Zoekresultaat: 7 artikelen

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Jaar 2014 x
Article

Access_open The Ambivalent Shadow of the Pre-Wilsonian Rise of International Law

Tijdschrift Erasmus Law Review, Aflevering 2 2014
Trefwoorden American Society of International Law, Peace-Through-Law Movement, Harvard Law Library: League of Nations, President Woodrow Wilson, Pre-Wilsonianism
Auteurs Dr Ignacio de la Rasilla del Moral Ph.D.
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    The generation of American international lawyers who founded the American Society of International Law in 1906 and nurtured the soil for what has been retrospectively called a 'moralistic-legalistic approach to international relations' remains little studied. A survey of the rise of international legal literature in the United States from the mid-nineteenth century to the eve of the Great War serves as a backdrop to the examination of the boosting effect on international law of the Spanish American War in 1898. An examination of the Insular Cases before the US Supreme Court is then accompanied by the analysis of a number of influential factors behind the pre-war rise of international law in the United States. The work concludes with an examination of the rise of natural law doctrines in international law during the interwar period and the critiques addressed by the realist founders of the field of 'international relations' to the 'moralistic-legalistic approach to international relations'.


Dr Ignacio de la Rasilla del Moral Ph.D.
Ignacio de la Rasilla del Moral is Lecturer in Law at the Brunel Law School of Brunel University, London. In the Spring of 2014 he served as Visiting Research Fellow at the Lauterpacht Research Centre for International Law of the University of Cambridge as recipient of a British Academy/Leverhulme Small Research Grant.
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
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    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.
Article

Access_open The Effect of 'Excessive’ Tax Planning and Tax Setting on Welfare: Action Needed?

Tijdschrift Erasmus Law Review, Aflevering 1 2014
Trefwoorden tax planning, optimal taxation, tax competition, corporate taxation
Auteurs Hendrik Vrijburg Ph.D.
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    This article presents a literature review on the welfare effects of excessive company taxation practices. The article intends to structure the debate by sketching a conceptual framework of thought for the topic under consideration and places the existing literature within this framework. The article ends with a thought-provoking discussion between two extreme papers in the literature, one against tax planning and one in favour. The discussion is concluded by identifying the fundamental differences in assumptions underlying both approaches.


Hendrik Vrijburg Ph.D.
Assistant Professor, Erasmus School of Economics, Erasmus University Rotterdam and Tinbergen Institute, PO Box 1738, 3000 DR Rotterdam, The Netherlands, Phone: +31-10-408-1485, Fax: +31-10-408-9031, email: vrijburg@ese.eur.nl.
Artikel

Access_open What Makes Age Discrimination Special? A Philosophical Look at the ECJ Case Law

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 1 2014
Trefwoorden age discrimination, intergenerational justice, complete-life view, statistical discrimination, anti-discrimination law
Auteurs Axel Gosseries
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    This paper provides an account of what makes age discrimination special, going through a set of possible justifications. In the end, it turns out that a full understanding of the specialness of age-based differential treatment requires that we consider together the ‘reliable proxy,’ the ‘complete-life neutrality,’ the ‘sequence efficiency’ and the ‘affirmative egalitarian’ accounts. Depending on the specific age criteria, all four accounts may apply or only some of them. This is the first key message of this paper. The second message of the paper has to do with the age group/birth cohort distinction. All measures that have a differential impact on different cohorts also tend to have a differential impact on various age groups during the transition. The paper points at the practical implications of anti-age-discrimination law for differential treatment between birth cohorts. The whole argument is confronted all along with ECJ cases.


Axel Gosseries
Axel Gosseries is a permanent research fellow at the Belgian FRS-FNRS and a Professor at the University of Louvain (UCL, Belgium) where he is based at the Hoover Chair in Economic and Social Ethics.
Artikel

Access_open The Right to Have Rights as the Right to Asylum

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 1 2014
Trefwoorden Arendt, asylum, refugeeship, right to have rights, statelessness de facto and de jure
Auteurs Nanda Oudejans
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    This article argues that the right to have rights, as launched by Hannah Arendt, is relative to refugee displacement and hence translates as a right to asylum. It takes issue with the dominant view that the public/private divide is the locus classicus of the meaning of this primordial right. A different direction of thought is proposed, proceeding from Arendt’s recovery of the spatiality of law. The unencompassibility of place in matters of rights, freedom and equality brings this right into view as a claim at the behest of those who have lost a legal place of their own. This also helps us to gain better understanding of Arendt’s rebuttal of the sharp-edged distinction between refugees and stateless persons and to discover the defiant potential of the right to have rights to illuminate the refugee’s claim to asylum as a claim to an own place where protection can be enjoyed again.


Nanda Oudejans
Nanda Oudejans is an independent researcher in philosophy of law and political philosophy.

    Legal position of a known donor constitutes an ongoing challenge. Known donors are often willing to play a role in the child’s life. Their wishes range from scarce involvement to aspiring legal parentage. Therefore three persons may wish for parental role. This is not catered for in the current laws allowing only for two legal parents. Several studies show how lesbian mothers and a donor ’devise new definitions of parenthood’ extending ’beyond the existing normative framework’. However, the diversity in the roles of the donors suggests a split of parental rights between three persons rather than three traditional legal parents. In this article I will discuss three jurisdictions (Quebec, Sweden and the Netherlands), allowing co-mother to become legal parent other than by a step-parent adoption. I will examine whether these jurisdictions attempt to accommodate specific needs of lesbian families by splitting up parentage ’package’ between the duo-mothers and the donor.


Prof. mr. Masha Antokolskaia Ph.D.
Masha Antokolskaia is professor of Private Law (in particular, Personal Status and Family Law) at the VU University Amsterdam. She is a member of the Commission on European Family Law (CEFL) and a board member of the International Society of Family Law. She is author of a diverse range of monographs and articles written in Dutch, English and Russian. Her main research areas are: European comparative Family Law and Dutch Family Law, with particular regard to the law relating to relationships, parentage and divorce.
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