Search result: 46 articles

x
The search results will be filtered on:
Year 2017 x Category Article x
Article

Access_open Legal Legitimacy of Tax Recommendations Delivered by the IMF in the Context of ‘Article IV Consultations’

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
AbstractAuthor's information

    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.


Sophia Murillo López
Sophia Murillo López, LL.M, is an external PhD candidate at the Erasmus University Rotterdam and a member of the ‘Fiscal Autonomy and its Boundaries’ research programme.
Article

Access_open The Questionable Legitimacy of the OECD/G20 BEPS Project

Journal Erasmus Law Review, Issue 2 2017
Keywords base erosion and profit shifting, OECD, G20, legitimacy, international tax reform
Authors Sissie Fung
AbstractAuthor's information

    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.


Sissie Fung
Ph.D. Candidate at the Erasmus University Rotterdam and independent tax policy consultant to international organisations, including the Asian Development Bank.
Article

Access_open The Peer Review Process of the Global Forum on Transparency and Exchange of Information for Tax Purposes

A Critical Assessment on Authority and Legitimacy

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
AbstractAuthor's information

    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.


Leo E.C. Neve
Leo Neve is a doctoral student at the Erasmus School of Law, Rotterdam.
Article

Codification in a Civil Law Jurisdiction: An Italian Perspective

Journal European Journal of Law Reform, Issue 4 2017
Keywords civil law jurisdictions, codification, consolidation, legislative drafting, judicial review
Authors Enrico Albanesi
AbstractAuthor's information

    The aim of this article is to describe the mechanism of codification in a civil law jurisdiction. The case study will be based on the Italian system. The history and developments of the Italian codification will also be described here.
    In Italy codification is called riassetto, it is normally carried out by the government but the changes to existing law must be within the strict boundaries of the principles and criteria set out by the parliament. By contrast, the mechanism to amalgamate existing texts dealing with a single topic without radical changes is called consolidamento. It is carried out by the government as delegated by parliament. However, as the tools to carry out riassetto and consolidamento are the same (decreto legislativo: a decree issued by the government, which is delegated by the parliament), it is not always easy to understand when the government is allowed to carry out consolidamento only or riassetto too. Actually, how fundamentally the government is allowed to change existing legislation depends on what the principles and criteria of the enabling Act of Parliament allows.
    A decreto legislativo that is not in compliance with the principles and criteria established by the Act of Parliament, could be declared void by the Corte costituzionale (the Italian Constitutional Court). Therefore, if the government exceeds the boundaries of consolidamento or riassetto, the decreto legislativo could be declared void.
    This essay will also focus on the different drafting techniques of consolidamento and riassetto from a theoretical perspective and from the point of view of the jurisprudence of the Consiglio di Stato and the Corte costituzionale. Finally, it will look at the drafting process for codes in Italy, underlying the differences with systems where law reform agencies have been established.


Enrico Albanesi
Lecturer in Constitutional Law at the University of Genoa (Italy) and Associate Research Fellow at the Institute of Advanced Legal Studies (IALS), University of London. Co-leader of the IALS Law Reform Project.
Article

Codification in a Civil Law Jurisdiction: A Northern European Perspective

Journal European Journal of Law Reform, Issue 4 2017
Keywords codification, types, civil law, legal certainty, ICT
Authors Patricia Popelier
AbstractAuthor's information

    In western civil law jurisdictions, 19th century large-scale codification projects have made way for more specific, technical operations. While several terms for various operations are used – from coordination to consolidation or recasting – they all serve to compile normative texts within one single document for the sake of clarity and legal certainty. A more fundamental distinction can be made between formal and substantial codifications, the one more technical, the other large and fundamental. Substantial law reforms are problematized in this era of multilevel governance and digitalization. Nowadays, substantial codifications are essentially non-exhaustive, inconsistent, and fragmentized. Also, they rely upon formal consolidations, and generate new formal consolidations. While formal consolidations are still treated as logistic projects, more developed ICT tools may enable their transformation into continuous processes.


Patricia Popelier
Professor Constitutional Law and Legislative Studies, University of Antwerp.
Article

Time for a Code: Reform of Sentencing Law in England and Wales

Journal European Journal of Law Reform, Issue 4 2017
Keywords Law Commission, codification, consolidation, consultation, criminal procedure
Authors Harry O’Sullivan and David Ormerod
AbstractAuthor's information

    The Law Commission of England and Wales is currently working to produce a New Sentencing Code that will seek to remedy problems with one of the most heavily used and unsatisfactory areas of statutory law. It responds to the problems of complexity and inaccessibility in the current sentencing legislation, and more fundamentally in the process by which sentencing legislation is created and implemented. The aim is to introduce the new Code as a consolidation Bill in 2018 with a view to it being in force from early 2019. This article provides an overview of the problems endemic to the current law and how the Commission envisages that the new Sentencing Code will provide not only a remedy, but a lasting one.
    It is important to understand from the outset that the scope of the Commission’s work on sentencing is to reform procedure. The project and the resulting legislation will not alter the length or level of sentence imposed in any case. The penalties available to the court in relation to an offence are not within the scope of the project and will not change. The change will be in the process by which each sentence is arrived at.


