This contribution examines the legal legitimacy of ‘Article IV Consultations’ performed by the IMF as part of its responsibility for surveillance under Article IV of its Articles of Agreement. The analysis focuses on tax recommendations given by the Fund to its member countries in the context of Consultations. This paper determines that these tax recommendations derive from a broad interpretation of the powers and obligations that have been agreed to in the Fund’s Articles of Agreement. Such an interpretation leads to a legitimacy deficit, as member countries of the Fund have not given their state consent to receive recommendations as to which should be the tax policies it should adopt. |
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Journal | Erasmus Law Review, Issue 2 2017 |
Keywords | legitimacy, International Monetary Fund (IMF), Article IV Consultations, tax recommendations, global tax governance |
Authors | Sophia Murillo López |
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Journal | Erasmus Law Review, Issue 2 2017 |
Keywords | base erosion and profit shifting, OECD, G20, legitimacy, international tax reform |
Authors | Sissie Fung |
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The global financial crisis of 2008 and the following public uproar over offshore tax evasion and corporate aggressive tax planning scandals gave rise to unprecedented international cooperation on tax information exchange and coordination on corporate tax reforms. At the behest of the G20, the OECD developed a comprehensive package of ‘consensus-based’ policy reform measures aimed to curb base erosion and profit shifting (BEPS) by multinationals and to restore fairness and coherence to the international tax system. The legitimacy of the OECD/G20 BEPS Project, however, has been widely challenged. This paper explores the validity of the legitimacy concerns raised by the various stakeholders regarding the OECD/G20 BEPS Project. |
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Journal | Erasmus Law Review, Issue 2 2017 |
Keywords | Global Forum on Transparency and Exchange of Information, exercise of regulatory authority, due process requirements, peer review reports, legitimacy |
Authors | Leo E.C. Neve |
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The Global Forum on transparency and exchange of information for tax purposes has undertaken peer reviews on the implementation of the global standard of exchange of information on request, both from the perspective of formalities available and from the perspective of actual implementation. In the review reports Global Forum advises jurisdictions on required amendments of regulations and practices. With these advices, the Global Forum exercises regulatory authority. The article assesses the legitimacy of the exercise of such authority by the Global Forum and concludes that the exercise of such authority is not legitimate for the reason that the rule of law is abused by preventing jurisdictions to adhere to due process rules. |
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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 |
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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. |
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Journal | Erasmus Law Review, Issue 3 2017 |
Keywords | access to justice, procedural law, courts, civil justice reform, comparative law |
Authors | Catherine Piché |
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Canada has a complex system of courts that seek to serve Canadians in view of the traditional objectives of civil justice – principally accessibility, efficiency, fairness, efficacy, proportionality and equality. The Canadian court system is generally considered by its users to work well and to have legitimacy. Yet, researchers have found that ‘there is a tendency for people involved in a civil case to become disillusioned about the ability of the system to effect a fair and timely resolution to a civil justice problem’. This article will discuss the ways in which reforms of procedural law and civil justice have originated and continue to be made throughout Canada, both nationally and provincially, as well as the trends and influences in making these reforms. With hundreds of contemporary procedural reforms having been discussed, proposed and/or completed since the first days of Canadian colonisation on a national basis and in the Canadian provinces and territory, providing a detailed analysis will prove challenging. This article will nonetheless provide a review of civil justice and procedural reform issues in Canada, focusing principally, at the provincial level, on the systems of Ontario and Quebec. Importantly, I will seek to reconcile the increasing willingness to have an economically efficient civil justice and the increased power of judges in managing cases, with our court system’s invasion of ADR and its prioritisation of informal modes of adjudication. |
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Equal Access to Information & Justice: A Report on the Online Dispute Resolution (ODR) Forum 2017The Huge Potential of ODR, Greatly Underexplored (Paris, France, 12 and 13 June 2017) |
Journal | International Journal of Online Dispute Resolution, Issue 1 2017 |
Keywords | ODR, equal access, justice online, information online, ICC |
Authors | Mirèze Philippe |
