The emergence of global tax governance was triggered by common tax problems, which are now still being faced by international society of nation-states. In the creation of this framework, international institutions have been playing a major role. One of these institutions is the World Bank (Bank). However, those who write about the virtues and vices of the main creators of the framework usually disregard the Bank. This article, therefore, argues that this disregard is not justified because the Bank has also been playing a prominent role. Since two informal decisions taken in the past have contributed to this position of the Bank, the article gives in addition to it answers to the following two related questions: whether these informal decisions of the Bank were legal and if so, what implications, if any, they have for the Bank’s legitimacy. |
Zoekresultaat: 16 artikelen
Jaar 2017 xArticle |
|
Tijdschrift | Erasmus Law Review, Aflevering 2 2017 |
Trefwoorden | World Bank, legality, legitimacy, global tax governance, tax policy and tax administration reforms |
Auteurs | Uyanga Berkel-Dorlig |
SamenvattingAuteursinformatie |
Case Reports |
2017/45 No overtime premiums under collective bargaining agreements for individually agreed part-time employment (GE) |
Tijdschrift | European Employment Law Cases, Aflevering 4 2017 |
Trefwoorden | Discrimination other |
Auteurs | Paul Schreiner |
SamenvattingAuteursinformatie |
A clause in a collective bargaining agreement stipulating that overtime premiums for part time employees are only payable if their monthly working hours exceed those of a full-time employee is not discriminatory. |
Case Reports |
2017/43 Mobility of employees and entitlement to annual leave (AU) |
Tijdschrift | European Employment Law Cases, Aflevering 4 2017 |
Trefwoorden | Nationality discrimination |
Auteurs | Peter C. Schöffmann en Andreas Tinhofer |
SamenvattingAuteursinformatie |
Under Austrian law employees are entitled to more annual leave if they have worked for at least 25 years for the same employer. Employment with other employers is taken into account, but not for more than a total of five years. The ECJ will have to decide whether this limitation complies with EU law or whether it unlawfully restricts the freedom of movement of employees. |
Artikel |
|
Tijdschrift | Law and Method, oktober 2017 |
Auteurs | Dave van Toor |
SamenvattingAuteursinformatie |
Comparative methodology is an important and a widely used method in the legal literature. This method is important inter alia to search for alternative national rules and acquire a deeper understanding of a country’s law. According to a survey of over 500 Dutch legal scholars, 61 per cent conducts comparative research (in some form). However, the methodological application of comparative research generally leaves much to be desired. This is particularly true when it comes to case selection. This applies in particular to conceptual and dogmatic research questions, possibly also allowing causal explanations for differences between countries. This article suggests that the use of an interdisciplinary research design could be helpful, and Hofstede’s cultural-psychological dimensions can offer a solution to improve the methodology of selection criteria. |
Case Reports |
2017/28 Failure to enhance parental leave pay to level of maternity pay held to be direct sex discrimination (UK) |
Tijdschrift | European Employment Law Cases, Aflevering 3 2017 |
Trefwoorden | Gender discrimination |
Auteurs | Anna Bond |
SamenvattingAuteursinformatie |
It was direct sex discrimination for a male employee who wished to take shared parental leave (SPL) to be entitled only to the minimum statutory pay where a female employee would have been entitled to full salary during an equivalent period of maternity leave, according to a first-instance decision from the Employment Tribunal (ET). |
Case Reports |
2017/38 What are the consequences for vacation entitlement where the number of working days changes during the year? (GE) |
Tijdschrift | European Employment Law Cases, Aflevering 3 2017 |
Trefwoorden | Working time and leave, Collective agreement |
Auteurs | Othmar K. Traber |
SamenvattingAuteursinformatie |
This decision of the German Federal Labour Court (‘Bundesarbeitsgericht’, or ‘BAG’) concerns what happens to leave entitlement if the employment contract is amended in the middle of the year and the number of working days changes from a four-day week to a five-day week. |
ECJ Court Watch |
Case C-147/17. Working time and health and safetySindicatul Familia Constanța and Others – v – Direcția Generală de Asistență Socială și Protecția Copilului Constanța, reference lodged by the Romanian Curtea de Apel Constanţa on 23 March 2017 |
Tijdschrift | European Employment Law Cases, Aflevering 3 2017 |
ECJ Court Watch |
ECJ 26 July 2017, case C-175/16 (Hälvä), Working timeHannele Hälvä and Others – v – SOS-Lapsikylä ry, Finish case |
Tijdschrift | European Employment Law Cases, Aflevering 3 2017 |
Trefwoorden | Working time |
Samenvatting |
Relief workers who look after children in a family environment for SOS-Lapsikyläry, so relieving the children’s foster carers, do not fall within the scope of the exception provided for in Article 17(1) of the Working Time Directive. |
Case Reports |
2017/36 A Dutch insight into the applicability of the Posted Workers Directive on international road transport. But still: a long and winding road ahead? (NL) |
