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    Much attention has already been paid to the relationship between European (family) law and law from Muslim majority countries in studies of private international law or of comparative law, often discussing family law institutions such as polygamy or repudiation. Among those institutions, there is one that has largely been neglected: kafala, a form of guardianship that is specific to Islamic law.
    The reception of this institution in the Member States raises several questions, such as its consequences in terms of legal parentage or its conformity with the best interest of the child or with public order. However, this contribution focuses on the migration angle since some difficulties may appear after this particular guardianship was pronounced abroad when the question of the entrance and the stay of the child with their guardians in a Member State arises.
    The research consists of determining whether some EU or international instruments could grant the guardians a right to request that ‘their’ child lives with them in their country and examines whether such a right is always desirable and justifiable. Taking France as an example, the author asks the following question: does not France, as a Member State of the European Union, have to ensure under European law and international obligations that the child and the couple will be able to live together on its territory?


Julie Malingreau
Julie Malingreau is a PhD candidate at the University of Utrecht, and holds an LLM in European Private Law at the University of Amsterdam, as well as a Master Degree in Law in Belgium. She currently works as a lawyer in Amsterdam, assisting with commercial contracts. Her areas of interest include national/European/International family law, Islamic law, Alternative Dispute Resolutions, private international law, human rights, intellectual property and labour law.
Article

Access_open Report of the 57th Colloquium on the Law of Outer Space Toronto, Canada, 2014

Journal International Institute of Space Law, Issue 6 2014
Authors Andreas Loukakis, Timiebi Aganaba-Jeanty, Anita Rinner e.a.

Andreas Loukakis

Timiebi Aganaba-Jeanty

Anita Rinner

Edmond Boullé
Article

Access_open The Economics and Empirics of Tax Competition: A Survey and Lessons for the EU

Journal Erasmus Law Review, Issue 1 2014
Keywords tax competition, tax coordination, European Union, fiscal federalism
Authors Thushyanthan Baskaran Ph.D. and Mariana Lopes da Fonseca
AbstractAuthor's information

    We survey the theoretical and empirical literature on local and international tax competition in Economics. On the basis of this survey, we discuss whether EU countries should harmonise tax policies to prevent a race to the bottom. Much of the evidence suggests that tax competition does not lead to significant reductions in tax revenues. Therefore, we conclude that tax coordination is in all likelihood unnecessary to prevent inefficiently low levels of taxation in the EU. But since the evidence against the adverse effects of tax competition is not unambiguous, we also discuss whether intergovernmental transfers might be a less invasive means than outright tax harmonisation to prevent a race to the bottom.


Thushyanthan Baskaran Ph.D.
University of Goettingen, Germany.

Mariana Lopes da Fonseca
University of Goettingen, Germany.
Article

Access_open Tax Competition within the European Union – Is the CCCTB Directive a Solution?

Journal Erasmus Law Review, Issue 1 2014
Keywords tax competition, tax planning, European Union, Common Consolidated Corporate Tax Base, factor manipulation
Authors Maarten de Wilde LL.M
AbstractAuthor's information

    The author addresses the phenomenon of taxable profit-shifting operations undertaken by multinationals in response to countries competing for corporate tax bases within the European Union. The central question is whether this might be a relic of the past when the European Commission’s proposal for a Council Directive on a Common Consolidated Corporate Tax Base sees the light of day. Or would the EU-wide corporate tax system provide incentives for multinationals to pursue artificial tax base-shifting practices within the EU, potentially invigorating the risk of undue governmental tax competition responses? The author’s tentative answer on the potential for artificial base shifting and undue tax competition is in the affirmative. Today, the issue of harmful tax competition within the EU seems to have been pushed back as a result of the soft law approaches that were initiated in the late 1990s and early 2000s. But things might change if the CCCTB proposal as currently drafted enters into force. There may be a risk that substantial parts of the EU tax base would instantly become mobile as of that day. As the EU Member States at that time seem to have only a single tool available to respond to this – the tax rate – that may perhaps initiate an undesirable race for the EU tax base, at least theoretically.


Maarten de Wilde LL.M
LL.M, Researcher/lecturer, Erasmus University Rotterdam (<dewilde@law.eur.nl>), lecturer, University of Amsterdam, tax lawyer, Loyens & Loeff NV, Rotterdam, the Netherlands. This article was written as part of the Erasmus School of Law research programme on ‘Fiscal Autonomy and Its Boundaries’. The author wishes to thank the anonymous reviewers for their constructive comments on an earlier draft of this article.
Article

Access_open Company Tax Integration in the European Union during Economic Crisis – Why and How?