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This article is a brief report on the two-day conference on ‘Equal Access to Information & Justice, Online Dispute Resolution’, organized by the ICC in Paris on 12-13 June. Over 160 lawyers, magistrates, academics, researchers, dispute resolution organizations and online dispute resolution providers, from over 30 countries and representing each continent debated about the use of technology for the resolution of all types of disputes. The 60 speakers explored the future of dispute resolution and the role of technology in all legal fields, from mediation in conflict zones, to commercial and civil disputes. The huge potentials greatly underexplored were discussed. It was noted that much remains to be done to educate users and convince state courts, dispute resolution organizations, merchants and other services’ providers to offer access to justice online. Efforts must be undertaken to allow users seek remedy in an affordable way. The solution for an equal access to justice is to make such access available online. The issues of ethics and standards were also discussed, as well as the increase concern of data protection and cybersecurity. The recording of the discussions on the panels are available on the ICC Digital Library (ICCDRL). |
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The New World Order in Dispute ResolutionBrexit and the Trump Presidency |
Journal | International Journal of Online Dispute Resolution, Issue 1 2017 |
Keywords | dispute resolution, Brexit, Donald Trump, technology, trade |
Authors | Ijeoma Ononogbu |
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The Brexit vote and Donald J Trump as the leader of the Free world in 2016 brought in a new world order. Two hugely important and unexpected events of 2016. Both have called into question the stability of established international commercial dispute resolution schemes in the United Kingdom and the United States in our tech savvy world. As the impact of both events unfolds, adaptations made to the existing dispute resolution schemes will be negotiated and the role that technology can play in the new approaches to international commercial dispute resolution will be determined. Consequently, there has been the changing face of Western politics after the Cold War, based on traditional group identity giving way to an uncertain landscape in which the political class struggle to define. The impact and disruption of technology in politics has given everyone a voice regardless of social class. Consequently, the EU under Mr Juncker and the UK Prime Minister seem to have mutual respect in their negotiations, given that the UK has made a number of notable concessions in order to move the trade discussions forward. |
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BREXIT 2.0 Negotiation Simulation with Smartsettle Infinity™ |
Journal | International Journal of Online Dispute Resolution, Issue 2 2017 |
Authors | Peter Holt, Graham Ross, Ernest Thiessen e.a. |
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Conference Paper |
ODR and Third Party Injury Claims Processing |
Journal | International Journal of Online Dispute Resolution, Issue 2 2017 |
Authors | Stewart McCulloch |
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Conference Paper |
Artificial Intelligence and Online Dispute Resolution Systems DesignLack of/Access to Justice Magnified |
Journal | International Journal of Online Dispute Resolution, Issue 2 2017 |
Keywords | ODR, ethics, alternative dispute resolution, technology, dispute system design, artificial intelligence |
Authors | Leah Wing |
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Recent scholarship and innovative applications of technology to dispute resolution highlight the promise of increasing access to justice via online dispute resolution (ODR) practices. Yet, technology can also magnify the risk of procedural and substantive injustice when artificial intelligence amplifies power imbalances, compounds inaccuracies and biases and reduces transparency in decision making. These risks raise important ethical questions for ODR systems design. Under what conditions should algorithms decide outcomes? Are software developers serving as gatekeepers to access to justice? Given competing interests among stakeholders, whose priorities should impact the incorporation of technology into courts and other methods of dispute resolution? Multidisciplinary collaboration and stakeholder engagement can contribute to the creation of ethical principles for ODR systems design and transparent monitoring and accountability mechanisms. Attention to their development is needed as technology becomes more heavily integrated into our legal system and forms of alternative dispute resolution. |
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The Law of Consumer Redress in an Evolving Digital MarketUpgrading from Alternative to Online Dispute Resolution |
Journal | International Journal of Online Dispute Resolution, Issue 2 2017 |
Keywords | e-Commerce, Online Dispute Resolution, Alternative Dispute Resolution, consumer redress |
Authors | Pablo Cortés |
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This article contains the Introduction of a book with the same title recently published by Cambridge University Press, which is reproduced here with its permission. The book offers an updated analysis of the various consumer dispute resolution processes, its laws and best practices, which are collectively referred as the Law of Consumer Redress. The book argues that many consumer redress systems, and in particular publicly certified Alternative Dispute Resolution (ADR) entities, are more than a mere dispute resolution mechanism as they provide a public service for consumers that complements, and often replaces, the role of the courts. In examining the current redress models (i.e., public enforcement, private enforcement and other market options), the book calls for greater integration amongst these various redress options. It also advocates, inter alia, for processes that encourage parties to participate in ADR processes, settle meritorious claims and ensure extrajudicial enforcement of final outcomes. Lastly, the book calls for a more efficient rationalization of certified ADR entities, which should be better coordinated and accessible through technological means. |
