Search result: 13 articles

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Year 2017 x
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

Intel Corporation’s Story

Transforming Unproductive Conflict into Collaborative Solutions

Journal Corporate Mediation Journal, Issue 2 2017
Keywords workplace mediation programme, workplace conflicts, co-mediation, mediation benefits
Authors Pat Lau and Jodi Maslowski
AbstractAuthor's information

    This article reviews the authors’ experience in implementing an in-house workplace mediation programme at Intel Corporation. The authors describe the business value proposition and how workplace mediation connects into the broader corporate conflict management systems. The text focusses on key implementation design elements, such as how the programme is positioned vis-à-vis the formal HR processes; the critical role played by the triage process; and important benefits of utilizing co-mediation. This article will inform readers about the business and employee benefits of workplace mediation.


Pat Lau
Pat Lau, Legal Investigator, Mediator Corporate Legal Group, Intel Corporation.

Jodi Maslowski
Jodi Maslowski, Factory HR Manager, Mediator Human Resources, Intel Corporation.

Tamás Kollarik
Member of the Media Council of the National Media and Infocommunications Authority, leading coordinator of the Hungarian Media Patronage Program since its foundation in 2011, visiting lecturer at Budapest Metropolitan University at the Institute of Motion Picture Arts.

Sándor Takó
Producer of Romis Film Group, visiting lecturer at Pázmány Péter Catholic University at the Department of Civil Law and the Budapest Metropolitan University at the Institute of Motion Picture Arts.
Article

Fixed Book Price Regimes

Beyond the Rift between Social and Economic Regulation

Journal European Journal of Law Reform, Issue 3 2017
Keywords fixed book price policies (FBP), Brazil, Resale Price Maintenance (RPM), social regulation, antitrust law
Authors Carlos Ragazzo and João Marcelo da Costa e Silva Lima
AbstractAuthor's information

    Brazil is currently discussing the introduction of a nation-wide Fixed Book Price (“FBP”) policy, thus providing context for a discussion of its welfare benefits. There is a rift between the reasons for implementing FBP regimes, and those used to scrutinize them. In order for the debate surrounding the pros and cons of implementing FBP regimes to become more productive, one must investigate the links between the reasons for designing and enforcing such policies, on one side, and standard antitrust analysis, on the other. There are many interesting arguments at the table that both corroborate and compromise the case for an FPB policy. However, throughout history, these policies have experimented cognizable trends. The objective FBP regimes pursue and their design have changed subtly, yet relevantly throughout history. In our view, the current academic and public policy debate surrounding FBP regimes, in both countries considering adopting or revoking them, would benefit from an enhanced awareness of these trends and their policy implications. Ultimately, so would the antitrust analysis of these policies. We argue that a better grasp of these trends could potentially result in a more sober examination of the welfare risks associated with FBP policies.


Carlos Ragazzo
Carlos Ragazzo is Professor of Law at Fundação Getulio Vargas in Rio de Janeiro; he has a doctorate degree from Universidade do Estado do Rio de Janeiro (UERJ) and an LL.M from New York University School of Law.

João Marcelo da Costa e Silva Lima
João Marcelo da Costa e Silva Lima has an M.A. in Regulatory Law from Fundação Getulio Vargas in Rio de Janeiro.
Article

Access_open Evaluating BEPS

Journal Erasmus Law Review, Issue 1 2017
Keywords tax avoidance, tax evasion, benefits principle
Authors Reuven S. Avi-Yonah and Haiyan Xu
AbstractAuthor's information

    This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.


Reuven S. Avi-Yonah
Reuven Avi-Yonah is Irwin I. Cohn Professor of Law, the University of Michigan.

Haiyan Xu
Haiyan Xu is Professor of Law, University of International Business & Economics, Beijing; SJD candidate, the University of Michigan.
Article

Access_open The Integrity of the Tax System after BEPS: A Shared Responsibility

Journal Erasmus Law Review, Issue 1 2017
Keywords flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals
Authors Hans Gribnau
AbstractAuthor's information

