Zoekresultaat: 146 artikelen

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Article

Access_open International Commercial Courts in France: Innovation without Revolution?

Tijdschrift Erasmus Law Review, Aflevering 1 2019
Trefwoorden international commercial court, dispute resolution, business court, Brexit, judicial system
Auteurs Alexandre Biard
SamenvattingAuteursinformatie

    In 2018, in the wake of Brexit, the French legal profession took several important measures to strengthen the competitiveness of France and the French legal system, and to make Paris an attractive go-to-point for businesses when the latter have to deal with international commercial litigation. When taking a closer look at it, Brexit is only the top of the iceberg, and has mostly served as a catalyst. Reasons explaining the development of international commercial courts in France are manifold. They are consequences of long-standing efforts aimed at boosting the French judicial marketplace to adapt it to the requirements of globalization and to the expectations of multinational corporations. The setting-up of the French international business courts has made several procedural adjustments necessary. Although the latter undoubtedly represent clear innovations, they however do not constitute a full-blown revolution. France has indeed decided to maximize already-existing procedural rules, combined with a new organisational format inspired by the Common Law tradition. If it remains too early to draw clear conclusions on the impact of these new developments, it is essential to keep our ears to the ground, and to be forward-looking. We should carefully consider the possible side-effects on the French justice system considered as a whole, and in particular wonder whether these international commercial courts might in the future open the door to broader far-reaching evolutions within the judicial system. Finally, the multiplication of international business courts across Europe nowadays triggers some questions concerning the role and potential added value of an EU initiative in this domain.


Alexandre Biard
Postdoctoral researcher, Erasmus University Rotterdam.
Artikel

Access_open The Normative Framework of Labour Law

Tijdschrift Law and Method, september 2019
Trefwoorden labour law, normative framework, inequality, social justice
Auteurs Nuna Zekić
SamenvattingAuteursinformatie

    This article looks at how normative questions, i.e. ‘what should the law be?‘, are approached in modern labour law scholarship. A distinction is made between internal and external normative frameworks for analysis, whereby internal frameworks are made up of principles, values or standards that are part of the law and the external frameworks are made up of theories outside of law. As a functional legal field, labour law can also benefit to a great deal from empirical research. However, the article argues that empirical facts by themselves have a limited normative value and that we need a normative framework in order to answer normative and evaluative questions. Therefore, the aim of the article is to review, clarify and evaluate the internal normative framework of labour law.


Nuna Zekić
Associate Professor, Department of Labour Law and Social Policy, Tilburg University.
Discussie

Access_open Europe Kidnapped

Spanish Voices on Citizenship and Exile

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 1 2019
Trefwoorden migration, exile, citizenship, Europe, Spanish civil war
Auteurs Massimo La Torre
SamenvattingAuteursinformatie

    Exile and migration are once more central issues in the contemporary European predicament. This short article intends to discuss these questions elaborating on the ideas of two Spanish authors, a novelist, Max Aub, and a philosopher, María Zambrano, both marked by the tragic events of civil war and forced expatriation. Exile and migration in their existential perspective are meant as a prologue to the vindication of citizenship.


Massimo La Torre
Massimo La Torre is Professor of Legal Philosophy, Magna Græcia University of Catanzaro (Italy).
Artikel

Extremisme gezien vanuit de Dialogical Self Theory

Tijdschrift Tijdschrift voor Religie, Recht en Beleid, Aflevering 1 2019
Trefwoorden Extremism, zelf, Democratie, Dialog, Diversiteit
Auteurs Prof. dr. Frans Wijsen en em. prof. dr. Hubert Hermans
SamenvattingAuteursinformatie

    Extremism is a phenomenon that bothers various EU member states. It is difficult to define, and difficult to study. In this contribution we look at extremism from the perspective of the Dialogical Self Theory (DST). This theory is well-known in personality psychology. Recently is has got a development that could make it relevant for understanding, predicting and preventing extremism. The issue at stake is the relation between diversity, dialogue and democracy.


Prof. dr. Frans Wijsen
Prof. dr. F.J.S. Wijsen is hoogleraar Religie- en missiewetenschap, en decaan van de faculteit Theologie aan de Radboud Universiteit, Nijmegen. Hij redigeerde onder andere (met Kocku von Stuckrad) Making Religion. Theory and Practice of Discursive Study of Religion (Brill, 2016).

em. prof. dr. Hubert Hermans
Dr. H.J.M. Hermans is emeritus hoogleraar Psychologie aan de Radboud Universiteit, Nijmegen. Hij is de grondlegger van de Dialogical Self Theory en president van de International Society for Dialogical Science. Hij is auteur van Society in the Self: A theory of identity in democracy (Oxford University Press 2018). hhermans@psych.ru.nl
Artikel

Wie heeft een wiethok op zolder?

