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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.

Anton de Waal
Anton de Waal Alberts, Parliament of South Africa.

Peter Martinez
Peter Martinez, SpaceLab, Department of Electrical Engineering, University of Cape Town.
Article

Consultations, Citizen Narratives and Evidence-Based Regulation

The Strange Case of the Consultation on the Collaborative Economy

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords Better Regulation, consultations, evidence-based lawmaking, sharing economy, narratives
Authors Sofia Ranchordás
AbstractAuthor's information

    The 2015 Better Regulation Communication advocates an evidence-based approach to regulation, which includes better consultations and broader civic engagement. In this article, I consider the recent EU public consultation on the regulatory environment of online platforms and the collaborative economy. I enquire in this context whether citizens were seriously regarded as evidence providers and how their knowledge that materialized in individual narratives could contribute to more legitimate and thus better regulation. I argue that an evidence-based approach to regulation should also include citizen narratives as they can provide first-hand and diverse perspectives, which might not be considered in standard consultation questions. I contend that citizen narratives can be particularly useful in complex and rapidly evolving fields where there is still little empirical evidence and where participants are likely to have diverse personal experiences. Drawing on the literature on narratives, I contend that this method of collecting information can help regulators identify new problems and structure solutions in rapidly changing and diverse regulatory fields such as the collaborative economy.


Sofia Ranchordás
Sofia Ranchordás is an Assistant Professor of Administrative and Constitutional Law at Leiden Law School, the Netherlands, and Affiliated Fellow of the Information Society Project at Yale Law School.
Article

The Politicization of ex post Policy Evaluation in the EU

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords policy evaluation, Better Regulation, participation, REFIT, politicization
Authors Stijn Smismans
AbstractAuthor's information

    The European Commission’s 2015 Better Regulation package has placed ex post evaluation at the centre of European governance. This strengthens a trend of gradual politicization of evaluation in European policymaking. This article analyses how the European Commission’s approach to ex post policy evaluation has changed over the last decade. It shows how evaluation has developed from a rather technical process to a more politicized process, which is clearly linked to political priority setting, subject to centralized control, and involving a wider set of actors. At the same time, the Commission avoids a profound debate on the merits and objectives of the process of evaluation itself. The article concludes on the merits and risks of evaluation at times of rising populism.


Stijn Smismans
Stijn Smismans is a professor of law at the School of Law and Politics and director of the Centre for European Law and Governance at Cardiff University.
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

Alternative Forms of Regulation: Are They Really ‘Better’ Regulation?

A Case Study of the European Standardization Process

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords Better Regulation, co-regulation, standardization, judicial review
Authors Mariolina Eliantonio
AbstractAuthor's information

    One of the commitments of the Better Regulation Package is to consider ‘both regulatory and well-designed non-regulatory means’. Such mechanisms include co-regulation, i.e. administrative processes which involve the participation of private parties, such as the social partners or the standardization bodies, as (co-)decision makers. While the involvement of private parties in European Union (EU) administrative governance has the clear advantage of delivering policies which are based on the expertise of the regulatees themselves, private-party rule-making raises significant concerns in terms of its legitimacy. This article aims to discuss the gaps of judicial protection which exist in co-regulation mechanisms, by taking the case study of the standardization process. After an introduction to the issue of co-regulation and the rationale for the involvement of private parties in EU administrative governance, the standardization process will be examined and the mechanisms of judicial supervision will be reviewed in order to establish the possible gaps of judicial protection.


Mariolina Eliantonio
Dr. M. Eliantonio is an associate professor of European Administrative Law at the Law Faculty of Maastricht University, The Netherlands.
Article

Private Regulation in EU Better Regulation

Past Performance and Future Promises

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords Better Regulation, private regulation, self-regulation, co-regulation, impact assessment
Authors Paul Verbruggen
AbstractAuthor's information

    The promotion of private regulation is frequently part of better regulation programmes. Also the Better Regulation programme of the European Union (EU) initiated in 2002 advocated forms of private regulation as important means to improve EU law-making activities. However, for various reasons the ambition to encourage private regulation as a genuine governance response to policy issues has remained a paper reality. This contribution asks whether and to what extent the 2015 EU Agenda on Better Regulation provides renewed guidance on how private regulation might be integrated in EU law-making processes. To that end, it builds on previous (empirical) research conducted on European private regulation and reviews the principal policy documents constituting the new EU agenda on better regulation. It is argued that while the new agenda addresses a number of the shortcomings of the old programme concerning the conceptualization and practice of private regulation in the EU, it still falls short of providing principled guidance on how private regulation can be combined and integrated in EU law-making.


