Search result: 35 articles

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Year 2017 x
Article

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

Journal Erasmus Law Review, Issue 1 2017
Keywords flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals
Authors Hans Gribnau
AbstractAuthor's information

    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.

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

Regulatory Review of European Commission Impact Assessments

What Kind for Which Better Regulation Scenario?

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords impact assessment, Better Regulation, non-judicial review, regulatory scrutiny, European Union
Authors Anne C.M. Meuwese
AbstractAuthor's information

    The article maps the various ways in which review of Commission impact assessments takes place by the Regulatory Scrutiny Board, the European Ombudsman, the European Court of Auditors, and the Court of Justice of the European Union, among others, and assesses the effect these review activities have on the framework and functioning of this primary Better Regulation tool.


Anne C.M. Meuwese
Tilburg Law School, The Netherlands, Professor of European and Comparative Public Law.
Article

Why Better Regulation Demands Better Scrutiny of Results

The European Parliament’s Use of Performance Audits by the European Court of Auditors in ex post Impact Assessment

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords EU budget, European Parliamentary Research Service, policy evaluation, scrutiny, oversight
Authors Paul Stephenson
AbstractAuthor's information

    Ex post impact assessment (traditionally considered part of policy evaluation) received less attention in the preceding ‘Better Regulation’ package (2011) than ex ante impact assessment. Yet, the insights generated through ex post impact assessment provide crucial input for streamlining legislation. In recognition of its contribution, the current agenda (2015) extends the reach to policy evaluation, and from financial instruments to regulatory instruments. In light of existing experience with impact assessments in Commission Directorates-General (DGs), the European Union (EU) institutions have been increasingly aware of the need to develop staff expertise in ex post (policy) evaluation, which has in the past been largely outsourced to external parties. Making sense of collected input and incorporating it within impact assessment is time consuming. Indeed, taking up the findings for practical use is a challenge for political decision makers but essential for the purposes of accountability, scrutiny and institutional learning. The challenge is more so, given the wealth of information being generated by multiple parties and the increasing technical and financial complexity of certain policy areas. The role of the Commission as an advocate of ‘Better Regulation’ has been studied extensively. However, we know relatively little about the role of the European Parliament (EP) in ex post evaluation. This article contributes to the literature on ‘Better Regulation in the EU’ by shedding light on the EP activities in the realm of scrutiny and evaluation. In particular, it looks at the Parliament’s use of special reports produced by the European Court of Auditors (ECA) through its performance audit work and how it takes on board the findings and recommendations in its scrutiny of budgetary spending. Moreover, it examines the emerging role of the European Parliamentary Research Service (EPRS) in monitoring the outputs of the ECA and other bodies engaged in audit and evaluation, and thereby, the way in which the EPRS is helping increase the Parliament’s capacity for scrutiny and oversight.


Paul Stephenson
Maastricht University.
Article

2017/11 Transposition of the ‘enforcement’ directive into Belgian law

Journal European Employment Law Cases, Issue 2 2017
Keywords Private international law, posting of workers and expatriates, Free movement, minimum wage/social dumping
Authors Gautier Busschaert
AbstractAuthor's information

    This article briefly describes the main measures adopted by Belgium in transposing the EU Directive 2014/67 of 15 May 2014 into national law.


Gautier Busschaert
Gautier Busschaert is a lawyer at Van Olmen & Wynant in Brussels.
Article

Verticale politieke cumul in de Lage Landen: evolutie en verklaringen

Journal Res Publica, Issue 3 2017
Keywords Cumul des mandats, Multiple office-holding, Members of parliament, Local representatives, Central-local relations
Authors Nicolas Van de Voorde
AbstractAuthor's information

    Studies have shown that multiple office-holding, a practice that denotes the simultaneous exercise of any directly elected municipal mandate and parliamentary seat, is more commonplace in European national parliaments than expected. However, research in Belgium, and especially in the Netherlands, is scarce and extremely fragmented. Therefore, our analysis provides a systematic comparison between the Low Countries with a longitudinal focus. In the first part of the paper, the frequency of the practice is described and its evolution in the last two decades tracked. In the second part, we provide aggregated explanations for the identified discrepancy. Indeed, our results show that after the most recent elections, more than 80% of all Belgian members of parliament held a local mandate, and this percentage increased by 10% during our reference period. In contrast, 9 out of 150 members of the Dutch Second Chamber were combining several offices at the beginning of their national mandate, while the degree of cumulards remained stable. Unexpectedly, the legislative framework and the party regulations are not the source of this deviation, as they are almost identical in both countries. We argue that the difference can be attributed to the role and position of the local government, the political culture and the electoral system.


Nicolas Van de Voorde
Nicolas Van de Voorde is als FWO-aspirant verbonden aan het Centrum voor Lokale Politiek aan de Universiteit Gent. Zijn onderzoek is gericht op het fenomeen cumul des mandats in de Belgische context.
Article

Accommodating New Commercial Space Applications in the Global Legal/Regulatory Framework

An Evolutionary Approach to Launching the New Space Revolution

Journal International Institute of Space Law, Issue 5 2017
Authors Audrey L. Allison and Bruce Chesley
Author's information

Audrey L. Allison
Audrey L. Allison, Esq., The Boeing Company.