Een kwantitatief onderzoek naar risico- en beschermende factoren op persoons- en buurtniveau voor illegale hennepplantages in woningen

Tijdschrift Tijdschrift voor Criminologie, Aflevering 1 2019
Trefwoorden indoor cannabis cultivation, risk factors, individuals, neighbourhoods
Auteurs Emily Berger MSc, Vera de Berk MSc, Dr. Joris Beijers e.a.
SamenvattingAuteursinformatie

    Illegal weed cultivation is increasingly perceived as an important societal problem. Most of existing research in this area focuses on the criminal organisations active on the cannabis market and the criminal profits that are gained here. The current study however focuses on the actors at the bottom of the cannabis market – the home growers – and aims at answering the following research question: what factors influence the chance of encountering an illegal weed cultivation at a certain residential address? In this study, the risk and protecting factors are taken into consideration on both the individual level (e.g. family composition and financial position of residents) and the neighbourhood level (e.g. social cohesion, physical disorganisation, level of criminality in a certain neighbourhood). In the current study, data of 401 illegal hemp cultivation sites discovered between 2011 and 2016 in homes in Eindhoven, the Netherlands, were analysed. Data from various quantitative data sources – like municipal data (BRP and data from the Social Domain) and data from the municipal neighbourhood monitors – were combined and analysed through a multilevel logistic regression. The results suggest that the likelihood of an illegal weed cultivation site is most prominently influenced by individual factors. Being married for instance seems to decrease the risk, whereas being divorced seems to increase the risk. The housing type also turns out to be of influence. On a neighbourhood level, physical disorganisation and the presence of other hemp cultivation sites in the neighbourhood are the only predictors for hemp cultivation. The results are discussed in the light of criminological theories regarding participation in crime, using the theoretical concepts motivation, opportunity, and control.


Emily Berger MSc
E. Berger, MSc is als junior-onderzoeker verbonden aan de Faculteit der Rechtsgeleerdheid van de Universiteit Leiden en was ten tijde van het initiële onderzoek masterstudente aan de Universiteit Utrecht en stagiaire bij de gemeente Eindhoven.

Vera de Berk MSc
V.J. de Berk, MSc was ten tijde van het initiële onderzoek masterstudente aan de Universiteit Utrecht en stagiaire bij de gemeente Eindhoven.

Dr. Joris Beijers
Dr. J.E.H. Beijers is als docent verbonden aan de Faculteit Sociale Wetenschappen van de Universiteit Utrecht en werkzaam als analist bij de gemeente Eindhoven.

Prof. dr. mr. Arjan Blokland
Prof. dr. mr. A.A.J. Blokland is senior-onderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR) en bijzonder hoogleraar Criminology and Criminal Justice aan de Faculteit der Rechtsgeleerdheid van de Universiteit Leiden.
Artikel

De platformeconomie en het ondernemingsrecht: time for change?

Tijdschrift Maandblad voor Ondernemingsrecht, Aflevering 1-2 2019
Trefwoorden platform, structuurregeling, artikel 2:107a BW, jaarrekening
Auteurs Mr. B. Kemp en A.S. Renshof
SamenvattingAuteursinformatie

    In tegenstelling tot traditionele ondernemingen hebben platformondernemingen doorgaans minder werknemers en activa. Dit kan leiden tot een zekere schreefgroei bij het gebruik van ondernemingsrechtelijke ‘drempels’, zoals bij het structuurregime, artikel 2:107a BW en de vrijstellingen voor de jaarrekening. In deze column wordt ingegaan op de consequenties en houdbaarheid van deze drempels.


Mr. B. Kemp
Mr. B. Kemp is advocaat bij Loyens & Loeff te Amsterdam en universitair docent privaatrecht aan Maastricht University en de Erasmus Universiteit Rotterdam.

