Zoekresultaat: 69 artikelen

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Jaar 2017 x
Artikel

Over preventief guardianship: er zijn is vaak genoeg

Tijdschrift Tijdschrift voor Veiligheid, Aflevering 4 2017
Trefwoorden Guardianship, preventive guardianship, crime prevention, presence of bystanders, Evaluation
Auteurs Henk Elffers
SamenvattingAuteursinformatie

    The most important mechanism for crime prevention is just the presence of guardians. Some counter arguments against this thesis are discussed and rejected. By manipulating the presence of guardians it is possible to influence the level of prevention. It is argued that a large scale evaluation of such measures is wanted.


Henk Elffers
Henk Elffers is senior-onderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving NSCR te Amsterdam, emeritus hoogleraar empirische bestudering van de strafrechtspleging aan de Vrije Universiteit Amsterdam en adjunct professor bij de School of Criminology and Criminal Justice van Griffith University, Mt Gravatt, Queensland, Australië.

    Bitcoin is mede vanwege zijn anonieme karakter een populair betaalmiddel van criminelen geworden. In opsporingsonderzoeken van de FIOD en de politie komen de aan bitcoin gerelateerde fenomenen ‘de bitcoinhandelaar’ en ‘de bitcoinmixer’ in relatie met witwassen voor. Deze fenomenen worden uitgelegd in dit artikel. Het artikel eindigt met de drie nieuwe, door de FIU gevalideerde witwastypologieën over de aan- en verkoop van virtuele betaalmiddelen.


Mr. S. Visser
Mr. S. Visser is accountmanager en projectleider witwasbestrijding bij het Anti Money Laundering Centre (AMLC) in De Bilt.
Article

Access_open Legal Legitimacy of Tax Recommendations Delivered by the IMF in the Context of ‘Article IV Consultations’

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden legitimacy, International Monetary Fund (IMF), Article IV Consultations, tax recommendations, global tax governance
Auteurs Sophia Murillo López
SamenvattingAuteursinformatie

    This contribution examines the legal legitimacy of ‘Article IV Consultations’ performed by the IMF as part of its responsibility for surveillance under Article IV of its Articles of Agreement. The analysis focuses on tax recommendations given by the Fund to its member countries in the context of Consultations. This paper determines that these tax recommendations derive from a broad interpretation of the powers and obligations that have been agreed to in the Fund’s Articles of Agreement. Such an interpretation leads to a legitimacy deficit, as member countries of the Fund have not given their state consent to receive recommendations as to which should be the tax policies it should adopt.


Sophia Murillo López
Sophia Murillo López, LL.M, is an external PhD candidate at the Erasmus University Rotterdam and a member of the ‘Fiscal Autonomy and its Boundaries’ research programme.

Arnaud de Graaf
Professor of International Policy and Fiscal Autonomy. The author is on the staff of the Erasmus School of Law (Erasmus University Rotterdam) and the Netherlands Ministry of Finance. His contribution, as guest editor, to this special issue of Erasmus Law Review was undertaken as part of the ESL research program on ‘Fiscal autonomy and its boundaries’.
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.
Article

Access_open Legality of the World Bank’s Informal Decisions to Expand into the Tax Field, and Implications of These Decisions for Its Legitimacy

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

    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.


Uyanga Berkel-Dorlig
Ph.D. candidate in the Department of Tax Law, Erasmus School of Law, Erasmus University Rotterdam, The Netherlands.
Artikel

De deken komt naar u toe

Tijdschrift Advocatenblad, Aflevering 10 2017
Auteurs Nathalie Gloudemans-Voogd en John Peters
Auteursinformatie

Nathalie Gloudemans-Voogd

John Peters
Beeld
Artikel

Anti-witwasrichtlijn: werk aan de winkel

Tijdschrift Advocatenblad, Aflevering 10 2017
Auteurs Virgil Matroos en Annemarije Schoonbeek
Auteursinformatie

Virgil Matroos
Annemarije Schoonbeek is partner bij Libertas Lawyers en is gespecialiseerd in toezicht en compliance.

Annemarije Schoonbeek
Virgil Matroos is toezichthouder bij de unit FTA van de NOvA.

