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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

Journal Erasmus Law Review, Issue 2 2017
Keywords World Bank, legality, legitimacy, global tax governance, tax policy and tax administration reforms
Authors Uyanga Berkel-Dorlig
AbstractAuthor's information

    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.
Article

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

Journal Erasmus Law Review, Issue 1 2017
Keywords Fairness, international tax, legitimacy, BEPS, developing countries
Authors Irene Burgers and Irma Mosquera
AbstractAuthor's information

    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.

Olga A. Volynskaya
Russian Foreign Trade Academy, Russian Federation, o.a.volynskaya@gmail.com.
Article

New Space Activities and Legislation

A General Overview with a Specific Reference to the Ongoing Debate in Italy

Journal International Institute of Space Law, Issue 2 2017
Authors Marina Gagliardi, Nicoletta Bini, Cristina Marabottini e.a.
Author's information

Marina Gagliardi
Marina Gagliardi, Legal Affairs Unit, Italian Space Agency, Rome, Italy.

Nicoletta Bini
Nicoletta Bini, Legal Affairs Unit, Italian Space Agency, Rome, Italy.

Cristina Marabottini
Cristina Marabottini, Legal Affairs Unit, Italian Space Agency, Rome, Italy.

Gianfranco Gabriele Nucera
Gianfranco Gabriele Nucera, Department of Political Sciences, Sapienza University of Rome.
Article

The Hague Space Resources Governance Working Group

Second Progress Report and the Way Forward

Journal International Institute of Space Law, Issue 2 2017
Authors Tanja Masson-Zwaan, René Lefeber, Giuseppe Reibaldi e.a.
Author's information

Tanja Masson-Zwaan
Tanja Masson-Zwaan (corresponding author), International Institute of Air & Space Law, Leiden University, The Netherlands, t.l.masson@law.leidenuniv.nl.

René Lefeber
René Lefeber, Netherlands Ministry of Foreign Affairs, The Netherlands, rene.lefeber@minbuza.nl.

Giuseppe Reibaldi
Giuseppe Reibaldi, Special Space Policy Advisor, The Netherlands, giuseppe.reibaldi@gmail.com.

Dimitra Stefoudi
Dimitra Stefoudi, International Institute of Air & Space Law, Leiden University, The Netherlands, d.stefoudi@law.leidenuniv.nl.
Article

Asymmetry as an Instrument of Differentiated Integration

The Case of the European Union

Journal European Journal of Law Reform, Issue 2 2016
Keywords asymmetry, comparative and EU law, differentiated integration, crisis, economic governance
Authors Giuseppe Martinico
AbstractAuthor's information

    This article offers a reflection on asymmetry as an instrument of differentiated integration in the current phase of the EU integration process. As for the structure, this work is divided into four parts: First, I shall clarify what I mean by asymmetry as an instrument of integration relying on comparative law. This comparative exercise is particularly useful because it allows us to acknowledge the strong integrative function performed by asymmetry in contexts different from but comparable to the EU system. Second, I shall look at EU law and recall the main features of asymmetry in this particular legal system. In the third part of the article I shall look at the implications of the financial crisis, which has increased the resort to asymmetric instruments. In the last part I shall deal with some recent proposals concerning the differentiated representation of the Eurozone. The idea of differentiated integration and that of asymmetry have been extended and adapted to many different processes by scholars over the years, but to avoid misunderstandings I would like to make clear that in this work I shall analyse those forms of asymmetries that are allowed and carried out only when respect for an untouchable core of integration is guaranteed. This is crucial to conceive asymmetry as an instrument of integration.


Giuseppe Martinico
Associate Professor of Comparative Public Law, Scuola Sant’Anna, Pisa; Research Fellow, Centre for Studies on Federalism, Turin; Honorary Professor at the European law research centre, University of Henan, Kaifeng, China. Article Completed on 23 February 2016. This article is part of the project "Gobernanza económica europea y transformación constitucional”, (MINECO, DER2014-57116P).
Article

Managing the EU Acquis

Journal European Journal of Law Reform, Issue 3 2016
Keywords EU, legislation, accessibility, updating
Authors William Robinson
AbstractAuthor's information

    EU legislation plays a key role in filling in the gaps in the framework created by the EU Treaties. The body of EU legislation known as the acquis has grown piecemeal over 60 years to a confused and confusing patchwork of over 100,000 pages. There is an urgent need for a more coherent approach to updating, condensing and revising that legislation to ensure that it is readily accessible. New mechanisms should be established for those tasks, or else the existing mechanisms should be enhanced and exploited to the full.


