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. |
Search result: 48 articles
Year 2017 xArticle |
|
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 |
Article |
|
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. |
Article |
|
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. |
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. |
Article |
Intel Corporation’s StoryTransforming 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. |
Article |
The Legitimacy of Final Statements and Reports of National Contact PointsAn 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 |
Article |
|
Journal | Erasmus Law Review, Issue 3 2017 |
Keywords | ECtHR, UNHRC, religious manifestations, religious minorities, empirical analysis |
Authors | Fabienne Bretscher |
AbstractAuthor's information |
Confronted with cases of restrictions of the right to manifest religious beliefs of new religious minorities formed by recent migration movements, the ECtHR and the UNHRC seem to opt for different interpretations and applications of this right, as recent conflicting decisions show. Based on an empirical legal analysis of the two bodies’ decisions on individual complaints, this article finds that these conflicting decisions are part of a broader divergence: While the UNHRC functions as a protector of new minorities against States’ undue interference in their right to manifest their religion, the ECtHR leaves it up to States how to deal with religious diversity brought by new minorities. In addition, a quantitative analysis of the relevant case law showed that the ECtHR is much less likely to find a violation of the right to freedom of religion in cases brought by new religious minorities as opposed to old religious minorities. Although this could be a hint towards double standards, a closer look at the examined case law reveals that the numerical differences can be explained by the ECtHR’s weaker protection of religious manifestations in the public as opposed to the private sphere. Yet, this rule has an important exception: Conscientious objection to military service. By examining the development of the relevant case law, this article shows that this exception bases on a recent alteration of jurisprudence by the ECtHR and that there are similar prospects for change regarding other religious manifestations in the public sphere. |
Article |
|
Journal | Netherlands Journal of Legal Philosophy, Issue 2 2017 |
Keywords | Sincerity of emotions, Guilt, Feelings, Apology, Offender |
Authors | Margreet Luth-Morgan |
AbstractAuthor's information |
This paper discusses the meaning and the importance of emotions, in particular the sincere guilt feelings of the offender. It is argued that the emotion of guilt reveals important information about the offender’s values and normative position. In the remainder of the paper, special consideration is awarded to the argument concerning ritual apologies, which might contain value even when insincere. This argument is rejected, on two grounds: 1. if the apology ritual does not aim for sincere guilt feelings, then the use of the symbol of apology is not fitting; and 2. if the apology ritual does aim for sincere guilt, then an insincere apology devalues the sincere expression. |
Article |
|
Journal | Netherlands Journal of Legal Philosophy, Issue 2 2017 |
Keywords | empirical legal studies, apologies, procedural justice, humiliation, victim rights |
Authors | Vincent Geeraets and Wouter Veraart |
AbstractAuthor's information |
The central question in this article is whether an empirical-legal approach of victimhood and victim rights could offer a sufficient basis for proposals of legal reform of the legal system. In this article, we choose a normative-critical approach and raise some objections to the way in which part of such research is currently taking place in the Netherlands, on the basis of two examples of research in this field, one dealing with compelled apologies as a possible remedy within civil procedural law and the other with the victim’s right to be heard within the criminal legal procedure. In both cases, we argue, the strong focus on the measurable needs of victims can lead to a relatively instrumental view of the legal system. The legal system must then increasingly be tailored to the wishes and needs of victims. Within this legal-empirical, victim-oriented approach, there is little regard for the general normative principles of our present legal system, in which an equal and respectful treatment of each human being as a free and responsible legal subject is a central value. We argue that results of empirical-legal research should not too easily or too quickly be translated into proposals for legal reform, but first become part of a hermeneutical discussion about norms and legal principles, specific to the normative quality of legal science itself. |
Article |
On China Online Dispute Resolution MechanismFollowing 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. |
Article |
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 |
AbstractAuthor's information |
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). |
Article |
The 2017 Manfred Lachs Space Law Moot Court CompetitionCase Concerning Lunar Facilities and Withdrawal from the Outer Space Treaty (Republic of Perovsk v. Republic of Titan) |
Journal | International Institute of Space Law, Issue 12 2017 |
Authors | Melissa K. Force |
Author's information |
Conference Paper |
Creating Standards for ODR |
Journal | International Journal of Online Dispute Resolution, Issue 2 2017 |
Authors | Daniel Rainey |
Author's information |
Article |
|
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. |
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 |
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. |
Article |
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 |
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. |
Conference Paper |
Opening Remarks by Conference Chair Graham Ross |
Journal | International Journal of Online Dispute Resolution, Issue 2 2017 |
Authors | Graham Ross |
Author's information |
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 |
AbstractAuthor's information |
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. |
Article |
European Regulation on Online Dispute ResolutionA Comment on Its Enforcement in Italy |
Journal | International Journal of Online Dispute Resolution, Issue 2 2017 |
Keywords | European Regulation, ODR, ADR, Italian enforcement |
Authors | Rebecca Berto |
AbstractAuthor's information |
The European single market is a symbol of European integration. Certainly, the European internal market brings great opportunities to its citizens and professionals, especially when the European legislators enact new provisions in order to boost the internal market. |
Article |
Analytical Framework for the Resolution of Conflicts and Crises in the Israeli Health System |
Journal | International Journal of Conflict Engagement and Resolution, Issue 1 2017 |
Keywords | labor disputes, health policy, public health, conflict resolution |
Authors | Adi Niv-Yagoda |
AbstractAuthor's information |
The Israeli health system consists of approximately 200,000 employees in a variety of positions, such as: doctors, nurses, pharmacists, psychologies, physical therapists, lab workers, speech therapists, occupational therapists, dieticians, orderlies, administrators and housekeeping workers and many more. (Ministry of Health, 2016). The system has gone through long-lasting struggles, conflicts and crises initiated by power groups and various functional representations and unions. This article will focus on conflicts occurring between doctors, in their professional occupation, and the governmental ministries (Health and Treasury). In addition, it will examine the processes that encourage the occurrence of conflicts in the health system. Even though doctors do not represent the entire health system, it is important to emphasize that they are its beating heart. Their weight in the general health system is extremely high, much higher than their relative part therein. |