Search result: 28 articles

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Year 2017 x
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.

    The Polish Supreme Court has recently confirmed that the collective dismissal procedure should also cover cases where the employment relationship is terminated as a result of the termination of conditions of work or pay.


Marcin Wujczyk Ph.D.
Marcin Wujczyk, Ph.D., is an associate professor at the Jagiellonian University and an attorney with Ksiazek & Bigaj Law Firm, www.ksiazeklegal.pl.

    The Supreme Court has ruled in favour of a man seeking to establish that, if he died, his husband should be entitled to the same survivor’s pension as a female spouse would receive in the same circumstances. The Court unanimously held that an exemption in the Equality Act 2010 allowing employers to exclude same-sex partners from pension benefits accruing before December 2005, was incompatible with EU law and should be disapplied.


Anna Bond
Anna Bond is an associate at Lewis Silkin LLP: www.lewissilkin.com.

    The highest administrative court in the Netherlands has delivered a razor-sharp ruling on the intra-community service provision set out in Articles 56 and 57 of the Treaty on the Functioning of the European Union). This concerns ‘new’ EU-nationals who are still under transitional measures with regard to access to the labour markets of ‘old’ EU Member States. The judgment was preceded by a request from the Chairman to a State Councillor Advocate General to deliver his opinion on various aspects of punitive administrative law practice in the Netherlands. Both the opinion and the judgment are a welcome clarification and addition (or even correction) on the practice.


Bart J. Maes
Bart J. Maes is a partner at Maes Staudt Advocaten N.V. in Eindhoven, the Netherlands (www.maes-staudt.nl).
ECJ Court Watch

ECJ 21 September 2017, case C-149/16 (Halina Socha v. Szpital Specjalistyczny), Collective redundancies

Halina Socha, Dorota Olejnik and Anna Skomra – v – Szpital Specjalistyczny im. A. Falkiewicza we Wrocławiu

Journal European Employment Law Cases, Issue 4 2017
Keywords Collective redundancies
Abstract

    A unilateral amendment of employment conditions qualifies as ‘redundancy’ within Directive 98/59 on collective redundancies, if the employee’s refusal entails the termination of the employment contract.


Márton Leó Zaccaria
Senior Lecturer, University of Debrecen Faculty of Law, Department of Agricultural Law, Environmental Law and Labour Law.

Endre Győző Szabó
Vice president of the National Authority of Data Protection and Freedom of Information.

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.
Article

Sensitive Issues before the European Court of Justice

The Right of Residence of Third Country Spouses Who Became Victims of Domestic Violence, as Well as Same-Sex Spouses in the Scope of Application of the Free Movement Directive (Legal Analysis of the NA and Coman Cases)

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

Laura Gyeney
Associate professor, Péter Pázmány Catholic University, Faculty of Law and Political Sciences, Department for European Law.

Balázs András Orbán
Head of Research at the Századvég Foundation, Director General of the Migration Research Institute, assistant lecturer at the National University of Public Service.
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.
Article

Report of the 12th Eilene M. Galloway Symposium on Critical Issues in Space Law

Implementation of the Outer Space Treaty: Issues for the New U.S. National Space Council

Journal International Institute of Space Law, Issue 11 2017
Authors Danielle Miller
Author's information

Danielle Miller
Formerly with the National Strategic Research Institute and the University of Nebraska College of Law, currently in private practice.

    A recent decision by the Irish Supreme Court ruled that the blanket ban on asylum seekers working in Ireland was unconstitutional and had to be changed.


Orla O’Leary
Orla O’Leary is a Senior Associate at Mason Hayes & Curran in Dublin (www.mhc.ie).
Case Reports

2017/30 Discrimination of workers’ representatives – burden of proof (LI)

Journal European Employment Law Cases, Issue 3 2017
Keywords Discrimination (other), Discrimination of workers’ representatives
Authors Vida Petrylaite
AbstractAuthor's information

    The Lithuanian Supreme Court has found discrimination against an employee based on his trade union activities and ruled that there was no need for the burden of proof to shift to the employer.


Vida Petrylaite
Vida Petrylaite is a partner with CONFIDENCE Law Office, Vilnus (www.confidence.lt).

    The Dutch Supreme Court decided that proceedings of a company against its managing director should be brought before the court in the country where the managing director is domiciled, in accordance with Article 20(1) of Council Regulation (EC) No 44/2001 of 22 December 2000 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters. This only applies if the managing director, in his capacity as director and manager, for a certain period of time, performed services for and under the direction of the company in return for remuneration, since in such a case it is presumed that he has an employment agreement as a worker.


Edith Franssen
Edith Franssen is an attorney at law at Loyens & Loeff and lecturer of Labour Law at the Erasmus University Rotterdam.
Article

Access_open Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View

Journal Erasmus Law Review, Issue 1 2017
Keywords BEPS, value creation, tax structuring, international taxation
Authors Paul Lankhorst and Harmen van Dam
AbstractAuthor's information

    The international tax landscape is changing and it is changing fast. The political perception is that taxation of multinational enterprises is not aligned with the ‘economic activity’ that produces their profits (i.e. not aligned with ‘value creation’). The perception links ‘value creation’ with ‘employees and sales’.
    In the BEPS Project of the OECD, the OECD attempts to combat base erosion and profit shifting and to align taxation with value creation. In this article, the authors discuss the impact they expect BEPS to have on tax advisory and tax planning. The focus goes to BEPS Actions 7, 8-10 and 13.
    By maintaining the separate entity approach under BEPS for the taxation of multinationals, has the OECD been forced to ‘stretch’ existing rules beyond their limits? Will the created uncertainty lead to a shift from ‘aggressive tax planning’ by multinationals to ‘aggressive tax collection’ by tax administrations? Will the role of tax advisory change from advising on the lowest possible effective tax rate to a broader advice including risk appetite and public expectations?


Paul Lankhorst
Paul Lankhorst, MSc LLM, is tax adviser at Loyens & Loeff.

Harmen van Dam
Harmen van Dam, LLM, is tax partner at Loyens & Loeff.
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

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.

    The rule has been confirmed again: the Fixed Term Employees (Prohibition on Discrimination) Law, Law 98(I)/2003 and EU Directive 1999/70 (the ‘Directive’) apply equally to all indefinite term contracts of both public and private sector employees and any remedy provided by the employer for failure to comply must be fair and equitable.


Panayiota Papakyriacou
Panayiota Papakyriacou is a lawyer at George Z. Georgiou & Associates LLC, www.gzg.com.cy.

    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.
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