Zoekresultaat: 77 artikelen

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Article

Access_open Can Non-discrimination Law Change Hearts and Minds?

Tijdschrift Erasmus Law Review, Aflevering 3 2020
Trefwoorden law and society, social change, discrimination, non-discrimination law, positive action
Auteurs Anita Böcker
SamenvattingAuteursinformatie

    A question that has preoccupied sociolegal scholars for ages is whether law can change ‘hearts and minds’. This article explores whether non-discrimination law can create social change, and, more particularly, whether it can change attitudes and beliefs as well as external behaviour. The first part examines how sociolegal scholars have theorised about the possibility and desirability of using law as an instrument of social change. The second part discusses the findings of empirical research on the social working of various types of non-discrimination law. What conclusions can be drawn about the ability of non-discrimination law to create social change? What factors influence this ability? And can non-discrimination law change people’s hearts and minds as well as their behaviour? The research literature does not provide an unequivocal answer to the latter question. However, the overall picture emerging from the sociolegal literature is that law is generally more likely to bring about changes in external behaviour and that it can influence attitudes and beliefs only indirectly, by altering the situations in which attitudes and opinions are formed.


Anita Böcker
Anita Böcker is associate professor of Sociology of Law at Radboud University, Nijmegen.
Artikel

Risicogedrag van jongeren

In hoeverre verschilt de invloed van leeftijdsgenoten op het beginnen met risicogedrag en aanpassen in risicogedrag?

Tijdschrift Tijdschrift voor Criminologie, Aflevering 2-3 2020
Trefwoorden antisocial behavior, social network analysis, SIENA, subtance use, onset
Auteurs Dr. Aart Franken, Dr. Jan Kornelis Dijkstra, Dr. Zeena Harakeh e.a.
SamenvattingAuteursinformatie

    Studies investigating peer influence on risk behaviors, such as antisocial behavior and substance abuse, mostly study the amount of change in which adolescents adapt their risk behavior to become more similar to their friends. Onset of risk behavior, changing form having no experience to having any experience with risk behavior, has been studies far less. This study investigates friends’ influence on the onset of risk behavior and their influence in changes in risk behavior. Hypotheses were tested using SNARE (Social Network Analysis of Risk behavior in Early adolescence) data (N=1.144), containing information on risk behavior (i.e. antisocial behavior, alcohol use, and tobacco use) and friendship networks at three timepoints during the first year of secondary education (Mage= 12.7; SD=0.47). Analyses, using longitudinal social network analysis (RSIENA), showed that although adolescents adapt their risk behavior to become more similar to their friends, they are not influence in by their friends in the onset of risk behavior. These findings suggest s more nuanced role of friends in the onset of risk behavior. Interventions aiming at friends might benefit from differentiating between the onset and further (dis)continuation of risk behavior as these friendship influence processes might be less relevant for the onset of risk behavior.


Dr. Aart Franken
Dr. A. Franken is psycholoog NIP (i.o.t. gz-psycholoog) bij de Praktijk voor leer- en gedragsadviezen.

Dr. Jan Kornelis Dijkstra
Dr. J.K. Dijkstra is UHD Sociologie aan de Rijksuniversiteit Groningen en senior-analist RIEC Noord.

Dr. Zeena Harakeh
Dr. Z. Harakeh is onderzoeker bij TNO, expertisegebied Child Health.

Dr. Wilma Vollebergh
Prof. dr. W.A.M. Vollebergh is emeritus hoogleraar Jeugdstudies aan de Universiteit Utrecht.
Article

Access_open Too Immature to Vote?

A Philosophical and Psychological Argument to Lower the Voting Age

Tijdschrift Erasmus Law Review, Aflevering 1 2020
Trefwoorden voting age, children’s rights, youth enfranchisement, democracy, votes at 16
Auteurs Tommy Peto
SamenvattingAuteursinformatie

    This article argues in favour of lowering the voting age to 16. First, it outlines a respect-based account of democracy where the right to vote is grounded in a respect for citizens’ autonomous capacities. It then outlines a normative account of autonomy, modelled on Rawls’s two moral powers, saying what criteria must be met for an individual to possess a (pro tanto) moral right to vote. Second, it engages with empirical psychology to show that by the age of 16 (if not earlier) individuals have developed all of the cognitive components of autonomy. Therefore, since 16- and 17-year-olds (and quite probably those a little younger) possess the natural features required for autonomy, then, to the extent that respect for autonomy requires granting political rights including the right to vote – and barring some special circumstances that apply only to them – 16- and 17-year-olds should be granted the right to vote.


