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Artikel

Access_open Enemy of All Humanity

The Dehumanizing Effects of a Dangerous Concept

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 2 2018
Trefwoorden enemy of all humanity, hostis humani generis, piracy, international criminal law, Luban
Auteurs Marc de Wilde
SamenvattingAuteursinformatie

    In his contribution to this special issue, David Luban proposes to revive the age-old concept of ‘the enemy of all humanity.’ On his view, this concept supports the aims of international criminal justice by emphasizing that atrocity and persecution crimes are ‘radically evil’ and therefore ‘everyone’s business.’ Criticizing Luban’s proposal, this paper shows that in the past, the ‘enemy of all humanity’ concept has often served to establish parallel systems of justice, depriving these ‘enemies’ of their rights as suspects under criminal law and as lawful combatants under the laws of war. Thus, even if the ‘enemy of all humanity’ concept is used with the intention to bring today’s perpetrators of ‘radical evil’ to justice, it risks undermining, rather than protecting, the rule of law.


Marc de Wilde
Marc de Wilde is Professor of Jurisprudence at the University of Amsterdam.

Maarten Floris de Wilde
PhD, LLM, Erasmus University Rotterdam and Loyens & Loeff.
Artikel

Psychiatrische patiënten in detentie: het belang van etnische achtergrond

Tijdschrift PROCES, Aflevering 5 2015
Trefwoorden forensische psychiatrie, Detentie, Etniciteit
Auteurs Sara De Wilde MSc, Dr. Joke Harte en Dorina Denzel MSc
SamenvattingAuteursinformatie

    Immigrants are overrepresented in Dutch crime rates and in forensic psychiatric care. The current research explored the relation between delinquency, psychiatric problems and ethnicity. General characteristics, judicial history and history of mental health care of male detainees which reside in a penitentiary psychiatric centre, have been investigated and the relation of these factors with ethnicity is examined. Results show that in particular second-generation non-western immigrants are highly represented. It seems that it had been more difficult for them to get adequate treatment.


Sara De Wilde MSc
Sara de Wilde MSc studeerde criminologie aan de Vrije Universiteit Amsterdam en liep stage bij het Penitentiair Psychiatrisch Centrum Amsterdam.

Dr. Joke Harte
Dr. Joke Harte is universitair hoofddocent Criminologie aan de Vrije Universiteit Amsterdam en senior onderzoeker bij het NSCR.

Dorina Denzel MSc
Dorina Denzel MSc is psycholoog en onderzoeker in het Penitentiair Psychiatrisch Centrum Amsterdam.
Article

Access_open Tax Competition within the European Union – Is the CCCTB Directive a Solution?

Tijdschrift Erasmus Law Review, Aflevering 1 2014
Trefwoorden tax competition, tax planning, European Union, Common Consolidated Corporate Tax Base, factor manipulation
Auteurs Maarten de Wilde LL.M
SamenvattingAuteursinformatie

    The author addresses the phenomenon of taxable profit-shifting operations undertaken by multinationals in response to countries competing for corporate tax bases within the European Union. The central question is whether this might be a relic of the past when the European Commission’s proposal for a Council Directive on a Common Consolidated Corporate Tax Base sees the light of day. Or would the EU-wide corporate tax system provide incentives for multinationals to pursue artificial tax base-shifting practices within the EU, potentially invigorating the risk of undue governmental tax competition responses? The author’s tentative answer on the potential for artificial base shifting and undue tax competition is in the affirmative. Today, the issue of harmful tax competition within the EU seems to have been pushed back as a result of the soft law approaches that were initiated in the late 1990s and early 2000s. But things might change if the CCCTB proposal as currently drafted enters into force. There may be a risk that substantial parts of the EU tax base would instantly become mobile as of that day. As the EU Member States at that time seem to have only a single tool available to respond to this – the tax rate – that may perhaps initiate an undesirable race for the EU tax base, at least theoretically.


Maarten de Wilde LL.M
LL.M, Researcher/lecturer, Erasmus University Rotterdam (<dewilde@law.eur.nl>), lecturer, University of Amsterdam, tax lawyer, Loyens & Loeff NV, Rotterdam, the Netherlands. This article was written as part of the Erasmus School of Law research programme on ‘Fiscal Autonomy and Its Boundaries’. The author wishes to thank the anonymous reviewers for their constructive comments on an earlier draft of this article.
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