Zoekresultaat: 4 artikelen

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Jaar 2017 x
Artikel

Kartels ontsluierd: heimelijkheid, vertrouwen en sociale inbedding

Hoe kartels erin slagen verborgen te blijven

Tijdschrift Tijdschrift voor Criminologie, Aflevering 3 2017
Trefwoorden social embeddedness of crime, corporate crime, white-collar crime, illegal networks, business cartels
Auteurs Jelle David Jaspers MSc
SamenvattingAuteursinformatie

    In this article notions from literature on covert and illegal networks are applied to business cartels. Comparable to most criminal networks, cartel participants need to communicate in order to coordinate their activities, whilst under the risk of getting caught. Previous studies however show cartels can remain hidden from outsiders for long periods of time. Based on an analysis of fourteen Dutch cartel cases, this article addresses the question how cartels can remain hidden from outsiders for long periods of time. The analysis shows cartel participants communicate predominantly centralized and frequent. Moreover, the results show that not concealment but social embeddedness provides a strong explanation for the longevity of secrecy regarding cartels.


Jelle David Jaspers MSc
J.D. Jaspers, MSc is promovendus bij de Erasmus School of Law van de Erasmus Universiteit Rotterdam.
Article

Access_open The Integrity of the Tax System after BEPS: A Shared Responsibility

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals
Auteurs Hans Gribnau
SamenvattingAuteursinformatie

    The international tax system is the result of the interaction of different actors who share the responsibility for its integrity. States and multinational corporations both enjoy to a certain extent freedom of choice with regard to their tax behaviour – which entails moral responsibility. Making, interpreting and using tax rules therefore is inevitably a matter of exercising responsibility. Both should abstain from viewing tax laws as a bunch of technical rules to be used as a tool without any intrinsic moral or legal value. States bear primary responsibility for the integrity of the international tax system. They should become more reticent in their use of tax as regulatory instrument – competing with one another for multinationals’ investment. They should also act more responsibly by cooperating to make better rules to prevent aggressive tax planning, which entails a shift in tax payments from very expert taxpayers to other taxpayers. Here, the distributive justice of the tax system and a level playing field should be guaranteed. Multinationals should abstain from putting pressure on states and lobbying for favourable tax rules that disproportionally affect other taxpayers – SMEs and individual taxpayers alike. Multinationals and their tax advisers should avoid irresponsible conduct by not aiming to pay a minimalist amount of (corporate income) taxes – merely staying within the boundaries of the letter of the law. Especially CSR-corporations should assume the responsibility for the integrity of the tax system.


Hans Gribnau
Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden University, The Netherlands.
Artikel

‘Troostmeisjes’: Over de structurele ontkenning van seksuele slavernij en voortschrijdende victimisatie

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 2 2017
Trefwoorden comfort women, denial, sexual slavery, discourse analysis
Auteurs dr. mr. Roland Moerland
Samenvatting

    In 2015, South-Korea and Japan came to a ‘final’ agreement concerning the ‘comfort women’ issue. This contribution reveals that this deal signals the next stage in a process of denial through which Japanese authorities have structurally denied the women’s’ victimhood. Taking a discourse analytical approach, the contribution investigates this historical process of denial and its implications. The analysis shows that denial takes several forms and performs different functions throughout the process. It demonstrates that denial is an interactional phenomenon, has different psychologies underlying it, and that it operates on different levels. Denial ultimately contributes to a state of continued victimization.


dr. mr. Roland Moerland
Artikel

Het subversieve Brabant

Tijdschrift Justitiële verkenningen, Aflevering 2 2017
Trefwoorden Dutch province of North Brabant, regional history, subversive culture, crime, drugs production
Auteurs Dr. P. Klerks
SamenvattingAuteursinformatie

    Various forms of organized crime are concentrated in the Dutch province of North Brabant, bordering Belgium. In this essay it is argued that specific historic, geographic, social economic, cultural and social psychological factors created an enduring window of opportunity in which criminality can flourish. Brabant is portrayed as a marginalized province that suffered from war, exploitation by the central government, rural gangs, a lack of law enforcement, extreme poverty as well as from discrimination because of its mainly catholic population. Against this background the population developed a mentality of solving problems on their own. Their survival strategies implied not only legal activities like agriculture and small-scale production in private houses, workplaces and factories, but also smuggling and illegal alcohol production. In more recent times the production of synthetic drugs, growing cannabis and transport criminality became widespread.


Dr. P. Klerks
Dr. Peter Klerks is werkzaam bij het Parket-Generaal van het Openbaar Ministerie en de Politieacademie.
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