William Robinson
Associate Research Fellow, Institute of Advanced Legal Studies, London.
Article

ChAFTA, Trade, and Food Safety

When the Rubber Hits the Road

Journal European Journal of Law Reform, Issue 4 2016
Keywords food safety laws in China and implementation issues, China-Australia Free Trade Agreement (ChAFTA), agricultural trade, corporate social responsibility, collaborative governance
Authors Ying Chen
AbstractAuthor's information

    Over the past decade, food safety has evolved into a compelling issue in China. The Chinese government has been committed to strengthening the regulatory framework. A series of laws and regulations ensuring the quality and safety of food in the interests of public health have been promulgated. However, a fairly comprehensive set of laws, along with harsh punishments, does not substantially deter food safety violations. Rather, foodborne illnesses continue to occur on a daily basis. How to improve food safety has become China’s national priority; it is also the main focus of this research. This article determines that one of the main obstacles to food safety is poor implementation of laws. It identifies the external and internal impediments to food safety governance in China. It further proposes an evolving series of potential solutions. Externally, weak enforcement undermines the credibility of the food safety laws. Internally, food manufacturers and distributors in China lack the sense of corporate social responsibility (CSR). To effectively reduce or even remove the external impediment, it is imperative to improve the overall governance in various sectors. As for the internal impediment, incorporating CSR principles into business operations is vital for food safety governance. In fact, the enforcement of many regional trade agreements, in particular, the enforcement of China–Australia FTA (ChAFTA) will largely increase market share of Australian food products in China. Undoubtedly, Chinese food businesses will face unprecedented competition. The pressure to gain competitive advantages in food markets yields an enormous change in motivation for Chinese food businesses. Chinese food companies will ultimately be forced to ‘voluntarily’ integrate CSR principles into their business operations. A significant change in the food sector is expected to be seen within the next decade. The article concludes that better practice in food safety governance in China requires two essential elements: a comprehensive regulatory and cooperative framework with essential rules and institutions, and an effective implementation mechanism involving both the public and private sectors.


Ying Chen
Dr. Ying Chen, Lecturer in Law, University of New England School of Law, Armidale, NSW2351, Australia. Email: ychen56@une.edu.au.

Anastasia Karatzia
Assistant Professor in EU law, Department of International and European Union Law, Erasmus School of Law, Erasmus University Rotterdam.

András Huszár
Climate law expert.
Article

Space Debris Remediation, Its Regulation and the Role of Europe

Journal European Journal of Law Reform, Issue 1 2016
Keywords space debris, remediation, European Union, European Space Agency, International Code of Conduct for Outer Space Activities
Authors Jan Wouters, Philip De Man and Rik Hansen
AbstractAuthor's information

    Ever since the launch of the first space object, discarded bits and pieces ranging from disused payloads and spent upper stages to single bolts and tiny flakes of paint have been cluttering outer space, making valuable and widely used orbits and trajectories to and from earth increasingly unsafe for future use. The response of the international community to this immediate threat to the sustainable use of outer space has been slow and haphazard and remains limited to non-binding guidelines and technical recommendations for space debris mitigation. Recent events such as the 2007 Chinese ASAT test and the 2009 collision between an active American and an in-operational Russian communications satellite demonstrate that more needs to be done in order to develop a strong international regime on active debris remediation. Given the complexities of these issues and the lengthy nature of international negotiations, one should not expect a comprehensive legal regime for space debris mitigation and remediation to materialize any time soon. As it is in the own interest of its users to preserve outer space for future exploration and use, the regulation of debris mitigation by space agencies may well prove a valuable alternative as a starting point for binding remediation rules. Since new international initiatives in this respect are lacking, the present article looks at the various space actors in Europe and at the role some of them may play in developing global rules of space debris remediation.


Jan Wouters
Jean Monnet Chair ad personam EU and Global Governance, Full Professor of International Law and International Organizations and Director of the Leuven Centre for Global Governance Studies and Institute for International Law, University of Leuven.

Philip De Man
Project Manager, Leuven Centre for Global Governance Studies, University of Leuven.

Rik Hansen
Doctoral Researcher at the Leuven Centre for Global Governance Studies and the Institute for International Law of the University of Leuven.
Article

Parliamentary Diplomacy in the United Nations and Progressive Development of Space Law

Journal European Journal of Law Reform, Issue 1 2016
Keywords COPUOS, Legal Subcommittee, law making, agenda, working methods
Authors Tare Brisibe
AbstractAuthor's information

    Recent and on-going efforts by individual or groups of states aim to organize parliamentary mechanisms and substantive issues concerning space law. The article addresses organizational matters of the Legal Subcommittee (LSC) of the UN Committee on the Peaceful Uses of Outer Space (COPUOS) and particularly the debate between procedure and substance. The article enquires whether amending the parliamentary process can be expected to yield results in the absence of agreement to proceed on substantive matters. Whilst highlighting the achievements of COPUOS and its LSC in the progressive development and codification of space law, attention is paid to salient decisions concerning organizational matters, taken with respect to the COPUOS and its LSC spanning the period 1990 to 1999 and post 1999 to present. Analysis is undertaken of reasons for presumed decline, alongside current and future perspectives that shall influence COPUOS and its LSC in their respective law making functions.