Tommy Peto
University of Oxford.
Artikel

Access_open Relationele zorgrechtvaardigheid

Tijdschrift Tijdschrift voor Herstelrecht, Aflevering 2 2020
Trefwoorden zorgrechtvaardigheid, zorgethiek, relationele rechtvaardigheid, zorgzame relaties, zorg
Auteurs Christopher D. Marshall
SamenvattingAuteursinformatie

    As an approach to law and justice, restorative justice focuses squarely on addressing human needs; it acknowledges the equal dignity of all parties, irrespective of their role in the harmful act; it accepts responsibilities for addressing the disadvantages or inequities that crime has bequeathed to victims and that often have contributed to offending on the part of the perpetrator; and it derives its creative potential from the shared vulnerability and reciprocal exchange of concern that occurs through respectful face-to-face encounter. Therefore restorative justice constitutes a relational justice of care.


Christopher D. Marshall
Christopher Marshall bekleedt de Diana Unwin Chair in Restorative Justice, School of Government, Victoria University of Wellington, New Zealand.
Artikel

Social engineering: digitale fraude en misleiding

Een meta-analyse van studies naar de effectiviteit van interventies

Tijdschrift Justitiële verkenningen, Aflevering 2 2020
Trefwoorden awareness, cybercrime, intervention, meta-analysis, social engineering
Auteurs Dr. Jan-Willem Bullée en Prof. dr. Marianne Junger
SamenvattingAuteursinformatie

    The prevalence of online crime increases. Social engineering, such as email phishing, is often an important element in an attack. Several interventions have been developed to reduce the success of these types of attacks. The current study investigates whether interventions can help reduce vulnerability to social engineering attacks. The authors investigate which types of interventions and specific elements are most successful. They selected studies with an experimental design that tested at least one intervention. A total of 19 studies with 37 effect sizes, based on a total sample of N=23,146 subjects, were found. The available training courses, intervention materials and effect sizes were analysed. Overall, positive effects of interventions were found. However, there are substantial differences in effect for the different types of interventions. Effective interventions are relatively intensive and have a specific focus. The authors conclude with the design of the best possible intervention given the results of their research.


Dr. Jan-Willem Bullée
Dr. J.-W. Bullée is werkzaam bij Awareways, Computer & Network Security. Hij promoveerde in 2017 op het proefschrift Experimental social engineering aan de Universiteit Twente.

Prof. dr. Marianne Junger
Prof. dr. M. Junger is hoogleraar Cyber Security en Business Continuity aan de Universiteit Twente.
Artikel

Heel Holland spoort op

Naar een afwegingsmodel voor de politie in de omgang met burgers die zelfstandig onderzoek doen

Tijdschrift Tijdschrift voor Veiligheid, Aflevering 2-3 2020
Trefwoorden Participation, citizen, police, investigation, reciprocity
Auteurs Arnout de Vries, Shanna Wemmers, Stan Duijf e.a.
SamenvattingAuteursinformatie

    Citizens investigating crimes themselves is a growing trend, because of democratization of information (e.g. social media), tools (e.g. apps) and knowledge (e.g. explanimations on YouTube). More and more citizens do their own research as modern Sherlocks. The police has to handle these trends in line with participant wishes and the law, but does not yet have concrete tools to do so. This article explores how the police participate in contemporary citizen criminal investigations, including the difficulties and benefits experienced. The obtained insights of the presented research serve as guidance, which can help police officers understand how to participate with citizens who have started, or want to start, a criminal investigation. The presented model explains how police can use it to better guide and stimulate, but also stop or protect citizens in their investigative activities. An app with professional guidance was piloted in four police units to participate with citizens that do their own research and learn from expectations and experiences. Citizens need guidance, but more importantly expect a certain degree of reciprocity in collaborating with police in criminal investigations.


Arnout de Vries
Arnout de Vries is werkzaam bij TNO Groningen.

Shanna Wemmers
Shanna Wemmers is werkzaam als scientist innovator bij TNO.

