Zoekresultaat: 19 artikelen

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Jaar 2017 x
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.
Artikel

Vechten op afspraak

Verklaringen voor georganiseerde vormen van groepsgeweld

Tijdschrift Tijdschrift voor Criminologie, Aflevering 4 2017
Trefwoorden collective, violence, hooliganism, organized confrontations, group dynamics
Auteurs Drs. Tom van Ham
SamenvattingAuteursinformatie

    Collective violence around football has been a topic of research since the 1980s. In the Netherlands, in recent decades the size and severity of this problem have decreased sharply and the number of incidents has stabilized due to measures taken. At the same time, these measures have resulted in an increase of football-related incidents outside stadiums and on other days than match days. Confrontations based upon prior mutual agreements, so-called arranged confrontations, are an example of this. Based on multiple research methods, in this article the underlying causes of arranged confrontations and processes influencing individual participation are addressed. Results show that this type of collective violence and partaking in it has various causes and explanations. These fit with extant research literature in the area of group crime and collective violence and are incorporated in the recently developed initiation-escalation model.


Drs. Tom van Ham
Drs. T. van Ham is onderzoeker bij Bureau Beke en als buitenpromovendus verbonden aan de Universiteit Leiden.

    Comparative methodology is an important and a widely used method in the legal literature. This method is important inter alia to search for alternative national rules and acquire a deeper understanding of a country’s law. According to a survey of over 500 Dutch legal scholars, 61 per cent conducts comparative research (in some form). However, the methodological application of comparative research generally leaves much to be desired. This is particularly true when it comes to case selection. This applies in particular to conceptual and dogmatic research questions, possibly also allowing causal explanations for differences between countries. This article suggests that the use of an interdisciplinary research design could be helpful, and Hofstede’s cultural-psychological dimensions can offer a solution to improve the methodology of selection criteria.


Dave van Toor
D.A.G. van Toor, PhD LLM BSc works as a researcher and lecturer in Criminal (Procedural) Law and Criminology at the Universität Bielefeld.

    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).
Article

Access_open Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden BEPS, value creation, tax structuring, international taxation
Auteurs Paul Lankhorst en Harmen van Dam
SamenvattingAuteursinformatie

    The international tax landscape is changing and it is changing fast. The political perception is that taxation of multinational enterprises is not aligned with the ‘economic activity’ that produces their profits (i.e. not aligned with ‘value creation’). The perception links ‘value creation’ with ‘employees and sales’.
    In the BEPS Project of the OECD, the OECD attempts to combat base erosion and profit shifting and to align taxation with value creation. In this article, the authors discuss the impact they expect BEPS to have on tax advisory and tax planning. The focus goes to BEPS Actions 7, 8-10 and 13.
    By maintaining the separate entity approach under BEPS for the taxation of multinationals, has the OECD been forced to ‘stretch’ existing rules beyond their limits? Will the created uncertainty lead to a shift from ‘aggressive tax planning’ by multinationals to ‘aggressive tax collection’ by tax administrations? Will the role of tax advisory change from advising on the lowest possible effective tax rate to a broader advice including risk appetite and public expectations?


Paul Lankhorst
Paul Lankhorst, MSc LLM, is tax adviser at Loyens & Loeff.

Harmen van Dam
Harmen van Dam, LLM, is tax partner at Loyens & Loeff.
Article

Access_open Corporate Taxation and BEPS: A Fair Slice for Developing Countries?

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden Fairness, international tax, legitimacy, BEPS, developing countries
Auteurs Irene Burgers en Irma Mosquera
SamenvattingAuteursinformatie

    The aim of this article is to examine the differences in perception of ‘fairness’ between developing and developed countries, which influence developing countries’ willingness to embrace the Base Erosion and Profit Shifting (BEPS) proposals and to recommend as to how to overcome these differences. The article provides an introduction to the background of the OECD’s BEPS initiatives (Action Plan, Low Income Countries Report, Multilateral Framework, Inclusive Framework) and the concerns of developing countries about their ability to implement BEPS (Section 1); a non-exhaustive overview of the shortcomings of the BEPS Project and its Action Plan in respect of developing countries (Section 2); arguments on why developing countries might perceive fairness in relation to corporate income taxes differently from developed countries (Section 3); and recommendations for international organisations, governments and academic researchers on where fairness in respect of developing countries should be more properly addressed (Section 4).


Irene Burgers
Irene Burgers is Professor of International and European Tax Law, Faculty of Law, and Professor of Economics of Taxation, Faculty of Business and Economics, University of Groningen.