Tare Brisibe
Barrister & Solicitor of the Supreme Court of Nigeria, Legal Consultant and former Chair of the UN COPUOS Legal Subcommittee for the biennium 2012-2014.
Article

Criminal Issues in International Space Law

Journal European Journal of Law Reform, Issue 1 2016
Keywords space law, criminal law, international law, jurisdiction, space exploration
Authors Michael Chatzipanagiotis
AbstractAuthor's information

    This paper attempts to outline the rules and principles of international space law governing criminal activity in outer space or on board a space object. The relevant issues concern mainly the exercise of criminal jurisdiction, including extradition, and the disciplinary authority on board a space object. First, we examine the pertinent rules of general international law. Then, we analyse the applicable provisions of general space law, namely the Outer Space Treaty and the Moon Agreement, as well as the special rules on the International Space Station. Subsequently, we attempt to propose solutions to the main future challenges in international space law, which regard criminal behaviour on board aerospace vehicles, aboard private space stations, and issues regarding interplanetary missions and human settlements on celestial bodies.


Michael Chatzipanagiotis
Attorney-at-law, Athens, Greece; Adjunct Professor, European University of Cyprus, Law School, Nicosia, Cyprus.

Philippe Clerc
Head of Legal Department – Centre National d’Etudes Spatiales (CNES) – 2 Place Maurice Quentin 75 039 Paris cedex 01 France. philippe.clerc@cnes.fr.

Robin J. Frank
Associate General Counsel for International Law, National Aeronautics and Space Administration (NASA), United States. Mr. David R. Lopez, Intern, International Law Practice Group, Office of the General Counsel, National Aeronautics and Space Administration (NASA) and a 2017 J.D. Candidate, University of Houston Law Center (Texas) is the primary author of Section 4 of this paper. In addition, the author thanks Mr. Lopez for his research and editing assistance on other parts of this paper. The author also thanks Benjamin W. Juvelier, Intern, International Law Practice Group, Office of the General Counsel, NASA and a graduate student at American University (Washington, D.C.), JD May 2017; MA in International Service in December 2017 for his research assistance for this paper. In addition, the author thanks her colleagues in NASA’s Office of International and Interagency Relations for their assistance, in particular Ms. Sherry Copeland, Program Specialist, for her outstanding research on NASA agreements discussed in this paper. Finally, the author thanks her colleague Laura Burns, NASA’s Law Librarian for her substantive and extensive research assistance. Any errors in this paper are the author’s errors alone.

Luis Fernando Castillo Argañarás
National Council of Scientific and Technical Research (CONICET) of Argentina and Universidad Argentina de la Empresa (UADE), Argentina, lcastillo@uade.edu.ar. Special thanks to Daniela Costa, attorney at law and legal translator, for her collaboration in the English version of this paper. dcosta@thelinguacorp.com.

Olavo de O. Bittencourt Neto
Professor Doctor, Catholic University of Santos, olavo.bittencourt@unisantos.br.

Simona Spassova
Ph.D. Candidate, University of Luxembourg

Kai-Uwe Schrogl
Chief Strategy Officer, European Space Agency (ESA)

    The Kenyan Situation pending before the International Criminal Court (ICC) is the first situation in which the prosecutor exercised his power to initiate cases “proprio motu” under Article 15 of the Rome Statute. In the wake of the comments from the former Chief Prosecutor of the International Criminal Court (ICC), Luis Moreno-Ocampo, that there was political interference from foreign diplomats during the investigation stage of the cases, it is prudent to re-examine the standards provided under the Rome Statute regarding prosecutorial discretion and evaluate the prosecutorial power and how the Kenyan cases may shape this discretionary power in order to align it with the Preamble of the Rome Statute. The Preamble affirms that the most serious crimes of concern to the international community must not go unpunished. Further, that their effective prosecution must be ensured for the purposes of ending impunity for the perpetrators of international crimes and thus to contribute to the prevention of genocide, crimes against humanity, war crimes, and crimes of aggression.


Simeon P. Sungi
Associate Professor of Criminal Justice at the United States International University in Nairobi, Kenya. He is also an Advocate of the High Court of Tanzania and the High Court of Kenya. Dr. Sungi holds a PhD in Criminal Justice from Indiana University in Bloomington, Indiana; an MA in Criminology and Criminal Justice from Indiana State University in Terre Haute, Indiana; and an LLM in International Human Rights Law from Indiana University School of Law (now Robert H. McKinney School of Law) in Indianapolis, Indiana, all in the United States of America. He also holds an LL.B. Hons degree from the Open University of Tanzania. He is a former United Nations International Criminal Tribunal for Rwanda staff member. The views expressed herein are his own; ssungi@alumni.iu.edu.
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