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.

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.

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.

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.

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.

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?

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).

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.

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

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.

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’.

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.

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.

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.

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.

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.