Harry O’Sullivan
Harry O’Sullivan is a pupil at Goldsmith Chambers and was formerly a research assistant at the Law Commission.

David Ormerod
Professor David Ormerod QC is the Criminal Law Commissioner.
Article

The Reform and Harmonization of Commercial Laws in the East African Community

Journal European Journal of Law Reform, Issue 4 2017
Keywords law reform, harmonization of laws, commercial laws, legal transplants, East African Community
Authors Agasha Mugasha
AbstractAuthor's information

    The partner states in the East African Community (EAC) have modernized their commercial laws to claim their post-colonial identity and facilitate development. While law reform and the harmonization of laws are both methods of shaping laws, the national law reform programmes in the EAC mainly aim to ensure that the laws reflect the domestic socioeconomic circumstances, in contrast to the harmonization of national commercial laws, which focuses on the attainment of economic development. This article observes that the reformed and harmonized commercial laws in the EAC are mainly legal transplants of the principles of transnational commercial law that have been adapted to meet domestic needs and aspirations.


Agasha Mugasha
Professor of Law, University of Essex; and former Chairperson, Uganda Law Reform Commission 2011-2015.
Article

The Legitimacy of Final Statements and Reports of National Contact Points

An Empirical Analysis of (Final) Statements and Reports of the UK, US and Dutch National Contact Point of the Organisation for Economic Co-operation and Development (2001-2016)

Journal Corporate Mediation Journal, Issue 2 2017
Authors Sander van ’t Foort, Vivan IJzerman, Jasmin Lagziel e.a.
Author's information

Sander van ’t Foort

Vivan IJzerman

Jasmin Lagziel

Tineke Lambooy
Nyenrode Business Universiteit.
Article

On China Online Dispute Resolution Mechanism

Following UNCITRAL TNODR and Alibaba Experience

Journal International Journal of Online Dispute Resolution, Issue 1 2017
Keywords Online Dispute Resolution (ODR), China, UNCITRAL TNODR, Alibaba experience
Authors Zhang Juanjuan
AbstractAuthor's information

    The booming of cross-border e-commerce has bred online dispute resolution (ODR) mechanisms, to adapt to the growth of cross-border high-volume and low-value e-commerce transactions. China is the largest B2C e-commerce market in the world. However, along with a prosperous e-commerce market, a great number of disputes have erupted. Under this circumstance, how to establish a reasonable, convenient and efficient online dispute settlement (ODS) method is significant. This paper will briefly look at various ODS channels. By comparing the existing Chinese mechanism and UNCITRAL documents, the paper intends to help provide the reader with greater understanding of the Chinese style, point out the obstacles and challenges in China with quantitative and qualitative analysis, and make some suggestions on the future direction of China ODR system.


Zhang Juanjuan
Zhang Juanjuan is a senior lecturer at the Faculty of Law and researcher at the Centre of Latin American Studies at the Southwest University of Science and Technology, China. She is also a PhD candidate at the Faculty of Law, University of Macau, Macau, China.
Article

Access_open The Promise and Potential of Online Dispute Resolution in Japan

Journal International Journal of Online Dispute Resolution, Issue 2 2017
Keywords Online Dispute Resolution, ODR, ADR, e-Commerce
Authors Hiroki Habuka and Colin Rule
AbstractAuthor's information

    Information technology has dramatically changed the way consumers and businesses transact around the world. Many consumer goods (such as videos, music and software) are purchased online through the Internet instead of through physical stores. Businesses have similarly migrated many of their commercial transactions online, including proposals, due diligence, negotiation and signing. However, most dispute resolution processes have not yet made a similar move; they occur face-to-face, even when the dispute arose online. This has led to a new type of dispute resolution, called ODR (or Online Dispute Resolution). ODR is the use of technology to resolve disputes, and it is being promoted in many countries around the world as a model for civil justice in an online age. North America and the European Union (EU) have aggressively promoted ODR, and there are many ODR projects currently underway. As one of the leading online economies in the world, Japan is facing many of the same challenges as the rest of the world in providing fast and fair resolutions to online consumers. But to date, ODR has not gotten much traction in Japan. Recently, the Japanese Consumer Network published a report about ODR for cross-border e-commerce transactions and encouraged the government to establish a working group for implementation of ODR. However, discussion by multiple stakeholders towards practical implementation of ODR has not yet started in earnest. This article aims to focus the discussion about how to implement ODR in Japan, providing information about the latest developments in global ODR frameworks and envisioning the challenges ODR faces in the Japanese market.