Paul Verbruggen
Tilburg University, The Netherlands, Assistant Professor of Global and Comparative Private Law. I thank the participants to the seminar, the editors of this special issue, and Thomas van Golen for their helpful comments and suggestions. All errors are mine.
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

Report of the 32nd IAA/IISL Scientific-Legal Roundtable

Technological and Legal Challenges for On-Orbit Servicing

Journal International Institute of Space Law, Issue 7 2017
Authors Marc Haese

Marc Haese
Article

The Corporate Mediator – Supporting People, Fights, Flights and Flows

Journal Corporate Mediation Journal, Issue 1 2017
Keywords conflict resolution, ethics, EUROCONTROL, international public service, social dialogue
Authors Anna Doyle
AbstractAuthor's information

    Responding to Martin Brinks’ inaugural CMJ article (that asked if corporate mediation was a prospect for the legal department and for organisations as a whole) Anna Doyle responded with a resounding affirmative. A professional career that has spanned over four decades took her on a route through national and international public services, working in areas as diverse as promoting legislation for social justice to supporting the safety of air navigation. Her first-hand experience of the challenge of responding to the ups and downs of daily working life in a multi-cultural setting has opened up new frontiers in awareness of the value of conflict resolution. Her work at EUROCONTROL has pioneered the role of corporate mediator and has embedded mediation and ethics in organisational life in a way that aims to bring added value and promote shared insight.


Anna Doyle
Anna Doyle is Mediator & Ethics Officer at EUROCONTROL, the European Organisation for the Safety of Air Navigation based in Brussels. She specialises in mediation, ethics, conflict resolution, human resources management, social dialogue and negotiation. She is a Practitioner Member of the Mediators’ Institute of Ireland and a Certified Mediator with the International Mediation Institute.
Article

Should Mediation Be a Core Part of a Legal Degree in the Netherlands?

An Opportunity Not to Be Missed, Especially for Corporate General Counsels of the Future!

Journal Corporate Mediation Journal, Issue 1 2017
Authors Claire Mulder
Author's information

Claire Mulder
C.S.A. Mulder LLM, is based in London and is Editor of the Corporate Mediation Journal.
Article

Report of the 60th Colloquium on the Law of Outer Space

Adelaide, Australia, 2017

Journal International Institute of Space Law, Issue 6 2017
Authors P.J. Blount and R. Moro-Aguilar