Stan Duijf
Stan Duijf won als masterstudent Science in Policing en in 2019 de scriptieprijs van de Politieacademie.

Victor Kallen
Victor Kallen klinisch psychofysioloog bij TNO Behavioural & Societal Sciences.

    Op 19 maart 2019 is de Screeningverordening aangenomen, waarmee een kader verschaft is voor coördinatie en samenwerking tussen lidstaten en de Europese Commissie ten aanzien van de screening van FDI. In dit artikel bespreekt de auteur investeringsscreening in de EU en VS, en of de Screeningverordening een stap is in de richting van een Europese CFIUS.


Mr. L. Gasseling
Mr. L. Gasseling is jurist Litigation & Insolvency bij AKD te Rotterdam.
Artikel

Access_open Liberal Democracy and the Judeo-Christian Tradition

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 1 2020
Trefwoorden national identity, historical narratives, universal values, equal citizenship
Auteurs Tamar de Waal
SamenvattingAuteursinformatie

    Increasingly often, it is stated that the universal values underpinning Western liberal democracies are a product of a ‘Judeo-Christian’ tradition. This article explores the legitimacy of this claim from the perspective of liberal-democratic theory. It argues that state-endorsed claims about the historical roots of liberal-democratic values are problematic (1) if they are promoted as though they are above democratic scrutiny and (2) if they insinuate that citizens who belong to a particular (majority) culture remain the ‘cultural owners’ of the core values underpinning the state. More pragmatically, the paper suggests that the claim carries the risk of failing to facilitate all citizens becoming or remaining committed to nurturing fundamental rights and a shared society based on norms of democratic equality.


Tamar de Waal
Tamar de Waal is assistant professor of legal philosophy at the Amsterdam Law School of the University of Amsterdam.

    This article relies on the premise that to understand the significance of Open Access Repositories (OARs) it is necessary to know the context of the debate. Therefore, it is necessary to trace the historical development of the concept of copyright as a property right. The continued relevance of the rationales for copyright interests, both philosophical and pragmatic, will be assessed against the contemporary times of digital publishing. It follows then discussion about the rise of Open Access (OA) practice and its impact on conventional publishing methods. The present article argues about the proper equilibrium between self-interest and social good. In other words, there is a need to find a tool in order to balance individuals’ interests and common will. Therefore, there is examination of the concept of property that interrelates justice (Plato), private ownership (Aristotle), labour (Locke), growth of personality (Hegel) and a bundle of rights that constitute legal relations (Hohfeld). This examination sets the context for the argument.


Nikos Koutras
Postdoctoral Researcher, Faculty of Law, University of Antwerp.
Article

Access_open Mercosur: Limits of Regional Integration

Tijdschrift Erasmus Law Review, Aflevering 3 2019
Trefwoorden Mercosur, European Union, regionalism, integration, international organisation
Auteurs Ricardo Caichiolo
SamenvattingAuteursinformatie

    This study is focused on the evaluation of successes and failures of the Common Market of the South (Mercosur). This analysis of Mercosur’s integration seeks to identify the reasons why the bloc has stagnated in an incomplete customs union condition, although it was originally created to achieve a common market status. To understand the evolution of Mercosur, the study offers some thoughts about the role of the European Union (EU) as a model for regional integration. Although an EU-style integration has served as a model, it does not necessarily set the standards by which integration can be measured as we analyse other integration efforts. However, the case of Mercosur is emblematic: during its initial years, Mercosur specifically received EU technical assistance to promote integration according to EU-style integration. Its main original goal was to become a common market, but so far, almost thirty years after its creation, it remains an imperfect customs union.
    The article demonstrates the extent to which almost thirty years of integration in South America could be considered a failure, which would be one more in a list of previous attempts of integration in Latin America, since the 1960s. Whether it is a failure or not, it is impossible to envisage EU-style economic and political integration in South America in the foreseeable future. So far, member states, including Brazil, which could supposedly become the engine of economic and political integration in South America, have remained sceptical about the possibility of integrating further politically and economically. As member states suffer political and economic turmoil, they have concentrated on domestic recovery before being able to dedicate sufficient time and energy to being at the forefront of integration.