    The international tax system is the result of the interaction of different actors who share the responsibility for its integrity. States and multinational corporations both enjoy to a certain extent freedom of choice with regard to their tax behaviour – which entails moral responsibility. Making, interpreting and using tax rules therefore is inevitably a matter of exercising responsibility. Both should abstain from viewing tax laws as a bunch of technical rules to be used as a tool without any intrinsic moral or legal value. States bear primary responsibility for the integrity of the international tax system. They should become more reticent in their use of tax as regulatory instrument – competing with one another for multinationals’ investment. They should also act more responsibly by cooperating to make better rules to prevent aggressive tax planning, which entails a shift in tax payments from very expert taxpayers to other taxpayers. Here, the distributive justice of the tax system and a level playing field should be guaranteed. Multinationals should abstain from putting pressure on states and lobbying for favourable tax rules that disproportionally affect other taxpayers – SMEs and individual taxpayers alike. Multinationals and their tax advisers should avoid irresponsible conduct by not aiming to pay a minimalist amount of (corporate income) taxes – merely staying within the boundaries of the letter of the law. Especially CSR-corporations should assume the responsibility for the integrity of the tax system.


Hans Gribnau
Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden University, The Netherlands.
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.
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

The Politicization of ex post Policy Evaluation in the EU

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords policy evaluation, Better Regulation, participation, REFIT, politicization
Authors Stijn Smismans
AbstractAuthor's information

    The European Commission’s 2015 Better Regulation package has placed ex post evaluation at the centre of European governance. This strengthens a trend of gradual politicization of evaluation in European policymaking. This article analyses how the European Commission’s approach to ex post policy evaluation has changed over the last decade. It shows how evaluation has developed from a rather technical process to a more politicized process, which is clearly linked to political priority setting, subject to centralized control, and involving a wider set of actors. At the same time, the Commission avoids a profound debate on the merits and objectives of the process of evaluation itself. The article concludes on the merits and risks of evaluation at times of rising populism.


Stijn Smismans
Stijn Smismans is a professor of law at the School of Law and Politics and director of the Centre for European Law and Governance at Cardiff University.

Martin Brink
Article

The Corporate Mediator – Supporting People, Fights, Flights and Flows

Journal Corporate Mediation Journal, Issue 1 2017
Keywords conflict resolution, ethics, EUROCONTROL, international public service, social dialogue
Authors Anna Doyle
AbstractAuthor's information

    Responding to Martin Brinks’ inaugural CMJ article (that asked if corporate mediation was a prospect for the legal department and for organisations as a whole) Anna Doyle responded with a resounding affirmative. A professional career that has spanned over four decades took her on a route through national and international public services, working in areas as diverse as promoting legislation for social justice to supporting the safety of air navigation. Her first-hand experience of the challenge of responding to the ups and downs of daily working life in a multi-cultural setting has opened up new frontiers in awareness of the value of conflict resolution. Her work at EUROCONTROL has pioneered the role of corporate mediator and has embedded mediation and ethics in organisational life in a way that aims to bring added value and promote shared insight.


Anna Doyle
Anna Doyle is Mediator & Ethics Officer at EUROCONTROL, the European Organisation for the Safety of Air Navigation based in Brussels. She specialises in mediation, ethics, conflict resolution, human resources management, social dialogue and negotiation. She is a Practitioner Member of the Mediators’ Institute of Ireland and a Certified Mediator with the International Mediation Institute.
Article

NewSpace

Putting an End to National Prestige and Accountability?

Journal International Institute of Space Law, Issue 2 2017
Authors Ulrike M. Bohlmann and Moritz Bürger
Author's information

Ulrike M. Bohlmann
Dr. Ulrike M. Bohlmann, European Space Agency, Paris, France.

Moritz Bürger
Moritz Bürger, B.A., Eberhard Karls University of Tübingen, Tübingen, Germany.
Article

Access_open The Demos as a Plural Subject

Journal Netherlands Journal of Legal Philosophy, Issue 1 2017
Keywords democracy, demos, normativity, Margaret Gilbert, joint commitment
Authors Bas Leijssenaar
AbstractAuthor's information

    Existing conceptualizations of the demos fail to treat issues of composition and performativity consistently. Recent literature suggests that both aspects are required in a satisfactory account of the demos. An analysis of this literature suggests several desiderata that such an account must meet. I approach the definition of demos with a conceptual framework derived from Margaret Gilbert’s plural subject theory of social groups. I propose an account of demos as a plural subject, constituted by joint commitment. This account offers an improved and consistent understanding of normativity, composition, agency, and cohesion of demos.


Bas Leijssenaar
Bas Leijssenaar is PhD-candidate at the Institute of Philosophy, Centre for Social and Political Philosophy of the University of Leuven.
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