A.S. Renshof
A.S. Renshof is masterstudent Commerciële Rechtspraktijk aan de Universiteit van Amsterdam en als werkstudent verbonden aan Loyens & Loeff te Amsterdam.
Artikel

Het grondrecht op collectief onderhandelen van zelfstandigen versus het Europese mededingingsrecht

Tijdschrift Arbeidsrechtelijke Annotaties, Aflevering 3 2018
Trefwoorden Mededingingsrecht, Zelfstandige, Cao-exceptie, Vrijheid van vakvereniging, Recht op collectief onderhandelen
Auteurs Mr. R.F. Hoekstra
SamenvattingAuteursinformatie

    In dit artikel staat centraal dat de beperking van de door het Hof van Justitie geformuleerde ‘cao-exceptie’ op het Europese mededingingsrecht tot ‘werknemers’ en ‘schijnzelfstandigen’ zich moeilijk tot een grondrechtenbenadering lijkt te verhouden. Zelfstandigen met een zwakke arbeidsmarktpositie hebben namelijk evenzeer behoefte aan collectieve middelen om hun arbeidsvoorwaarden te verbeteren en vallen ook onder grondrechtenverdragen. Door een uitgebreide beschouwing van de relevante rechtsinstrumenten van de VN, de IAO en de Raad van Europa en de uitleg die de toezichtorganen hieraan geven blijkt dat het grondrecht op vrijheid van (vak)vereniging, collectief onderhandelen en collectieve actie evenzeer aan deze groep lijkt toe te komen, en een te rigoureuze inperking vanwege het mededingingsrecht niet gerechtvaardigd wordt geacht. De conclusie bevat enkele gedachten over hoe het Europese mededingingsrecht met een grondrechtenbenadering overeenstemming te brengen. Daarbij passeren zowel de recente ontwikkelingen rondom het zelfstandigenvraagstuk in Nederland als initiatieven op Europees niveau de revue.


Mr. R.F. Hoekstra
Mr. R.F. (Robert) Hoekstra is werkzaam als onderzoeker bij de Wiardi Beckman Stichting Den Haag. Daarnaast is hij als promovendus verbonden aan de Vrije Universiteit te Amsterdam. Zijn promotieonderzoek ziet op het snijvlak van cao’s en grondrechten.
Artikel

Empiricism as an ethical enterprise. On the work of Erhard Blankenburg

Tijdschrift Recht der Werkelijkheid, Aflevering 3 2018
Trefwoorden Empiricism, Erhard Blankenburg, mobilization of law, legal instruments, problems and disputes
Auteurs Prof. dr. Pieter Ippel
SamenvattingAuteursinformatie

    This article gives an interpretation of the empirical work of the well-known sociologist of law Erhard Blankenburg, who passed away in the Spring of 2018. He conducted interesting and intelligent research on the process of ‘mobilization of law’. The thesis of this article is that Blankenburg’s empirical approach is actually guided and stimulated by normative considerations. A complete and coherent picture of the concrete utilization of legal instruments shows that ‘alternative’ ways of dealing with problems and disputes are often morally preferable as they are inspired by a realistic assessment of persons-in-a-social-context.


Prof. dr. Pieter Ippel
Pieter Ippel is professor of law at University College Roosevelt (Middelburg) and Utrecht University. He studied philosophy, criminology and Dutch Law. From 1981-1987 he worked as an assistant with Erhard Blankenburg and finished his PhD in 1989. From 1989-1995 he worked as a civil servant in The Hague and from 1995-2005 he was professor of jurisprudence in Utrecht.
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 Privatising Law Enforcement in Social Networks: A Comparative Model Analysis

Tijdschrift Erasmus Law Review, Aflevering 3 2018
Trefwoorden user generated content, public and private responsibilities, intermediary liability, hate speech and fake news, protection of fundamental rights
Auteurs Katharina Kaesling
SamenvattingAuteursinformatie

    These days, it appears to be common ground that what is illegal and punishable offline must also be treated as such in online formats. However, the enforcement of laws in the field of hate speech and fake news in social networks faces a number of challenges. Public policy makers increasingly rely on the regu-lation of user generated online content through private entities, i.e. through social networks as intermediaries. With this privat-ization of law enforcement, state actors hand the delicate bal-ancing of (fundamental) rights concerned off to private entities. Different strategies complementing traditional law enforcement mechanisms in Europe will be juxtaposed and analysed with particular regard to their respective incentive structures and consequential dangers for the exercise of fundamental rights. Propositions for a recommendable model honouring both pri-vate and public responsibilities will be presented.