Ricardo Caichiolo
Ricardo Caichiolo, PhD (Université catholique de Louvain, Belgium) is legal and legislative adviser to the Brazilian Senate and professor and coordinator of the post graduate programs on Public Policy, Government Relations and Law at Ibmec (Instituto Brasileiro de Mercado de Capitais, Brazil).
Artikel

De emotionele beleving van kwalitatief onderzoekers bij onderzoek naar kwetsbare groepen en gevoelige thema’s

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 3 2019
Trefwoorden narrative review, qualitative research, emotions, sensitive topics, vulnerable groups
Auteurs Ciska Wittouck en Gwen Herkes
SamenvattingAuteursinformatie

    A narrative review was conducted to develop more coherent awareness and knowledge regarding emotional experiences of qualitative researchers studying sensitive topics or vulnerable groups, as discussions about this topic are currently fragmented and scattered. Qualitative researchers experience many painful as well as enjoyable emotions, which can influence their personal, social and professional lives. These emotions are recurrently reported in relation to the unpredictability of qualitative research and the different roles of qualitative researchers. More structural and individual attention for emotional experiences of qualitative researchers is necessary, for instance, in academic (doctoral) training and general handbooks on qualitative research.


Ciska Wittouck
Ciska Wittouck is werkzaam bij de Vakgroep Criminologie, Strafrecht en Sociaal Recht, Institute for International Research on Criminal Policy (IRCP), Universiteit Gent, België.

Gwen Herkes
Gwen Herkes is werkzaam bij de Vakgroep Criminologie, Strafrecht en Sociaal Recht, Institute for International Research on Criminal Policy (IRCP), Universiteit Gent, België.
Praktijkberichten

De Verordening inzake screening van overnames in de EU – de gevolgen voor de M&A-praktijk

Tijdschrift Onderneming en Financiering, Aflevering 3 2019
Trefwoorden Screening mechanisme, Buitenlandse directe investeringen, FDI, Europese CFIUS
Auteurs Mr. W.M. Kros
SamenvattingAuteursinformatie

    De Verordening tot vaststelling van een kader voor de screening van buitenlandse directe investeringen in de EU (Verordening 2019/452) is op 19 maart 2019 aangenomen door het Europees Parlement en zal met ingang van 11 oktober 2020 van toepassing zijn. De Verordening stelt een raamwerk vast waarbinnen de EU-lidstaten en de Europese Commissie samenwerken aan de screening van investeringen van buiten de EU. Alhoewel de EU-lidstaten zelf verantwoordelijk blijven voor het al
    dan niet screenen van foreign direct investments zal de Verordening waarschijnlijk zorgen voor een uitgebreider en langduriger screening proces omdat belangen van betrokken EU lidstaten in overweging genomen moeten worden.


Mr. W.M. Kros
Mr. W.M. (Wouter) Kros is advocaat bij Loyens & Loeff N.V. te Amsterdam.
Article

Access_open Joinder of Non-Consenting Parties: The Singapore International Commercial Court Approach Meets Transnational Recognition and Enforcement

Tijdschrift Erasmus Law Review, Aflevering 1 2019
Trefwoorden international commercial courts, international business courts, third parties, third party joinder, recognition and enforcement
Auteurs Drossos Stamboulakis en Blake Crook
SamenvattingAuteursinformatie

    In this article we explore the approach of the Singapore International Commercial Court (the ‘SICC’) to jurisdiction and joinder of non-consenting parties, and way that any resulting judgments are likely to be treated by foreign enforcing courts. This novel juncture arises as international commercial courts, such as the SICC, rely predominantly upon party autonomy to enliven their jurisdiction over disputants. This does not require any territorial link of the parties or the dispute to the host jurisdiction (Singapore). At the same time, however, the SICC is granted a mandate under Singaporean law to join non-consenting parties, again with no necessary territorial link. Where such joinder occurs, any resulting judgment is likely to face significant difficulties if recognition and enforcement is sought outside of Singapore. To support this argument, we first set out the ways in which non-consenting disputants may be joined to proceedings before the SICC, and offer some initial thoughts on how these powers are likely to be exercised. Second, we argue that any such exercise of jurisdiction – that lacks either territorial or consent-based jurisdiction grounds – is unlikely to gain support internationally, by reference to transnational recognition and enforcement approaches, and the SICC’s most likely recognition and enforcement destinations. Finally, we offer some concluding remarks about the utility of international commercial court proceedings against non-consenting parties, including the possibility they may impact on domestic recognition and enforcement approaches in foreign States.