Journal Erasmus Law Review, Issue 1 2014
Keywords company tax harmonisation, EU law, Internal Market, taxation policies
Authors Anna Sting LL.M
AbstractAuthor's information

    Company tax integration in the EU is yet to be realised. This article first outlines the main benefits of company tax integration for the Economic and Monetary Union, and also discusses the main legal obstacles the EU Treaties pose for harmonisation of company tax. The main problem identified is the unanimity requirement in the legal basis of Article 115 TFEU. As this requirement is currently not feasible in the political climate of the debt crisis, this article assesses possible reasons for and ways to further fiscal integration. It considers Treaty change, enhanced cooperation, soft law approaches and also indirect harmonisation through the new system of economic governance. Eventually, a possible non-EU option is considered. However, this article recommends making use of the current EU law framework, such as soft law approaches and the system of the new economic governance to achieve a more subtle and less intrusive tax harmonisation, or instead a Treaty change that would legitimately enhance and further economic integration in the field of taxation.


Anna Sting LL.M
PhD Candidate at the Department of International and European Union Law, Erasmus University Rotterdam. The author would like to thank the organisers of the seminar on Company Tax Integration in the European Union, as well as the participants of the seminar of 11 June 2013 for their comments, as well as Prof. Fabian Amtenbrink for comments on an earlier draft of this paper.
Article

Access_open The Effect of 'Excessive’ Tax Planning and Tax Setting on Welfare: Action Needed?

Journal Erasmus Law Review, Issue 1 2014
Keywords tax planning, optimal taxation, tax competition, corporate taxation
Authors Hendrik Vrijburg Ph.D.
AbstractAuthor's information

    This article presents a literature review on the welfare effects of excessive company taxation practices. The article intends to structure the debate by sketching a conceptual framework of thought for the topic under consideration and places the existing literature within this framework. The article ends with a thought-provoking discussion between two extreme papers in the literature, one against tax planning and one in favour. The discussion is concluded by identifying the fundamental differences in assumptions underlying both approaches.


Hendrik Vrijburg Ph.D.
Assistant Professor, Erasmus School of Economics, Erasmus University Rotterdam and Tinbergen Institute, PO Box 1738, 3000 DR Rotterdam, The Netherlands, Phone: +31-10-408-1485, Fax: +31-10-408-9031, email: vrijburg@ese.eur.nl.

Diane Howard
Embry Riddle Aeronautical University

Yuri Takaya-Umehara
Lecturer, Kobe University, Japan
Article

The Challenges in Drafting National Law for Space Activities – A Brazilian Experience

Journal International Institute of Space Law, Issue 5 2014
Authors Ana Cristina van Oijhuizen Galhego Rosa, Juliana Macedo Scavuzzi dos Santos and Tatiana Viana
Author's information

Ana Cristina van Oijhuizen Galhego Rosa
Brazilian Association of Air and Space Law, The Netherlands

Juliana Macedo Scavuzzi dos Santos
Brazilian Association of Air and Space Law, Canada

Tatiana Viana
Brazilian Association of Air and Space Law, Italy

Yasuaki Hashimoto

Phetole Sekhula
South African Council for Space Affairs, South Africa. B.A, M.Ed, J.D (Georgetown University); Advocate of the High Court of South Africa (Pretoria Bar) ; Member of International Institute of Space Law (IISL); International Law Association (Space Law Committee)

Elina Morozova
Head of International & Legal Service, Intersputnik International Organization of Space Communications

Jean-Marie de Poulpiquet
National Centre for Space Studies, Université Toulouse 1 Capitole, SIRIUS Chair

Yu Takeuchi
Japan Aerospace Exploration Agency, Japan / LLM candidate, Institute of Air and Space Law, McGill University, Canada

George D. Kyriakopoulos
National and Kapodistrian University of Athens, Greece

Sylvia Ospina
S. Ospina & Associates-Consultants, Florida.

Olga S. Stelmakh
Parliament of Ukraine, Ukraine

Mark J. Sundahl
Cleveland State University, United States

Matthew Schaefer
Professor of Law & Director – Space, Cyber and Telecom Law LL.M, University of Nebraska College of Law, United States of America
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