Kees Pijnappels
Praktijk

De implementatie van de vierde en vijfde anti-witwasrichtlijn

Tijdschrift Onderneming en Financiering, Aflevering 4 2017
Trefwoorden Wwft, witwassen, uiteindelijk belanghebbende, politiek prominente personen, vierde anti-witwasrichtlijn
Auteurs Mr. J.M. van Poelgeest
SamenvattingAuteursinformatie

    De vierde anti-witwasrichtlijn is in werking getreden en diende uiterlijk 26 juni 2017 te zijn geïmplementeerd. In verband met de implementatie van de richtlijn wijzigt onder meer de Wet ter voorkoming van witwassen en financieren van terrorisme (Wwft). In dit artikel worden de belangrijkste wijzigingen besproken als gevolg van de Implementatiewet registratie uiteindelijk belanghebbenden en de Implementatiewet vierde anti-witwasrichtlijn. De implementatie heeft een aanzienlijke impact op het beleid van alle instellingen die onder de Wwft vallen. Zo zullen de instellingen hun beleid moeten aanpassen en gebruik moeten gaan maken van het register met uiteindelijk belanghebbenden. De risicogebaseerde benadering komt nog meer naar voren in het cliëntenonderzoek dat door de instellingen moet worden verricht.


Mr. J.M. van Poelgeest
Mr. J.M. van Poelgeest is advocaat bij Trivvy advocatuur.

    The highest administrative court in the Netherlands has delivered a razor-sharp ruling on the intra-community service provision set out in Articles 56 and 57 of the Treaty on the Functioning of the European Union). This concerns ‘new’ EU-nationals who are still under transitional measures with regard to access to the labour markets of ‘old’ EU Member States. The judgment was preceded by a request from the Chairman to a State Councillor Advocate General to deliver his opinion on various aspects of punitive administrative law practice in the Netherlands. Both the opinion and the judgment are a welcome clarification and addition (or even correction) on the practice.


Bart J. Maes
Bart J. Maes is a partner at Maes Staudt Advocaten N.V. in Eindhoven, the Netherlands (www.maes-staudt.nl).
Article

Access_open An Empirical Study of the Voting Pattern of Judges of the International Court of Justice (2005-2016)

Tijdschrift Erasmus Law Review, Aflevering 3 2017
Trefwoorden voting pattern, ICJ judges, empirical research
Auteurs Xuechan Ma en Shuai Guo
SamenvattingAuteursinformatie

    The Statute of the International Court of Justice stipulates that judges shall exercise their powers impartially. We question the practicability of this statement and examine whether the voting pattern of the judges are biased. In this light, empirical research is conducted on cases adjudicated from 2005 to 2016. We find strong evidence that (1) judges favour their home States or appointing States; and (2) judges favour States that speak same majority language with their home States.


Xuechan Ma
Xuechan Ma, Ph.D. candidate at Leiden University, LL.M. and LL.B. at Peking University. Email address: x.ma@law.leidenuniv.nl.

Shuai Guo
Shuai Guo, Ph.D. candidate at Leiden University, LL.M. and LL.B. at China University of Political Science and Law. Email address: s.guo@law.leidenuniv.nl.
Artikel

Access_open Dworkin’s Rights Conception of the Rule of Law in Criminal Law

Should Criminal Law be Extensively Interpreted in Order to Protect Victims’ Rights?

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 2 2017
Trefwoorden Klaas Rozemond, Ronald M. Dworkin, Legality in criminal law, Rights conception of the rule of law, Legal certainty
Auteurs Briain Jansen
SamenvattingAuteursinformatie

    The extensive interpretation of criminal law to the detriment of the defendant in criminal law is often problematized in doctrinal theory. Extensive interpretation is then argued to be problematic in the light of important ideals such as democracy and legal certainty in criminal law. In the Dutch discussion of this issue, Klaas Rozemond has argued that sometimes extensive interpretation is mandated by the rule of law in order to protect the rights of victims. Rozemond grounds his argument on a reading of Dworkin’s distinction between the rule-book and the rights conception of the rule of law. In this article, I argue that Dworkin’s rights conception, properly considered, does not necessarily mandate the imposition of criminal law or its extensive interpretation in court in order to protect victims’ rights.


Briain Jansen
Briain Jansen is als promovendus rechtstheorie verbonden aan de Erasmus Universiteit Rotterdam.

Thom de Jong
Mr. drs. T. de Jong is toezichthouder bij het expertisecentrum integriteitsstrategie van De Nederlandsche Bank N.V.

