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Year 2017 x
Article

Access_open Legality of the World Bank’s Informal Decisions to Expand into the Tax Field, and Implications of These Decisions for Its Legitimacy

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
AbstractAuthor's information

    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.


Uyanga Berkel-Dorlig
Ph.D. candidate in the Department of Tax Law, Erasmus School of Law, Erasmus University Rotterdam, 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.

Olga A. Volynskaya
Russian Foreign Trade Academy, Russian Federation, o.a.volynskaya@gmail.com.
Article

New Space Activities and Legislation

A General Overview with a Specific Reference to the Ongoing Debate in Italy

Journal International Institute of Space Law, Issue 2 2017
Authors Marina Gagliardi, Nicoletta Bini, Cristina Marabottini e.a.
Author's information

Marina Gagliardi
Marina Gagliardi, Legal Affairs Unit, Italian Space Agency, Rome, Italy.

Nicoletta Bini
Nicoletta Bini, Legal Affairs Unit, Italian Space Agency, Rome, Italy.

Cristina Marabottini
Cristina Marabottini, Legal Affairs Unit, Italian Space Agency, Rome, Italy.

Gianfranco Gabriele Nucera
Gianfranco Gabriele Nucera, Department of Political Sciences, Sapienza University of Rome.
Article

The Hague Space Resources Governance Working Group

Second Progress Report and the Way Forward

Journal International Institute of Space Law, Issue 2 2017
Authors Tanja Masson-Zwaan, René Lefeber, Giuseppe Reibaldi e.a.
Author's information

Tanja Masson-Zwaan
Tanja Masson-Zwaan (corresponding author), International Institute of Air & Space Law, Leiden University, The Netherlands, t.l.masson@law.leidenuniv.nl.

René Lefeber
René Lefeber, Netherlands Ministry of Foreign Affairs, The Netherlands, rene.lefeber@minbuza.nl.

Giuseppe Reibaldi
Giuseppe Reibaldi, Special Space Policy Advisor, The Netherlands, giuseppe.reibaldi@gmail.com.

Dimitra Stefoudi
Dimitra Stefoudi, International Institute of Air & Space Law, Leiden University, The Netherlands, d.stefoudi@law.leidenuniv.nl.
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