Katharina Kaesling
Katharina Kaesling, LL.M. Eur., is research coordinator at the Center for Advanced Study ‘Law as Culture’, University of Bonn.
Redactioneel

Access_open Editorial Special Issue - Comparative Law

Tijdschrift Law and Method, november 2018
Auteurs Irene Broekhuijse en Sofia Ranchordás
Auteursinformatie

Irene Broekhuijse
Dr. I.L.A. Broekhuijse is Assistant Professor Legal Theory at the Vrije Universiteit Amsterdam and Research Fellow at the University of Johannesburg.

Sofia Ranchordás
Prof. Dr. Sofia Ranchordás is Professor of Law, Chair of European and Comparative Public Law and Rosalind Franklin Fellow at the University of Groningen.
Article

Access_open Making Sense of the Law and Society Movement

Tijdschrift Erasmus Law Review, Aflevering 2 2018
Trefwoorden law and society, sociology of law, sociolegal, empirical legal studies
Auteurs Daniel Blocq en Maartje van der Woude
SamenvattingAuteursinformatie

    This article aims to deepen scholarly understanding of the Law and Society Movement (L&S) and thereby strengthen debates about the relation between Empirical Legal Studies (ELS) and L&S. The article departs from the observation that ELS, understood as an initiative that emerged in American law schools in the early 2000s, has been quite successful in generating more attention to the empirical study of law and legal institutions in law schools, both in- and outside the US. In the early years of its existence, L&S – another important site for the empirical study of law and legal institutions – also had its center of gravity inside the law schools. But over time, it shifted towards the social sciences. This article discusses how that happened, and more in general explains how L&S became ever more diverse in terms of substance, theory and methods.


Daniel Blocq
Daniel Blocq is assistant professor at Leiden Law School.

Maartje van der Woude
Maartje van der Woude is professor at Leiden Law School.
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.
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

Over de grenzen van de criminologie

Internationale betrekkingen en de criminologie van internationale misdrijven

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 1 2018
Trefwoorden international criminology, international relations, international crimes
Auteurs dr. Maartje Weerdesteijn
SamenvattingAuteursinformatie

    Criminologists decided over the last few decades that it is important to study international crimes, meaning genocide, crimes against humanity and war crimes, from a criminological perspective. With the international community taking up the responsibility to protect populations from these crimes and the prominence of international criminal justice on the world stage, it is argued that international criminology should embrace international relations more as an important sub-discipline.


dr. Maartje Weerdesteijn
Dr. Maartje Weerdesteijn is universitair docent bij de afdeling Strafrecht en Criminologie en onderzoeker bij het Center for International Criminal Justice, Vrije Universiteit Amsterdam. E-mail: m.weerdesteijn@vu.nl.
Artikel

De anomie van machtsillusies

Onbegrensde ambities in de ‘risk and win’-zakenwereld

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 1 2018
Trefwoorden anomie, illusion of control, corporate crime, competition, entitlement
Auteurs dr. Bas van Stokkom
SamenvattingAuteursinformatie

    Generally, large listed companies and banks immersed in a ‘risk and win’-culture do not have to deal with ‘deprivation of resources’ which may trigger violations of the law. The anomie-theory of Merton does not seem to fit in this context. It is more obvious that the pressure to realize lofty ambitions is the trigger for potential violations of the law. I therefore work out a ‘post-Mertonian’ anomie-concept using the ‘European Durkheim’ to examine some excessive tendencies of an originally American ‘risk and win’-culture. The aim is to work towards an anomie-theory of power illusions that makes sense in the context of corporate crime. The leading question is: which anomic attitudes prevail in an over-ambitious corporate culture and which aspirations and rationalizations can be distinguished? It is argued that an approach focused on CEO-personality traits is too limited and that the sociological approaches of Durkheim and Shover offer many points of departure to construct a plausible anomie-theory. The dimensions of that theory have been taken from studies which focus at two criminogenic norm-systems: an ‘ethos of winning at any price’ and an ‘ethos of entitlement’.


dr. Bas van Stokkom
Dr. Bas van Stokkom is verbonden aan de vaksectie Strafrecht & Criminologie, Faculteit der Rechtsgeleerdheid, Radboud Universiteit Nijmegen. E-mail: b.vanstokkom@jur.ru.nl.

Dr. Beatriz Barreiro Carril
Lecturer of International Law (Rey Juan Carlos University).

    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.
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.
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