Bruce Chesley
Bruce Chesley, PhD, The Boeing Company.

Ermanno Francesco Napolitano
LL.M. Thesis Candidate, McGill University – Institute of Air and Space Law.
Article

Het geslacht van de kandidaat als heuristisch stemmotief

Een onderzoek naar het effect van politieke sofisticatie en electorale context op gender-based stemgedrag

Journal Res Publica, Issue 2 2017
Authors Sjifra de Leeuw
AbstractAuthor's information

    In this paper, I study gender-based voting behavior in the Belgian proportional electoral system. In particular, I investigate two possible causes for why voters experience the need to simplify their voting decision by using a gender-cue. First, in line with the findings of previous studies, I find that voters with lower levels of political sophistication who are less able to collect and process political information, are consequently more likely to use the sex of a candidate as a shortcut. However, the effect of political sophistication on gender-based voting behavior is limited. Second, based on the literature, I expect that the low information context of the second-order European elections would cause both high and low information voters to become more reliant on gendercues to simplify their voting decision and by extent would cause the effect of political sophistication on gender-based voting to diminish. Against theoretical expectations, I find that the effect of the electoral context is negligible.


Sjifra de Leeuw
Sjifra de Leeuw is masterstudente Politieke Wetenschappen, Statistiek en Sociologie aan de KU Leuven. Vanaf september 2017 is zij doctoraatsstudent politieke communicatie aan de Amsterdam School of Communication Research (Universiteit van Amsterdam).
Article

Satellites and Their Humanitarian Applications

Time to Highlight Their Human Aspects?

Journal International Institute of Space Law, Issue 3 2017
Authors Sylvia Ospina and Valentina Nardone
Author's information

Sylvia Ospina
JD, LL.M., S. Ospina & Associates – Consultants, POB 141814, Coral Gables, FL 33114, USA, Email: sospina@bellsouth.net; sospina2@gmail.com.

Valentina Nardone
Dr. Valentina Nardone; Sapienza University of Rome.
Article

Spaceplanes Operating in Airspace

In Search of a Regulatory Regime for Traffic Coordination

Journal International Institute of Space Law, Issue 2 2017
Authors George D. Kyriakopoulos
Author's information

George D. Kyriakopoulos
Lecturer in International Law, Faculty of Law, National and Kapodistrian University of Athens.

Jean-François Mayence
Belgian Federal Science Policy Office (BELSPO), Belgium, maye@belspo.be.

Stefan A. Kaiser
LLM (McGill). Wassenberg, Germany, stefanakaiser@aol.com. This paper represents the author’s personal opinion and shall not be attributed to any organization with which he is affiliated. Copyright by Stefan A. Kaiser, 2017. Published by American Institute of Aeronautics and Astronautics Inc., with permission.
Article

Access_open De nominalistische theorie van de rechtssubjecten

Journal Netherlands Journal of Legal Philosophy, Issue 1 2017
Keywords rechtssubject, natuurlijk persoon, rechtspersoon, staat, orgaan
Authors Robert Jan Witpaard
AbstractAuthor's information

    In dit artikel presenteer ik een nieuwe ‘nominalistische’ theorie van de rechtssubjecten en laat ik zien waarom geen van de tot nu gepresenteerde theorieën de toets der kritiek kan doorstaan. Het artikel valt uiteen in een constructief en een kritisch deel. In het constructieve deel presenteer ik eerst de nominalistische theorie van de rechtssubjecten. Deze theorie richt zich op de persoonlijke elementen van het rechtssysteem en begrijpt rechtspersonen en organen als namen die uitsluitend bestaan binnen het rechtssysteem. In het kritische deel presenteer ik vervolgens een overzicht van de tot nu toe verdedigde theorieën van de rechtspersoon. Het gaat daarbij respectievelijk om de sociaal-biologische of organische leer, de sociologische leer, de sociologisch-juridische leer, de fictieleer en de leer van het (gepersonifieerde) normencomplex. Aan de hand van enkele algemeen geaccepteerde kenmerken van de rechtspersoon laat ik ten slotte zien waarom geen van deze alternatieve theorieën de toets der kritiek kan doorstaan.


Robert Jan Witpaard
Mr. dr. Robert Jan Witpaard is jurist bij de Afdeling Verdragen van het ministerie van Buitenlandse Zaken.
Article

The 45%

How Vague, Ambiguous, and Contradictory Language within the International Traffic in Arms Regulation Is Hindering the Development of Space Technology and International Cooperation in the United States

Journal International Institute of Space Law, Issue 1 2017
Authors Marshall Mckellar
Author's information

Marshall Mckellar
University of Mississippi School of Law, United States, marshallmckellarusa@gmail.com
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