Zoekresultaat: 14 artikelen

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Jaar 2017 x
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.
Artikel

Wetsvoorstel collectieve schadevergoedingsactie: een oplossing voor welk probleem ook alweer?

Tijdschrift Tijdschrift voor Vergoeding Personenschade, Aflevering 4 2017
Trefwoorden wetsvoorstel collectieve schadevergoedingsactie, massaschade, schadevergoeding, collectieve actie, collectieve rechtshandhaving
Auteurs Prof. mr. I.N. Tzankova
SamenvattingAuteursinformatie

    Het wetsvoorstel werd ingevoerd als gevolg van de motie Dijksma, die de positie van belangenorganisaties in collectieve schadevergoedingsacties moest verbeteren. Terwijl het systeem van de exclusieve belangenbehartiger in combinatie met het voorgestelde opt-outregime vroeg in de procedure verweerders een grote dienst bewijst, doet het wetsvoorstel weinig voor de adequate financiering van collectieve acties, waardoor een tekort aan rechtsbescherming dreigt. De auteur pleit voor een wettelijke introductie van de ‘common fund’, gekoppeld aan de bevoegdheid voor de rechter om de ‘success fee’ voor de procesfinanciers te bepalen. Dit dient wel te worden geflankeerd door een passende opleiding en training van de rechters die over collectieve acties oordelen. Ook dient de registratieplicht te worden uitgebreid met rapportageplicht aan het einde van een collectieve actie of schikking.


Prof. mr. I.N. Tzankova
Prof. mr. I.N. Tzankova is hoogleraar Global Dispute Resolution and Mass Claims aan Tilburg University en zelfstandig adviseur.

    The Czech Supreme Court has given guidance on the limits to employees’ free speech. Employees must not engage in any conduct, even outside working hours, that could actually or potentially damage their employer’s business. Any criticism of an employer must be based on facts and not be misleading or defamatory. Inappropriate or unjustified criticism may lead to immediate termination of employment.


Anna Diblíková
Anna Diblíková is an attorney at Noerr in Prague, www.noerr.com.
Article

Access_open Administering Justice and Serving the People

The Tension between the Objective of Judicial Efficiency and Informal Justice in Canadian Access to Justice Initiatives

Tijdschrift Erasmus Law Review, Aflevering 3 2017
Trefwoorden access to justice, procedural law, courts, civil justice reform, comparative law
Auteurs Catherine Piché
SamenvattingAuteursinformatie

    Canada has a complex system of courts that seek to serve Canadians in view of the traditional objectives of civil justice – principally accessibility, efficiency, fairness, efficacy, proportionality and equality. The Canadian court system is generally considered by its users to work well and to have legitimacy. Yet, researchers have found that ‘there is a tendency for people involved in a civil case to become disillusioned about the ability of the system to effect a fair and timely resolution to a civil justice problem’. This article will discuss the ways in which reforms of procedural law and civil justice have originated and continue to be made throughout Canada, both nationally and provincially, as well as the trends and influences in making these reforms. With hundreds of contemporary procedural reforms having been discussed, proposed and/or completed since the first days of Canadian colonisation on a national basis and in the Canadian provinces and territory, providing a detailed analysis will prove challenging. This article will nonetheless provide a review of civil justice and procedural reform issues in Canada, focusing principally, at the provincial level, on the systems of Ontario and Quebec. Importantly, I will seek to reconcile the increasing willingness to have an economically efficient civil justice and the increased power of judges in managing cases, with our court system’s invasion of ADR and its prioritisation of informal modes of adjudication.


Catherine Piché
Dr. Prof. Catherine Piché, Université de Montreal.

    After the transfer of an undertaking (or part of one) the new employer cannot modify the transferred workers’ wages without their consent. This decision of the Belgian Supreme Court of 14 November 2016 leaves no leeway to the transferee to unilaterally substitute certain contractual elements with new ones, even if the new salary scheme is more advantageous overall.


Cecilia Lahaye
Cecilia Lahaye is an attorney at Van Olmen & Wynant in Brussels (www.vow.be).

    The period within which an employee can file a claim under the Regulations entitled “Contracts of Service for a Fixed Term” (which are Subsidiary Legislation under Maltese law) starts from when the employee became subject to less favourable treatment and not from when the employee could have known that the Regulations were being breached.


Matthew Brincat
Matthew Brincat is a partner with GANADO Advocates.
Case Reports

2017/26 What is a collective agreement? (DK)

Tijdschrift European Employment Law Cases, Aflevering 3 2017
Trefwoorden Collective labour law, Collective agreements
Auteurs Christian K. Clasen
SamenvattingAuteursinformatie

    On 2 June 2017, the Danish Eastern High Court decided that a statutory intervention by government was sufficient to enable derogation from the Working Time Directive (2003/88). The Directive can be derogated from by a collective agreement and although the statutory intervention was not a collective agreement, the High Court found that it was not inconsistent with that requirement.


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

Access_open Corporate Taxation and BEPS: A Fair Slice for Developing Countries?

