Zoekresultaat: 3 artikelen

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Jaar 2017 x
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 special committee naar Amerikaans model bij openbare biedingen

Tijdschrift Maandblad voor Ondernemingsrecht, Aflevering 10-11 2017
Trefwoorden overname, commissie, toezicht, corporate governance, openbaar bod
Auteurs Mr. P.L. Hezer
SamenvattingAuteursinformatie

    Deze bijdrage bespreekt het special committee vanuit zowel juridisch als praktisch perspectief, mede op basis van empirisch onderzoek. Hierbij wordt aandacht besteed aan de ontwikkeling van het special committee in de VS. Doel is richtsnoeren te geven voor het gebruik van special committees bij openbare biedingen op Nederlandse beursvennootschappen.


Mr. P.L. Hezer
Mr. P.L. Hezer is advocaat bij Houthoff te Amsterdam.

    The Dutch Supreme Court decided that proceedings of a company against its managing director should be brought before the court in the country where the managing director is domiciled, in accordance with Article 20(1) of Council Regulation (EC) No 44/2001 of 22 December 2000 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters. This only applies if the managing director, in his capacity as director and manager, for a certain period of time, performed services for and under the direction of the company in return for remuneration, since in such a case it is presumed that he has an employment agreement as a worker.


Edith Franssen
Edith Franssen is an attorney at law at Loyens & Loeff and lecturer of Labour Law at the Erasmus University Rotterdam.
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