Irma Mosquera
Irma Mosquera, Ph.D. is Senior Research Associate at the International Bureau of Fiscal Documentation IBFD and Tax Adviser Hamelink & Van den Tooren.
Artikel

Het effect van internationale netwerken en agentschappen in nationale implementatie van Europees beleid

Tijdschrift Tijdschrift voor Toezicht, Aflevering 1-2 2017
Trefwoorden Europees beleid, implementatie, agentschappen, netwerken
Auteurs Esther Versluis en Josine Polak
SamenvattingAuteursinformatie

    Dit artikel analyseert de betrokkenheid van internationale netwerken en agentschappen bij de implementatie van Europese regelgeving op nationaal niveau. Aan de hand van een synthese van eerder onderzoek concluderen wij dat dit soort internationale samenwerking alleen succesvol is als er sprake is van wederzijdse afhankelijkheid tussen landen, en er een informele samenwerkingscultuur heerst. Omdat oorzaken van implementatieproblematiek nooit hetzelfde zullen zijn in alle EU-lidstaten, doen Europese netwerken en agentschappen er verstandig aan niet te gedetailleerd te willen sturen, maar rekening te blijven houden met het belang van culturele verschillen tussen de verschillende lidstaten van de EU.


Esther Versluis
Dr. E. Versluis is professor European Regulatory Governance aan de Faculteit der Cultuur- en Maatschappijwetenschappen van de Universiteit Maastricht.

Josine Polak
J. Polak is senior onderzoeksmedewerker bij de Inspectie Ontwikkelingssamenwerking en Beleidsevaluatie (IOB) van het ministerie van Buitenlandse Zaken.

Janine Janssen
Janine Janssen is lector Veiligheid in Afhankelijkheidsrelaties aan de Avans Hogeschool in Den Bosch en hoofd onderzoek van het Landelijk Expertise Centrum Eer Gerelateerd Geweld van de Nationale Politie in Den Haag. Samen met Sigrid van Wingerden is zij voorzitter van de redactie van PROCES.
Artikel

Kicken of afkicken?

Een mixed methods onderzoek naar de relatie tussen middelengebruik en delictgedrag bij jongvolwassen cliënten die onder toezicht staan van de verslavingsreclassering

Tijdschrift PROCES, Aflevering 3 2017
Trefwoorden Young adults, delinquency, substance use, qualitative research
Auteurs Master of Science Leanne Sixma
SamenvattingAuteursinformatie

    This research paper looks at the relationship between substance use and delinquency among young adults (aged 15 till 25 years) in a probation service for addicted offenders. Using a qualitative research method, twelve young adults give their opinions on the origin and development of their own problematic behavior. Results indicate that there is a relationship between substance use and delinquency, though determining causality is difficult and differs on an individual basis. They explain that this relationship is usually established in a risky environment and gradually grows by encounters with both substance use and criminal behavior, often early on in childhood. Friends and family introduced them to a problematic lifestyle in which drugs, alcohol and criminal offences appeared to be normal. Looking for excitement, being part of a group and experiencing positive effects after using substances are factors that stimulate them to continue with this behavior. The downside being that these adolescents get deeper into trouble and develop a dependency for this lifestyle. At that moment, certain turning points can offer a way to escape from using substances and/or committing offences


Master of Science Leanne Sixma
Leanne Sixma is reclasseringswerker Diagnose & Advies bij het Leger des Heils.
Boekbespreking

Sharia4Belgium en de verburgerlijking van de provocatie

Tijdschrift Justitiële verkenningen, Aflevering 3 2017
Trefwoorden Sharia4Belgium, fundamentalist Muslims, political humor, Provocation, ethnic and religious minorities
Auteurs Dr. O. Verkaaik
SamenvattingAuteursinformatie

    In their book on Sharia4Belgium, an organization that during its short existence from 2010 to 2012 criticized what it perceived as anti-Muslim discourse and promoted the introduction of the sharia in Belgium, the authors Pim Aarns and Ineke Roex focus on the use of political humor by the spokespersons of the organization. They offer a nuanced interpretation of the political humor in a large number of online videos, distinguishing between, among other things, the ridicule of right-wing nativist opponents, a ludic critique of sexual mores, and the mockery of other Muslims who do not accept the group’s version of Islam. The focus on humor is refreshing, because in today’s liberal, secular democracy devout believers, and fundamentalist Muslims in particular, are often believed to be lacking a sense of humor. Although failing to offer a broader analysis of political humor in current political discourse, the book successfully shows that radical religious ideology and political humor are not mutually exclusive.