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden Fairness, international tax, legitimacy, BEPS, developing countries
Auteurs Irene Burgers en Irma Mosquera
SamenvattingAuteursinformatie

    The aim of this article is to examine the differences in perception of ‘fairness’ between developing and developed countries, which influence developing countries’ willingness to embrace the Base Erosion and Profit Shifting (BEPS) proposals and to recommend as to how to overcome these differences. The article provides an introduction to the background of the OECD’s BEPS initiatives (Action Plan, Low Income Countries Report, Multilateral Framework, Inclusive Framework) and the concerns of developing countries about their ability to implement BEPS (Section 1); a non-exhaustive overview of the shortcomings of the BEPS Project and its Action Plan in respect of developing countries (Section 2); arguments on why developing countries might perceive fairness in relation to corporate income taxes differently from developed countries (Section 3); and recommendations for international organisations, governments and academic researchers on where fairness in respect of developing countries should be more properly addressed (Section 4).


Irene Burgers
Irene Burgers is Professor of International and European Tax Law, Faculty of Law, and Professor of Economics of Taxation, Faculty of Business and Economics, University of Groningen.

Irma Mosquera
Irma Mosquera, Ph.D. is Senior Research Associate at the International Bureau of Fiscal Documentation IBFD and Tax Adviser Hamelink & Van den Tooren.

    This case report concerns the lawfulness of a notified boycott against Holship Norge AS (‘Holship’) by the Norwegian Transport Workers’ Union (‘NTF’). In its decision, the Supreme Court considered whether the collective agreement exemption from competition law could be applied, and whether the boycott was unlawful pursuant to the right to freedom of establishment established by Article 31 of the EEA Agreement, cf. Article 101 of the Constitution and Article 11 of the European Convention on Human Rights.
    The boycott would prevent Holship’s staff from loading and unloading ships docked at the Port of Drammen. NTF’s purpose was to force Holship to enter into a collective agreement containing a priority of engagement clause, reserving loading and unloading work for dockworkers associated with the Administration Office for Dock Work in Drammen. The majority of the plenary Supreme Court found (10-7) that such boycott would be unlawful pursuant to section 2 of the Boycott Act. The dissent concerns the EEA rules.


Kurt Weltzien
Kurt Weltzien is a lawyer in NHO, which is the main representative organisation for Norwegian employers. He has a PhD on the thesis “Boycott in labour conflicts”. Kurt Weltzien also represented NHO in the Supreme Court in the case discussed in this case report.

Anne-Beth Engan
Anne-Beth Engan is an associate with Advokatfirmaet Selmer DA in Oslo.
Case Reports

2017/12 Court of Appeal rejects argument that Christmas strikes are unlawful under EU law (UK)

Tijdschrift European Employment Law Cases, Aflevering 2 2017
Trefwoorden Collective labour law, industrial actions, unions
Auteurs Vince Toman en David Hopper
SamenvattingAuteursinformatie

    The Court of Appeal has confirmed that industrial action called with the object or purpose of infringing the cross-border freedom to establish and receive services would be unlawful. It rejected the argument that industrial action would be unlawful if it made it unattractive for foreign companies to operate in the UK or if cross-border services might potentially be disrupted. These wider tests would be inconsistent with European case law on the Treaty on the Functioning of the European Union (‘TFEU’) and would be incompatible with proper protection of the right to strike.


Vince Toman

David Hopper
Vince Toman and David Hopper are respectively Head of the Trade Union and Collective Employment Law Group and Senior Associate at Lewis Silkin LLP.
Artikel

Industrial pollution and human rights

A case study of the Isla refinery on Curaçao

Tijdschrift Caribisch Juristenblad, Aflevering 2 2017
Trefwoorden human rights, environmental pollution, Isla refinery, European Court of Human Rights, safeguarding function
Auteurs Mr. L.E.J. van den Bergh
SamenvattingAuteursinformatie

    The pollution by the Isla refinery on Curaçao has been a problem for many years. Curaçaoans living downwind of the refinery experience many health issues on account of its toxic emissions. These problems are well known to both the Curaçao government and the government of the Kingdom of the Netherlands – however, neither seem to have taken any real action in order to put an end to the harmful effects of the refinery’s emissions. This article explores whether there is an arguable case that the rights guaranteed by the European Convention on Human Rights (ECHR), namely Article 2 and Article 8, of the people of Curaçao most affected by Isla’s emissions are being violated.


Mr. L.E.J. van den Bergh
Mr. L.E.J. van den Bergh has a master’s degree in International and European Union Law from the Erasmus School of Law. She is currently working on her second master’s degree in Commercial and Company Law in Rotterdam.
Case Reports

2017/9 The influence of the threat of terrorism on the right to strike (NL)

Tijdschrift European Employment Law Cases, Aflevering 1 2017
Trefwoorden Industrial action, Strike
Auteurs Ruben Houweling en Amber Zwanenburg
SamenvattingAuteursinformatie

    The Dutch Cantonal judge prohibited a strike because the safety of passengers could not be guaranteed. At the hearing, which took place a few days after the Berlin Christmas market attacks, weight was given to the threat of terrorism. Nor is this the first time the threat of terrorism has been explicitly referred to by a Dutch court in a case concerning the right to strike.


Ruben Houweling
Ruben Houweling and Amber Zwanenburg are respectively a professor and a lecturer of Labour Law at the Erasmus University Rotterdam.

Amber Zwanenburg

Marieke Borren
Dr. Marieke Borren werkte tot voor kort als postdoctoraal onderzoeker aan de faculteit filosofie van de Universiteit van Pretoria, Zuid-Afrika. Op dit moment is ze UD filosofie aan de Open Universiteit en UD gender en postcolonial studies aan de Universiteit Utrecht.
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