus University Rotterdam and independent tax policy consultant to international organisations, including the Asian Development Bank.
Article

Access_open The Peer Review Process of the Global Forum on Transparency and Exchange of Information for Tax Purposes

A Critical Assessment on Authority and Legitimacy

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden Global Forum on Transparency and Exchange of Information, exercise of regulatory authority, due process requirements, peer review reports, legitimacy
Auteurs Leo E.C. Neve
SamenvattingAuteursinformatie

    The Global Forum on transparency and exchange of information for tax purposes has undertaken peer reviews on the implementation of the global standard of exchange of information on request, both from the perspective of formalities available and from the perspective of actual implementation. In the review reports Global Forum advises jurisdictions on required amendments of regulations and practices. With these advices, the Global Forum exercises regulatory authority. The article assesses the legitimacy of the exercise of such authority by the Global Forum and concludes that the exercise of such authority is not legitimate for the reason that the rule of law is abused by preventing jurisdictions to adhere to due process rules.


Leo E.C. Neve
Leo Neve is a doctoral student at the Erasmus School of Law, Rotterdam.
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