Dr. O. Verkaaik
Dr. Oskar Verkaaik is als universitair hoofddocent verbonden aan de Faculteit der Maatschappij- en Gedragswetenschappen van de Universiteit van Amsterdam, programmagroep Globalising Culture and the Quest for Belonging.
Artikel

Hoe IS-glossy Dabiq harten van westerse moslims wint

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 2 2017
Trefwoorden jihadism, radicalization, propaganda, denial, Dabiq
Auteurs Dr. mr. Fiore Geelhoed, Layla van Wieringen MSc., Kyra van den Akker BSc. e.a.
SamenvattingAuteursinformatie

    IS propaganda is assumed to contribute to radicalization of Western Muslims. How IS propaganda reaches the hearts and minds of Western Muslims and consequently fuels radicalization is nonetheless an understudied topic. Through content analysis of all fifteen issues of IS-glossy Dabiq this article demonstrates how IS propaganda works in Dabiq. First, IS attunes in Dabiq to factors that foster radicalization according to the literature. IS does so by its discussion in Dabiq of injustice done to Muslims worldwide, the image of the Western enemy, and its positive presentation of the individual and group identity of IS fighters. Second, in Dabiq IS paves the way for embracing violent means, such as terrorist attacks on Western civilians through a discourse of ‘denial’.


Dr. mr. Fiore Geelhoed
Dr. mr. Fiore Geelhoed werkt als universitair docent bij de sectie Criminologie van de Erasmus Universiteit Rotterdam. Zij verricht onderzoek naar radicalisering en in het bijzonder de betekenis die radicalisering heeft voor geradicaliseerde moslims, levensverhalen, subculturen en de betrokkenheid van bekeerlingen bij jihadistische groeperingen.

Layla van Wieringen MSc.
Layla van Wieringen, BSc., is werkzaam bij de Hulplijn Radicalisering in Utrecht. Eerder heeft zij de bacheloropleiding Criminologie aan de Vrije Universiteit afgerond. Verder heeft zij de master Investigative and Legal Psychology aan het United Nations Interregional Crime and Justice Research Institute gevolgd.

Kyra van den Akker BSc.
Kyra van den Akker, BSc., volgt in aansluiting op de bacheloropleiding Criminologie de master Opsporingscriminologie aan de Vrije Universiteit.

Fleur Crolla BSc.
Fleur Crolla, BSc., volgt de master Crisis and Security Management aan de Universiteit Leiden en de master Opsporingscriminologie aan de Vrije Universiteit. Daarvoor heeft zij de bacheloropleiding Criminologie aan de Vrije Universiteit afgerond.

Irene Senatori MSc.
Irene Senatori, MSc., heeft de bachelor- en masteropleiding Criminologie aan de Vrije Universiteit afgerond.
Artikel

Herstelgericht werken op school

Een kans voor maatschappelijk kwetsbare leerlingen?

Tijdschrift Tijdschrift voor Herstelrecht, Aflevering 2 2017
Auteurs Nicole Vettenburg en Lode Walgrave
SamenvattingAuteursinformatie

    Restorative justice has evolved from an unknown concept towards a model that is considered world-wide when it comes to changes in the penal and youth justice sector. The restorative model expands towards handling conflicts in other areas, such as neighbourhoods, business, welfare issues, family matters and behavioural problems in schools. This article deals with the latter. Restorative practices are based upon an open and respectful dialogue, which presupposes certain attitudes and capacities. The article looks into possible risks, but especially the chances restorative practices in schools can offer for socially vulnerable youth.


Nicole Vettenburg
Nicole Vettenburg is emeritus professor van de Universiteit Gent.

Lode Walgrave
Lode Walgrave is emeritus professor van de KU Leuven, Leuvens Instituut voor Criminologie.
Artikel

Lessen uit de aanpak van jeugdgroepen

Tijdschrift Justitiële verkenningen, Aflevering 1 2017
Trefwoorden juvenile crime, focussed policing, youth groups, group dynamic processes, integral approach
Auteurs Dr. H. Ferwerda en Drs. T. van Ham
SamenvattingAuteursinformatie

    Attention for youth group crime is important, because the majority of juvenile crime is committed in groups or is the result of group dynamic processes. The police makes an inventory of youth groups with the help of an instrument (called ‘the shortlist’). In the Netherlands this has contributed to an integral approach on the group, domain and individual level. Although there are some side effects, findings suggest that this approach is effective. This fact, together with other developments in juvenile crime, has led to the further development of the shortlist instrument. Its basis, i.e. applying focus and an integral analysis of a youth group as a starting point for an integral approach, is herein maintained.


Dr. H. Ferwerda
Dr. Henk Ferwerda is directeur van Bureau Beke in Arnhem.