Drossos Stamboulakis
B.Com, LLB (Hons) (Monash); LLM (EMLE); Law Lecturer, USC School of Law (University of the Sunshine Coast, Australia)

Blake Crook
PhD Candidate, Faculty of Law (University of Melbourne, Australia), B.Com (Acc), LLB (Hons) (Sunshine Coast).
Article

Access_open The Court of the Astana International Financial Center in the Wake of Its Predecessors

Tijdschrift Erasmus Law Review, Aflevering 1 2019
Trefwoorden international financial centers, offshore courts, international business courts, Kazakhstan
Auteurs Nicolás Zambrana-Tévar
SamenvattingAuteursinformatie

    The Court of the Astana International Financial Center is a new dispute resolution initiative meant to attract investors in much the same way as it has been done in the case of the courts and arbitration mechanisms of similar financial centers in the Persian Gulf. This paper examines such initiatives from a comparative perspective, focusing on their Private International Law aspects such as jurisdiction, applicable law and recognition and enforcement of judgments and arbitration awards. The paper concludes that their success, especially in the case of the younger courts, will depend on the ability to build harmonious relationships with the domestic courts of each host country.


Nicolás Zambrana-Tévar
LLM (LSE), PhD (Navarra), KIMEP University.
Article

Access_open The Emergence of International Commercial Courts in India: A Narrative for Ease of Doing Business?

Tijdschrift Erasmus Law Review, Aflevering 1 2019
Trefwoorden Commercial contracts, Enforcement, Jurisdiction, Specialized courts, India
Auteurs Sai Ramani Garimella en M.Z. Ashraful
SamenvattingAuteursinformatie

    The liberal globalised order has brought increased focus on the regulation of international commerce, and especially dispute resolution. Enforcement of contracts has been a concern largely owing to the insufficiencies of the legal systems, especially relating to the institutional structure, and it holds true for India as well. The commercial courts mechanism – international and domestic – with innovative features aimed at providing expedited justice is witnessing much traction. India, similar to many other jurisdictions, legislated in favour of specialized dispute resolution mechanisms for commercial disputes that could help improve the procedures for enforcement of contracts. This research attempts to critique the comparable strengths and the reform spaces within the Indian legislation on commercial courts. It parses the status of commercial dispute resolution in India especially in the context of cross-border contracts and critiques India’s attempt to have specialised courts to address commercial dispute resolution.


Sai Ramani Garimella
Sai Ramani Garimella, PhD, is assistant professor of the faculty of legal studies at the South Asian University in New Delhi.

M.Z. Ashraful
M.Z. Ashraful is the research student at South Asian University in New Delhi.
Artikel

Herstelrechtvoorzieningen in het (nieuwe) Wetboek van Strafvordering: geen luxe maar noodzaak met het oog op de realisering van een humane rechtspleging

Tijdschrift Tijdschrift Modernisering Strafvordering, Aflevering 2 2018
Trefwoorden herstelrecht(voorzieningen), mediation in strafzaken, Wetboek van Strafvordering, humane rechtspleging, wetsvoorstel
Auteurs Mr. dr. J. Claessen
SamenvattingAuteursinformatie

    In deze bijdrage staat het herziene voorstel van wet centraal strekkende tot invoering van een nieuwe Titel – ‘Herstelrechtvoorzieningen’ – in het (nieuwe) Wetboek van Strafvordering. Het wetsvoorstel is in feite een ‘burgerinitiatiefwetsvoorstel’ en is geschreven door een initiatiefgroep bestaande uit medewerkers van de Universiteit Maastricht en restorative Justice Nederland in samenwerking met een denktank van vele professionals werkzaam in de strafrechtspraktijk, onder wie rechters, officieren van justitie, advocaten, mediators, politiemedewerkers en gevangenispersoneel. De auteur zet in deze bijdrage niet alleen de proeve van wetgeving uiteen, maar plaatst deze ook binnen een passende rechtshistorische context en voorziet haar voorts van zijn persoonlijke commentaar en visie.


