Zoekresultaat: 9 artikelen

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Jaar 2017 x
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.
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

Het lichaam van de niet-uitvoerende bestuurder

Tijdschrift Maandblad voor Ondernemingsrecht, Aflevering 10-11 2017
Trefwoorden rechtspersoon-commissaris, niet-uitvoerende bestuurder, non-executive, Wet bestuur en toezicht rechtspersonen, doorbraak
Auteurs Mr. K.H.M. de Roo
SamenvattingAuteursinformatie

    De wetgevers van zowel Nederland als Engeland willen de benoeming van rechtspersonen als niet-uitvoerende bestuurders verbieden. In Nederland is deze keuze echter niet onderbouwd; dit terwijl zij lijkt te botsen met de behoeften van de praktijk. Welke lessen kunnen uit de Engelse stand van zaken worden getrokken?


Mr. K.H.M. de Roo
Mr. K.H.M. de Roo is als promovendus verbonden aan het Zuidas Instituut voor Financieel recht en Ondernemingsrecht (ZIFO) van de Vrije Universiteit Amsterdam.

    In the last few decades, we have witnessed the renaissance of Comparative Constitutional law as field of research. Despite such a flourishing, the methodological foundations and the ultimate ratio of Constitutional comparative law are still debated among scholars. This article starts from the definition of comparative constitutional law given by one of the most prominent comparative constitutional law scholars in Italy, prof. Bognetti, who defined comparative constitutional law as the main joining ring between the historical knowledge of the modern law and the history of the humankind in general and of its various civil realizations. Comparative constitutional law is in other words a kind of mirror of the “competing vision of who we are and who we wish to be as a political community” (Hirschl), reflecting the structural tension between universalism and particularism, globalization and tradition.
    The article aims at addressing the main contemporary methodological challenges faced by the studies of the field. The article argues that contemporary comparative constitutional studies should address these challenges integrating the classical “horizontal” comparative method with a vertical one - regarding the international and supranational influences on constitutional settings - and fostering an interdisciplinary approach, taking into account the perspective of the social sciences.


Antonia Baraggia
Emile Noël Fellow, Jean Monnet Center for International and Regional Economic Law & Justice, NYU School of Law and Post-doc Fellow in Constitutional Law, University of Milan. For helpful comments on an earlier draft I am grateful to Luca Pietro Vanoni, Sofia Ranchordas and two anonymous reviewers.
Artikel

Fraude & asset recovery: een routekaart voor het terughalen van vermogensbestanddelen langs civielrechtelijke weg

Tijdschrift Tijdschrift voor Bijzonder Strafrecht & Handhaving, Aflevering 3 2017
Trefwoorden fraude, asset tracing, asset recovery, exhibitieplicht, Norwich Pharmacal order
Auteurs Mr. dr. C.G. van der Plas en Mr. C.L. van Tilburg
SamenvattingAuteursinformatie

    In dit artikel over fraude & asset recovery wordt stapsgewijs aan de hand van een casus uiteengezet hoe via civielrechtelijke weg kan worden achterhaald waar weggesluisde vermogensbestanddelen zijn gebleven en hoe deze kunnen worden teruggehaald. Daarbij wordt niet alleen aandacht besteed aan de mogelijkheden die het Nederlandse recht daarvoor biedt, maar passeren ook enkele discovery tools uit common law jurisdicties de revue.


Mr. dr. C.G. van der Plas
Mr. dr. C.G. van der Plas is advocaat bij Florent te Amsterdam en universitair docent Internationaal privaatrecht aan de UvA.

Mr. C.L. van Tilburg
Mr. C.L. van Tilburg is advocaat bij Florent te Amsterdam.

    The purpose of this article is to investigate whether the notion of an interest should be taken more seriously than the notion of a right. It will be argued that it should; and not only because it can be just as amenable to the institutional taxonomical structure often said to be at the basis of rights thinking in law but also because the notion of an interest has a more epistemologically convincing explanatory power with respect to reasoning in law and its relation to social facts. The article equally aims to highlight some of the important existing work on the notion of an interest in law.


Geoffrey Samuel
Professor of Law, Kent Law School, The University of Kent, Canterbury, Kent, U.K. This article is a much re-orientated, and updated, adaption of a paper published a decade ago: Samuel 2004, at 263. The author would like to thank the anonymous referees for their very helpful criticisms and observations on an earlier version of the manuscript.

    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.
    The PPT rule is (amongst others) applicable when ‘it is reasonable to conclude’ that a benefit (granted by a tax treaty) was one of the principal purposes of any arrangement/transaction. This requirement contains two elements: the reasonableness test and the principal purpose test.
    In literature it is observed that (i) the reasonableness test of the PPT rule could be contrary to the European Union’s principle of legal certainty; (ii) that the OECD PPT rule gives the tax authorities too much discretion and, therefore, is not in line with EU law and (iii) there is doubt whether the OECD PPT rule contains a genuine economic activity test and therefore is in contravention of the abuse of law case law of the CJEU.
    In this contribution, I defend that none of the above-mentioned reasons the OECD PPT rule is contrary to EU law. The only potential problem I see is that the OECD PPT rule is broader (no artificiality required) compared to the GAARs in Anti-Tax Avoidance Directive and the Parent–Subsidiary Directive.


Dennis Weber
Dennis Weber is a professor of European corporate tax law at the University of Amsterdam and director and founder of the Amsterdam Centre for Tax Law (ACTL).

    On 6 December 2016, the Danish Supreme Court delivered its long-awaited judgment on the case of Ajos, addressing the issue of whether a private employer was entitled to refuse to make a redundancy payment in reliance on the former section 2a(3) of the Danish Salaried Employees Act or whether the general principle against discrimination on grounds of age needed to take precedence. It concluded that the employer was entitled to refuse to pay.


Christian K. Clasen
Christian K. Clasen is a partner at Norrbom Vinding, Copenhagen.
ECtHR Court Watch

ECtHR 8 November 2016, application 26126/07, Diplomatic immunity in labour relations

Naku – v – Lithuania and Sweden, Lithuanian and Swedish case

Tijdschrift European Employment Law Cases, Aflevering 1 2017
Trefwoorden Diplomatic immunity in labour relations
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