Margot Aelen
Mr. dr. Aelen is toezichthouder specialist bij het expertisecentrum integriteitsstrategie van De Nederlandsche Bank N.V. en tevens redactielid van Tijdschrift voor Toezicht. Dit artikel is geschreven op persoonlijke titel. Fragmenten van dit artikel zijn eerder verschenen in T. de Jong, ‘Witwasrisico’s in de voetballerij’, in: Jaarboek Compliance 2017, p. 181-199. Dit artikel is een ‘Uit het veld’ en is een weergave van het risico-identificerende onderzoek dat DNB deed naar de mate waarin financiële instellingen integriteitsrisico’s in de voetbalsector beheersen, aangevuld met een aantal observaties inzake ontwikkelingen en scenario’s in de voetbalsector die integriteitsrisico’s voor de financiële sector met zich meebrengen. De onderzoekers hebben nadrukkelijk zelf geen onderzoek gedaan naar deze scenario’s, maar hebben zich hierbij gebaseerd op bestaande literatuur en andere openbare bronnen.

Rein Halbersma
Dr. R.S. Halbersma is onderzoekscoördinator bij de Kansspelautoriteit.
Artikel

Mediation case law in Germany – an overview

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 4 2017
Trefwoorden Case law, Germany, Voluntariness, Confidentiality, Neutrality
Auteurs Ulla Gläßer
Auteursinformatie

Ulla Gläßer
Prof. Dr. Ulla Gläßer, LL.M., holds a full professorship of mediation, conflict management and procedural theory at the European University Viadrina Frankfurt (Oder)/Germany. She is academic director of the Institute for Conflict Management and the postgraduate, interdisciplinary Master’s Program on Mediation at the European University. Ms Gläßer is teaching mediation, negotiation and conflict management skills at various universities and numerous other institutions in Germany and abroad. She has published broadly on mediation methodology, the legal framework of mediation, quality assurance of mediation and other ADR procedures and the establishment of mediation and ADR procedures in different realms of society. She also is editor of two Publication Series on Mediation and Conflict Management and a comprehensive commentary on the German Mediation Act and corresponding relevant regulation. As a practical mediator and facilitator, Ms Gläßer supports dispute resolution and decision making processes within or between organisations/corporations.
Artikel

Mediation on trial: Dutch court judgments on mediation

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 4 2017
Trefwoorden Case law, The Netherlands, Voluntariness, Confidentiality
Auteurs Annie de Roo en Rob Jagtenberg
Auteursinformatie

Annie de Roo
Annie de Roo is associate professor of ADR and comparative law at Erasmus University Law School in Rotterdam, editor-in-chief of TMD, and vice chair of the exams committee of the Mediators Federation of the Netherlands MFN. She has published extensively on mediation and has inter alia been a Rapporteur three times for the European Commission on the use of mediation in employment disputes.

Rob Jagtenberg
Rob Jagtenberg is senior research fellow at Erasmus University and has published frequently on the relationship between public and private justice. He has been involved in research commissioned by the Worldbank, the Netherlands Council for the Judiciary, and various Dutch Ministries including the MoJ funded national project on court-connected mediation.
Artikel

Verdachten met een LVB in het politieverhoor

De invloed van verhoormethoden op de inhoud van verklaringen

Tijdschrift Justitiële verkenningen, Aflevering 6 2017
Trefwoorden interrogation methods and techniques, suspect and witness, (borderline) intellectual disability, false confessions, false statements
Auteurs P.R. Kranendonk MSc
SamenvattingAuteursinformatie

    The main goal of an interrogation is to elicit truthful information about the involvement of a suspect or witness in a criminal act. Some interrogation methods and techniques are useful for extracting information from otherwise unwilling suspects, but they can also elicit false confessions or statements from innocent (and vulnerable) suspects and witnesses. Multiple studies show that a large proportion of false confessions are made by suspects with an intellectual disability. Intellectual disabilities are often difficult to recognize, because of an individual’s streetwise behavior. This vulnerable group is extremely sensitive to suggestibility, compliance and acquiescence. Some interrogation methods and techniques used by the police can have a severe influence on these features and therefore on the reliability of statements. Given the overrepresentation of people with an intellectual disability in the Dutch criminal justice system, it is of great importance to prevent unwanted risks in the interrogation.


P.R. Kranendonk MSc
Robin Kranendonk MSc doet als promovenda bij de Vrije Universiteit Amsterdam en het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR) te Amsterdam onderzoek naar de knelpunten en risico’s bij het verhoren van verdachten en getuigen met een LVB.
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