Conference Paper |
Conference Opening Remarks |
Journal | International Journal of Online Dispute Resolution, Issue 2 2017 |
Keywords | Online Dispute Resolution, online court, access to justice, technology and the law |
Authors | Lord Justice Briggs |
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Lord Justice Briggs has been intimately involved in the development of technology for improving access to justice in the UK. He was the author of a report that energized the move toward online dispute resolution in the courts. These remarks are a retrospective look at his work, now that he is a member of the UK Supreme Court, and no longer involved day-to-day in ODR development. |
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Le jugement de Hissène HabréUne justice réparatrice exemplaire? |
Journal | African Journal of International Criminal Justice, Issue 1-2 2017 |
Keywords | Restorative justice / justice réparatrice, victim / victime, reparation / réparation, Trust Fund for Victims / Fonds au profit des victimes, compensation / indemnisation |
Authors | Etienne Kentsa |
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The ruling of the African Extraordinary Chamber of Appeal in the Habré case is a resounding precedent, particularly in the area of reparations for victims of serious violations of international law. This article focuses on the process of identifying victims or beneficiaries of reparations and the reasons that led judges to favor compensation as a form of reparation. Moreover, the modalities for the implementation of reparations awarded are of paramount importance since, in the absence of effective remedies, the interest of the procedure would be considerably diminished. The implementation of reparations will certainly be the ultimate battle of the victims. Funding for the Trust Fund for Victims (FPV) is still expected. The Fund is expected to play a key role in implementing reparations for victims, the final judgment in this case is already an important precedent. Not only does it contribute to the consolidation of some advances in international criminal law in the field of restorative justice, but it also symbolizes Africa’s ability to prosecute and try the most serious international crimes committed in the region. |
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Negotiating Co-Authorship, Ethically and Successfully |
Journal | International Journal of Conflict Engagement and Resolution, Issue 1 2017 |
Keywords | negotiation, ethics, academia, mentorship, authorship |
Authors | Andrea Schneider and Rachel Gur-Arie PhD |
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Authorship is a feature of career success and is relevant for practically all health science fields. Yet negotiating co-authorship is one of the most difficult processes academics encounter. The stakes are high, issues can be complex, and negotiators’ motivations are often multifaceted. The tools presented in this article – preparation, relationship development, and communication – can be used to increase the likelihood of a successful negotiation. Through the use of a case study, this article illustrates how a typical junior colleague can negotiate with their mentor. Additionally, this article outlines various standards of co-authorship to ensure that published authorship reflects appropriate standards of the field. The goal is for academics to be able to negotiate not only effectively, but also ethically. |
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Intersecting ProfessionsA Public Health Perspective on Law to Address Health Care Conflicts |
Journal | International Journal of Conflict Engagement and Resolution, Issue 1 2017 |
Keywords | public health, Alternative Dispute Resolution, public law, health promotion |
Authors | Michal Alberstein and Nadav Davidovitch PhD |
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This paper examines the intersection between the two professions – law and medicine – with reference to systematic transformations that have characterized their development in the past century. In particular, the paper examines the co-emergence of the new public health and health promotion scholarship along with the development of the Alternative Dispute Resolution (ADR) movement in the second half of the 20th century. The two movements, with their later developments, have aspired to change the focus of professionals in the field, and both have been tremendously successful on the one hand, and on the other have remained marginal to mainstream training and identity building of contemporary lawyers and doctors. |
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Consultations, Citizen Narratives and Evidence-Based RegulationThe 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 |
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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. |
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Report of the 32nd IAA/IISL Scientific-Legal RoundtableTechnological and Legal Challenges for On-Orbit Servicing |
Journal | International Institute of Space Law, Issue 7 2017 |
Authors | Marc Haese |
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Spaceplanes Operating in AirspaceIn Search of a Regulatory Regime for Traffic Coordination |
Journal | International Institute of Space Law, Issue 2 2017 |
Authors | George D. Kyriakopoulos |
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