Hiroki Habuka
Hiroki Habuka is a Deputy Director of Information Economy Division, Commerce and Information Policy Bureau, of Ministry of Economy, Trade and Industry of Japan (METI). He graduated from University of Tokyo Law School (J.D.) and Stanford Law School (LL.M.).

Colin Rule
Colin Rule is Vice President, Online Dispute Resolution, Tyler Technologies. He served as Director of Online Dispute Resolution at eBay and PayPal, and co-founded Modria.com, an ODR provider that was sold to Tyler Technologies in 2017.
Conference Paper

Artificial Intelligence and Online Dispute Resolution Systems Design

Lack 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
AbstractAuthor's information

    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.


Leah Wing
Leah Wing is Co-Director, National Center for Technology and Dispute Resolution, and Senior Lecturer II, Legal Studies Program, Department of Political Science, University of Massachusetts, Amherst (USA).
Article

The Law of Consumer Redress in an Evolving Digital Market

Upgrading 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
AbstractAuthor's information

    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.


Pablo Cortés
Pablo Cortés is Professor of Civil Justice, University of Leicester, UK.
Article

Intersecting Professions

A 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
AbstractAuthor's information

    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.


Michal Alberstein
Michal Alberstein is a Full Professor at The Faculty of Law, Bar-Ilan University, Israel. She is also the Primary Investigator on an ERC consolidator grant to study Judicial Conflict Resolution (JCR).

Nadav Davidovitch PhD
Nadav Davidovitch, MD, MPH, PhD is an epidemiologist and public health physician. He is a Full Professor and Director, School of Public Health, Faculty of Health Sciences and the Guilford-Glaser Faculty of Business and Management at Ben-Gurion University of the Negev in Israel.

Veronika Kéri
PhD student, Eötvös Loránd University Faculty of Law.

Zoltán Pozsár-Szentmiklósy
Assistant Professor, Eötvös Loránd University Faculty of Law.

Petra Lea Láncos
Researcher – Deutsches Forschungsinstitut für öffentliche Verwaltung (Speyer); Associate Professor – Pázmány Péter Catholic University, Faculty of Law (Budapest); Freelance interpreter (ACI) of the European Union.

Írisz E. Horváth
Junior assistant researcher, Pázmány Péter Catholic University, Faculty of Law and Political Sciences, Budapest.
Article

The EU Migrant Quota Referendum in Hungary

The Legal Aspects of a Primarily Political Device

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2017
Authors László Komáromi
Author's information

László Komáromi
Associate Professor at Pázmány Péter Catholic University, Faculty of Law and Political Sciences.

Christine Byron
Lecturer in Law, Cardiff University.
Article

Freedom of Religion at the Workplace

Background to the Ruling of the Court of Justice of the European Union in the Achbita and Bougnaoui Cases

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2017
Authors János Tamás Czigle
Author's information

János Tamás Czigle
PhD researcher at Pázmány Péter Catholic University Faculty of Law and Political Sciences, Budapest.
Article

French Constitution, Droit Administratif and the Civil Code

Journal European Journal of Law Reform, Issue 3 2017
Keywords Droit Administratif, Civil Code, Conseil d’État, public order
Authors Zia Akhtar
AbstractAuthor's information

    Droit Administratif in France is a separate branch of law that exists in parallel to the civil and criminal law. The law has been developed from the concept of separation of powers that is ingrained in the French constitution. Its concepts derive from the Code civil that is implemented in France since its inception in the Napoleonic era and this has undergone reform that has made the role of the judges more interventionist. The highest administrative court is the Conseil d’État, which is at the apex of the machinery of administrative courts that are an important part of public law’s discourse and there is a hierarchy of courts that consider appeals and regulate the norms of conduct of state officials towards the citizens. The judges receive induction and training before taking on the role of occupation and that has been inculcated in the French administrative court judges. This article looks at the separate system of administrative law and its success in preserving the necessary checks and balances in the constitution, which it is intended to protect. This is an examination of the developing concept of French justice, the doctrine of separation of powers and civil procedural changes that enable the grievance of citizens against officials to be heard more expeditiously.


Zia Akhtar
LLB (Lon), LLM (Lon), Gray’s Inn, PhD candidate (Sussex). Zia Akhtar is a leading writer on judicial review, regulatory law and EU law. He undertakes research in the comparative law between the common law and the civil law countries.
Showing 1 - 20 of 46 results
« 1 3
You can search full text for articles by entering your search term in the search field. If you click the search button the search results will be shown on a fresh page where the search results can be narrowed down by category or year.