Drs. T. van Ham
Drs. Tom van Ham is als onderzoeker verbonden aan Bureau Beke in Arnhem.
Artikel

Trends in de overrepresentatie van jongens en jongemannen met een Marokkaanse achtergrond in de verdachtenstatistiek

Tijdschrift Justitiële verkenningen, Aflevering 1 2017
Trefwoorden crime trend, recorded crime, Moroccans, the Netherlands, cultural dissonance
Auteurs Dr. R. Jennissen
SamenvattingAuteursinformatie

    Similar to the total youth crime, the share of Moroccan boys and men who are suspected of committing a crime is decreasing. The percentage of suspects among male Moroccan teens and early twenties declined with as much as 35% in the period from 2005 to 2015. However, the share of 12- to 24-year-old males with a Dutch background who were suspected of committing a crime, declined even more sharply. Therefore, the overrepresentation of Moroccans increased. The increased amount of cultural dissonance among Moroccan boys and young adults seems to be the most probable explanation for the increased overrepresentation of this group in recorded crime. Cultural dissonance is where migrants have to steer a middle course between two highly contrasting cultures, namely the culture of their country of origin (of their parents) and that of the country in which they are residing.


Dr. R. Jennissen
Dr. Roel Jennissen is als senior wetenschappelijk medewerker verbonden aan de Wetenschappelijke Raad voor het Regeringsbeleid. Hij schreef dit artikel op persoonlijke titel.
Artikel

Beloningen en de herziene Corporate Governance Code

Tijdschrift Maandblad voor Ondernemingsrecht, Aflevering 1-2 2017
Trefwoorden Corporate Governance, bezoldiging, remuneratierapport, clawback, beloningsbeleid
Auteurs Mr. E.C.H.J. Lokin
SamenvattingAuteursinformatie

    In deze bijdrage gaat de auteur in op de wijzigingen die de Corporate Governance Code 2016 meebrengt voor de beloningen bij beursgenoteerde vennootschappen. De auteur bespreekt de samenstelling van de remuneratiecommissie, het beloningsbeleid, de beloning van individuele bestuurders, het remuneratierapport, de ontslagvergoeding en het achteraf aanpassen en terugvorderen van beloning.


Mr. E.C.H.J. Lokin
Mr. E.C.H.J. Lokin is advocaat bij Stibbe te Amsterdam en promoveert aan de Erasmus Universiteit Rotterdam op het onderwerp bestuurdersbezoldiging.
Artikel

De ‘integratie’ van mensen van Nederlandse afkomst in superdiverse wijken

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 1 2017
Trefwoorden superdiversity, integration, people of Dutch descent, creative class, occupational groups
Auteurs Prof.dr. Maurice Crul en Frans Lelie
SamenvattingAuteursinformatie

    Amsterdam and Rotterdam both have become majority-minority cities. Cities where all ethnic population groups, including that of Dutch descent, now form a minority. Most migration research focusses on the integration of a variety of migrant groups in the city. This article addresses the group forgotten in migration research: the people of Dutch descent. What does it mean for people of Dutch descent to be part of an ethnic group that is becoming increasingly smaller in the super-diverse neighborhoods of the city? Amsterdam is often regarded as the example of a ‘happy’ super-diverse city, while Rotterdam considered to be an ‘unhappy’ super-diverse city. Our research confirms that in Rotterdam people of Dutch descent draw brighter boundaries between themselves and people of other ethnic backgrounds than their peers in Amsterdam do. It is remarkable that the difference between Rotterdam and Amsterdam is especially evident among people in the middle and higher echelons of the labour market, and less so among the working class. What causes this difference? In both cities, we see that people from the creative sector and people working in law enforcing occupations like police, army and security are characterized by a stabile attitude towards ethnic diversity. The cities’ general climate seems to influence – both positively and negatively – mainly those in administrative, technical, financial and social professions, where we find less stable attitudes towards diversity.


Prof.dr. Maurice Crul
Prof. dr. Maurice Crul is hoogleraar Organisatie van Diversiteit en Onderwijs aan de Vrije Universiteit Amsterdam en hoogleraar Sociologie aan de Erasmus Universiteit Rotterdam.

Frans Lelie
Frans Lelie is gastonderzoeker aan de afdeling Sociologie van de Vrije Universiteit in Amsterdam.
Artikel

Pronken met valse veren

De wereld van de juridische ego awards

Tijdschrift Advocatenblad, Aflevering 1 2017
Auteurs Nathalie Gloudemans-Voogd en Ronald Brokke
Auteursinformatie

Nathalie Gloudemans-Voogd

Ronald Brokke
Beeld
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