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    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 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.

Maarten Floris de Wilde
PhD, LLM, Erasmus University Rotterdam and Loyens & Loeff.

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

Get Your Money’s Worth from Investment Advice

Analysing the Clash over the Knowledge and Competence Requirements in the Markets in Financial Instruments Directive (MiFID II)

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords Better Regulation, ESMA, financial regulation, expertise, MiFID II
Authors Aneta Spendzharova, Elissaveta Radulova and Kate Surala
AbstractAuthor's information

    This special issue aims to examine whether there is an enduring politicization in the European Union (EU) “Better Regulation” agenda despite the emphasis on neutral evidence-based policy making. Our article addresses this overarching research question by focusing on the use of stakeholder consultations in the case of financial sector governance, particularly, the amended Markets in Financial Instruments Directive (MiFID II). We show that calibrating key provisions in MiFID II, such as those concerning knowledge and expertise, is not a simple exercise in rational problem definition and policy design. The provisions examined in this article have important repercussions for financial sector firms’ business strategies and operations. Thus, investment firms, banks, training institutes and public organizations have mobilized and actively sought to assert their views on the appropriate requirements for professional knowledge and experience in MiFID II. We found that, following the stakeholder consultation, the European Securities and Markets Authority (ESMA) opted for a minimum harmonization approach at the EU level. At the same time, ESMA also supported giving the respective national competent authorities sufficient remit to issue additional requirements in accordance with national laws and regulatory practices. Our article demonstrates that while public consultations provide rich evidence for the policy making process, they also contribute to the lasting politicization of regulatory decisions.


Aneta Spendzharova
Aneta Spendzharova is Assistant Professor in the Political Science department of Maastricht University, The Netherlands.

Elissaveta Radulova
Elissaveta Radulova is Assistant Professor in the Political Science department of Maastricht University, The Netherlands.

Kate Surala
Kate Surala is a graduate student in the MSc in Law and Finance, Pembroke College, University of Oxford, UK.
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.

    A pregnant employee with no valid work permit in France does not benefit from protective legal provisions forbidding or restraining her termination.


Claire Toumieux

Susan Ekrami
Claire Toumieux and Susan Ekrami are a partner and associate with Allen & Overy LLP in Paris, www.allenovery.com.
ECJ Court Watch

ECJ 27 April 2017, C-620/15 (A-Rosa Flussschiff), Free movement, social insurance

A-Rosa Flussschiff GmbH – v – Union de recouvrement des cotisations de sécurité sociale et d’allocations familiales d’Alsace (URSSAF), venant aux droits de l’URSSAF du Bas-Rhin and Sozialversicherungsanstalt des Kantons Graubünden, French case

Journal European Employment Law Cases, Issue 2 2017
Keywords free movement: social insurance
Abstract

    An E101 certificate, issued by the institution designated by the competent authority of a Member State under Article 14(2)(a) of Regulation No 1408/71, is binding on both the social security institutions of the Member State in which the work is carried out and the courts of that Member State – even when it is found by those courts that the conditions under which the workers carried out their activities did not fall within the scope of the provisions of Regulation no 1408/71.

ECJ Court Watch

ECJ 2 March 2017, case C-496/15 (Eschenbrenner), Freedom of movement

Alphonse Eschenbrenner – v – Bundesagentur für Arbeit, German case

Journal European Employment Law Cases, Issue 2 2017
Keywords Freedom of movement
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

Martin Brink
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.

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.
ECJ Court Watch

ECJ 15 December 2016, joined cases C-401/15 to C-403/15 (Depesme), Free movement, social insurance

Noémie Depesme (C-401/15), Saïd Kerrou (C-401/15), Adrien Kauffmann (C-402/15) and Maxime Lefort (C-403/15) – v – Ministre de l’Enseignement supérieur et de la Recherche, Luxembourgian case

Journal European Employment Law Cases, Issue 1 2017
Keywords Free movement, Social insurance
Abstract

    These cases concern the refusal by Luxembourg to grant financial aid to students studying in Luxembourg whilst living in France or Belgium, when they would be entitled to such aid under Regulation 492/2011 on free movement (pursuant to Article 45 TFEU), based on their family circumstances, were it not that the person employed in Luxembourg was not their father but their stepfather. The ECJ found in favour of the students.

ECtHR Court Watch

ECtHR 25 October 2016, application nos. 45197/13, 53000/13 and 73404/13, Diplomatic immunity in labour relations

Radunović and Others – v – Montenegro, Montenegronian case

Journal European Employment Law Cases, Issue 1 2017
Keywords Diplomatic immunity in labour relations
Case Reports

2017/9 The influence of the threat of terrorism on the right to strike (NL)

Journal European Employment Law Cases, Issue 1 2017
Keywords Industrial action, Strike
Authors Ruben Houweling and Amber Zwanenburg
AbstractAuthor's information

    The Dutch Cantonal judge prohibited a strike because the safety of passengers could not be guaranteed. At the hearing, which took place a few days after the Berlin Christmas market attacks, weight was given to the threat of terrorism. Nor is this the first time the threat of terrorism has been explicitly referred to by a Dutch court in a case concerning the right to strike.


Ruben Houweling
Ruben Houweling and Amber Zwanenburg are respectively a professor and a lecturer of Labour Law at the Erasmus University Rotterdam.

Amber Zwanenburg
Article

An Enabler or a Barrier?

“NewSpace” and Japan’s Two National Space Acts of 2016

Journal International Institute of Space Law, Issue 4 2017
Authors Setsuko Aoki
Author's information

Setsuko Aoki
Professor of Law, Keio University Law School, Japan, saoki@ls.keio.ac.jp.
Article

Refugees in Distress

The Protection of Safety Radiocommunication Signals against Harmful Interference

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

Simona Spassova
Dr. Simona Spassova; Faculty of Law, Economics and Finance, University of Luxembourg.

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