Zoekresultaat: 4 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.
Artikel

Access_open The Public Conscience of the Law

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 2 2014
Trefwoorden Hobbes, reciprocity, rule of Law, conscience, legality, liberty
Auteurs David Dyzenhaus PhD
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    I focus on Hobbes’s claim that the law is ’the publique Conscience, by which [the individual] (…) hath already undertaken to be guided.’ This claim is not authoritarian once it is set in the context of his complex account, which involves three different relationships of reciprocity: the contractarian idea that individuals in the state of nature agree with one another to institute a sovereign whose prescriptions they shall regard as binding; the vertical, reciprocal relationship between ruler and ruled; and the horizontal relationship between individuals in the civil condition, made possible by the existence of the sovereign who through enacting laws dictates the terms of interaction between his subjects. The interaction of these three relationships has the result that subjects relate to each other on terms that reflect their status as free and equal individuals who find that the law enables them to pursue their own conceptions of the good.


David Dyzenhaus PhD
David Dyzenhaus is a Professor of Law and Philosophy at the University of Toronto, and a Fellow of the Royal Society of Canada. His books include Hard Cases in Wicked Legal Systems: South African Law in the Perspective of Legal Philosophy (now in its second edition) and Legality and Legitimacy: Carl Schmitt, Hans Kelsen, and Hermann Heller in Weimar.
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 Company Tax Integration in the European Union during Economic Crisis – Why and How?

Tijdschrift Erasmus Law Review, Aflevering 1 2014
Trefwoorden company tax harmonisation, EU law, Internal Market, taxation policies
Auteurs Anna Sting LL.M
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    Company tax integration in the EU is yet to be realised. This article first outlines the main benefits of company tax integration for the Economic and Monetary Union, and also discusses the main legal obstacles the EU Treaties pose for harmonisation of company tax. The main problem identified is the unanimity requirement in the legal basis of Article 115 TFEU. As this requirement is currently not feasible in the political climate of the debt crisis, this article assesses possible reasons for and ways to further fiscal integration. It considers Treaty change, enhanced cooperation, soft law approaches and also indirect harmonisation through the new system of economic governance. Eventually, a possible non-EU option is considered. However, this article recommends making use of the current EU law framework, such as soft law approaches and the system of the new economic governance to achieve a more subtle and less intrusive tax harmonisation, or instead a Treaty change that would legitimately enhance and further economic integration in the field of taxation.


Anna Sting LL.M
PhD Candidate at the Department of International and European Union Law, Erasmus University Rotterdam. The author would like to thank the organisers of the seminar on Company Tax Integration in the European Union, as well as the participants of the seminar of 11 June 2013 for their comments, as well as Prof. Fabian Amtenbrink for comments on an earlier draft of this paper.
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