Mr. dr. J. Claessen
Mr. dr. J. Claessen is als universitair hoofddocent straf(proces)recht verbonden aan de capaciteitsgroep Strafrecht en Criminologie van de Faculteit der Rechtsgeleerdheid van de Universiteit Maastricht. Daarnaast is hij rechter-plaatsvervanger bij de Rechtbank Limburg en bestuurslid van Stichting Mens en Strafrecht.
Artikel

Het succes van social engineering

Tijdschrift Tijdschrift voor Veiligheid, Aflevering 1-2 2018
Trefwoorden Awareness, E-mail phishing, Social Engineering, Telefoonfraude
Auteurs Jan-Willem Bullée, Lorena Montoya, Marianne Junger e.a.
SamenvattingAuteursinformatie

    Social engineering is the usage of social manipulation and psychological tricks to make the targets assist offenders in their attack. This paper aimed to discuss the success of social engineering attacks and interventions in an organisational setting. Three kinds of social engineering experiments were discussed, each using a different modality (i.e. face-to-face (f2f), email and telephone). In each experiment, the targets (i.e. participants) were persuaded to perform actions that contribute to their victimisation.
    A portion of the participants in both the f2f and telephone experiment received an intervention to reduce victimisation. The conclusion is that awareness raising about dangers, characteristics and countermeasures related to social engineering proved to have a significant positive effect on protecting the target. The results of these experiments allow practitioners to focus awareness campaigns to maximise their effectiveness.


Jan-Willem Bullée
Jan-Willem Bullée is Information Risk Manager aan de Universiteit Twente. Email: j.h.bullee@gmail.com.

Lorena Montoya
Lorena Montoya is Graduate School Coordinator aan de Universiteit Twente. Email: a.l.montoya@utwente.nl.

Marianne Junger
Marianne Junger is professor Cyber Security and Business Continuity aan de Universiteit Twente. Email: m.junger@utwente.nl.

Pieter Hartel
Pieter Hartel is hoofd van de Cyber Security research group aan de TU Delft en werkzaam aan de Universiteit Twente. Email: pieter.hartel@tudelft.nl.
Artikel

Access_open The substance of citizenship: is it rights all the way down?

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 1 2018
Trefwoorden Citizenship, Political Membership, Citizenship Rights
Auteurs Chiara Raucea
SamenvattingAuteursinformatie

    This paper examines how the distribution of social goods within a political community relates to decisions on membership boundaries. The author challenges two renowned accounts of such a relation: firstly, Walzer’s account according to which decisions on membership boundaries necessarily precede decisions on distribution; secondly, Benhabib’s account, according to which membership boundaries can be called into question on the basis of universalist claims. Departing from both accounts, the author concludes that actual changes in the pool of participants in practices of creation and exchange of social goods pressure a political community to redefine its distributive patterns and, accordingly, the boundaries of its formal political membership. This claim will be supported by the analysis of threshold cases decided by the EU Court of Justice, in which EU citizenship is invoked with the atypical purpose of granting rights to a specific group of non-formal members.


Chiara Raucea
Chiara Raucea is lecturer at Tilburg Law School. A longer version of her article is included in her doctoral dissertation Citizenship Inverted: From Rights To Status?, defended in December 2017 at Tilburg University.

    Indigenous claims have challenged a number of orthodoxies within state legal systems, one of them being the kinds of proof that can be admissible. In Canada, the focus has been on the admissibility and weight of oral traditions and histories. However, these novel forms are usually taken as alternative means of proving a set of facts that are not in themselves “cultural”, for example, the occupation by a group of people of an area of land that constitutes Aboriginal title. On this view, maps are a neutral technology for representing culturally different interests within those areas. Through Indigenous land use studies, claimants have been able to deploy the powerful symbolic capital of cartography to challenge dominant assumptions about “empty” land and the kinds of uses to which it can be put. There is a risk, though, that Indigenous understandings of land are captured or misrepresented by this technology, and that what appears neutral is in fact deeply implicated in the colonial project and occidental ideas of property. This paper will explore the possibilities for an alternative cartography suggested by digital technologies, by Indigenous artists, and by maps beyond the visual order.


Kirsten Anker Ph.D.
Associate Professor, McGill University Faculty of Law, Canada. Many thanks to the two anonymous reviewers for their frank and helpful feedback.
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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