Tijdschrift | European Employment Law Cases, Aflevering 3 2017 |
Trefwoorden | Private International Law |
Auteurs | Zef Even en Amber Zwanenburg |
SamenvattingAuteursinformatie |
In an international road transport case the Dutch Appellate Court held that working from a given place is not relevant when applying the Posted Workers Directive. |
Artikel |
Enforceability of mediation clauses in Belgium and the Netherlands |
Tijdschrift | Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 3 2017 |
Trefwoorden | Enforceability, Mediation clauses, contracts |
Auteurs | Ellen van Beukering-Rosmuller en Patrick Van Leynseele |
SamenvattingAuteursinformatie |
In this article authors discuss (possible) legal means and methods aimed at making mediation clauses effective and/or enforceable. In particular Belgian and Dutch law are examined. In part attention is also paid to English, French and Italian law. Against the background of recent EU-legislation the validity of mediation clauses is discussed as well, with a focus on consumer related disputes. By reviewing US case law with regard to the duty to participate in good faith in the mediation process, the authors also outline the limits of this concept for the effectiveness of mediation clauses. The central theme of the enforceability of mediation clauses has been looked at both from a procedural as from a financial angle. Substantial differences can be noted between the Belgian and the Dutch approach towards what courts should do when dealing with a dispute in which parties have previously agreed to mediation. Belgian law provides in art. 1725 § 2 Judicial Code that the court, if so requested by the defendant, is in principle obliged to suspend the examination of the case until the mediation has taken place. According to current case law, the situation in the Netherlands is that mediation clauses are in principle not enforceable (Supreme Court 2006). Following the most recent legislative proposal regarding mediation (July 2016) the court should examine whether mediation can still have an added value in case one party refuses to take part in a mediation as provided for in a clause invoked by the other party, prior to (possibly) proposing mediation. Based on the plans repeatedly announced by the Belgian Minister of Justice, it is likely that there will soon be an amendment to the mediation provisions in the Judicial Code that will allow courts to ‘force’ mediation upon the parties, even in the absence of a mediation clause. If this becomes the rule, judges would be well advised to exercise this power with due care. In the authors’ opinion the Dutch approach (as suggested in the most recent legislative proposal) in connection with mediation clauses, consisting in having the court examine whether mediation may (still) have an added value for the parties, could serve as a good guideline for the Belgian judges to use. |
Article |
|
Tijdschrift | Erasmus Law Review, Aflevering 1 2017 |
Trefwoorden | GAAR, abuse, tax avoidance, BEPS, principal purpose test, legal certainty |
Auteurs | Dennis Weber |
SamenvattingAuteursinformatie |
The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral Instrument. |
Article |
|
Tijdschrift | Erasmus Law Review, Aflevering 1 2017 |
Trefwoorden | BEPS, value creation, tax structuring, international taxation |
Auteurs | Paul Lankhorst en Harmen van Dam |
SamenvattingAuteursinformatie |
The international tax landscape is changing and it is changing fast. The political perception is that taxation of multinational enterprises is not aligned with the ‘economic activity’ that produces their profits (i.e. not aligned with ‘value creation’). The perception links ‘value creation’ with ‘employees and sales’. |
Article |
|
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). |
Article |
2017/11 Transposition of the ‘enforcement’ directive into Belgian law |
Tijdschrift | European Employment Law Cases, Aflevering 2 2017 |
Trefwoorden | Private international law, posting of workers and expatriates, Free movement, minimum wage/social dumping |
Auteurs | Gautier Busschaert |
SamenvattingAuteursinformatie |
This article briefly describes the main measures adopted by Belgium in transposing the EU Directive 2014/67 of 15 May 2014 into national law. |
Case Reports |
2017/20 Data gathered by GPS as a basis for disciplinary dismissal (PT) |
Tijdschrift | European Employment Law Cases, Aflevering 2 2017 |
Trefwoorden | Privacy |
Auteurs | Maria de Lancastre Valente en Mariana Azevedo Mendes |
SamenvattingAuteursinformatie |
Distance-related data gathered by GPS and data reported manually by the employee (a sales representative at a pharmaceutical company) are valid and admissible sources of evidence in the context of a disciplinary dismissal procedure. This decision is innovative in that it contradicts the usual view of the Supreme Court of Justice on the scope of ‘distance-controlled supervision’ for the purposes of assessment of employee conduct. |
Case Reports |
2017/5 Unlawful dismissal of pregnant employee upon business takeover (CY) |
Tijdschrift | European Employment Law Cases, Aflevering 1 2017 |
Trefwoorden | Discrimination, Pregnancy |
Auteurs | Christiana Michael |
SamenvattingAuteursinformatie |
The dismissal of a pregnant employee upon her employer’s business takeover was deemed to be unlawful discrimination. |