P.J. Blount

R. Moro-Aguilar

    Ongeveer 20% van de echtscheidingen loopt uit op een zogenaamde conflict- of vechtscheiding. Om deze complexe echtscheidingszaken effectief aan te pakken, dienen professionals in het veld te beschikken over wetenschappelijk onderbouwde kennis over werkzame interventies. Mediation wordt vaak beschouwd als dé oplossing voor conflictscheidingen. Wetenschappelijk onderzoek laat echter een beperkte effectiviteit zien van mediation bij conflictscheidingen. Dit heeft onder andere te maken met de hoge prevalentie (rond 40%) van huiselijk geweld in conflictscheidingsgezinnen.
    In dit onderzoek is de visie van Nederlandse professionals over conflictscheidingen onderzocht en vergeleken met de kennis uit de wetenschappelijke literatuur. Met behulp van een online vragenlijst testten we het kennisniveau van 863 professionals die werken met conflictscheidingsgezinnen. Dit waren advocaten, professionals uit de jeugdzorg/-bescherming, mediators en professionals uit de GGZ.
    Professionals behaalden een gemiddelde score van 6,5 correcte antwoorden op een totaal van 11, waarbij juridische professionals significant beter scoorden dan sociale professionals. Slechts 17% van de professionals wist dat in bijna de helft van de conflictscheidingen huiselijk geweld een rol speelt. 55% van de professionals adviseerde in een geval van een al 7 jaar durende conflictscheiding mediation als effectieve interventie. 46% van de respondenten overschatte de prevalentie van valse beschuldigingen van huiselijk geweld en kindermishandeling bij conflictscheidingen.
    In opleidingen voor Nederlandse juridische en sociale professionals die werken met conflictscheidingsgezinnen dient meer aandacht besteed te worden aan wetenschappelijke kennis, zodat professionals handelen op basis van kennis in plaats van persoonlijke opvattingen en mythen.
    ---
    High conflict divorces are among the 20% of divorce cases that continue to escalate over time. In order to help solve these complex divorce cases, it is important that professionals in the field possess evidence-based knowledge to provide effective interventions. One of these possible interventions is mediation, which is often seen as a panacea for high-conflict divorce (HCD) cases. However, scientific research has shown limited effectiveness of mediation in HCD cases. This is partially associated with the high prevalence (around 40%) of domestic violence in HCD.
    The present study examined professionals’ perspectives on high conflict-divorce cases and compared their views with the available scientific evidence. By means of a web-survey, we tested the knowledge of different professional groups (N = 863) who work with HCD families. The sample consisted of lawyers, child welfare/child protection professionals, mediators and mental health professionals.
    The results showed that professionals on average gave 6.5 correct responses out of 11 questions in total and that legal professionals scored significantly better than social professionals. Only 17% of the professionals were aware that in almost half of all high-conflict divorce cases domestic violence is a problem. For a high-conflict divorce case spanning 7 years, mediation was advised as an effective intervention by 55% of professionals. 46% of respondents overestimated the prevalence of false allegations of child abuse in HCD cases.
    More attention to scientific knowledge on HCD in the educational curricula for Dutch legal and social professionals is needed, in order to assure that their professional activities and decision making are based on scientific evidence instead of personal biases and myths.


Prof. dr. Corine de Ruiter
Prof. dr. Corine de Ruiter is a licensed clinical psychologist (BIG) in The Netherlands. She serves as professor of Forensic Psychology at Maastricht University. She also has a private practice. Her research focuses on the interface between psychopathology and crime. She has a special interest in the prevention of child abuse and intimate partner violence because they are both very common and often overlooked in practice.

Brigitte van Pol Msc
Brigitte van Pol studied Psychology and Law at Maastricht University. Her involvement in this research dates from her Master’s thesis on the role of mediation in high conflict divorce. The authors would like to thank the participants for their time and effort in completing our websurvey.
Article

The Use of Space Technology Export Controls as a Bargaining Solution for Sustainability

A Chicago Convention Model of Space Governance

Journal International Institute of Space Law, Issue 5 2017
Authors Gilles Doucet and Cassandra Steer
Author's information

Gilles Doucet
Gilles Doucet, Spectrum Space Security Inc.

Cassandra Steer
Cassandra Steer, Executive Director, Women in International Security-Canada.

Robin J. Frank
Robin J. Frank, Esq., Associate General Counsel International Law, Office of the General Counsel, National Aeronautics and Space Administration, United States.

David R. Lopez
David R. Lopez, Attorney Adviser, Office of the General Counsel, National Aeronautics and Space Administration, United States.

Melissa Kemper Force
B.S.Ch.E., J.D., LLM. General Counsel, Spaceport America, Las Cruces, New Mexico, USA, melissa.force@spaceportamerica.com.
Article

Emerging Approaches in Development Efforts

Chinese Perspective on Space and Sustainable Development

Journal International Institute of Space Law, Issue 5 2017
Authors Yun Zhao
Author's information

Yun Zhao
Professor of Law, The University of Hong Kong.

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

Keeping Up with the Neighbours?

Reviewing National Space Laws to Account for New Technology – The Australian and Canadian Experience

Journal International Institute of Space Law, Issue 4 2017
Authors Steven Freeland and Ram S. Jakhu
Author's information

Steven Freeland
Prof. Steven Freeland, Western Sydney University, Australia, s.freeland@westernsydney.edu.au.

Ram S. Jakhu
Prof. Ram S. Jakhu, McGill University, Canada, ram.jakhu@mcgill.ca.
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