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: 172 articles
Year 2017 xArticle |
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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 |
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Editorial |
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Journal | Erasmus Law Review, Issue 2 2017 |
Authors | Arnaud de Graaf |
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Journal | Erasmus Law Review, Issue 2 2017 |
Keywords | base erosion and profit shifting, OECD, G20, legitimacy, international tax reform |
Authors | Sissie Fung |
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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. |
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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 |
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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. |
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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 |
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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. |
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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 |
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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. |
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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 |
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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. |
Editorial |
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Journal | European Journal of Law Reform, Issue 4 2017 |
Authors | Jonathan Teasdale |
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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 |
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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. |
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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 |
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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. |
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The Negotiation Element in MediationThe Impact of Anchoring |
Journal | Corporate Mediation Journal, Issue 2 2017 |
Authors | Martin Brink |
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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 |
ECJ Court Watch |
ECJ 14 September 2017, case C-168/16 and C-169/16 (Ryanair), Private international lawSandra Nogueira and Others – v – Crewlink Ireland Ltd and Miguel José Moreno Osacar – v – Ryanair Designated Activity Company |
Journal | European Employment Law Cases, Issue 4 2017 |
Keywords | Private international law |
Abstract |
When determining the place from which airline cabin crewmembers habitually carry out their work, the concept of ‘home base’ is a significant indicator. |
Case Reports |
2017/52 Greek austerity bills do not apply to Greek citizens employed in Germany (GE) |
Journal | European Employment Law Cases, Issue 4 2017 |
Keywords | Fundamental rights |
Authors | Othmar K. Traber |
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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. |
Case Reports |
2017/48 Supreme Court rules on scope of collective dismissal procedure (PL) |
Journal | European Employment Law Cases, Issue 4 2017 |
Keywords | Collective dismissal |
Authors | Marcin Wujczyk Ph.D. |
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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. |
Case Reports |
2017/45 No overtime premiums under collective bargaining agreements for individually agreed part-time employment (GE) |
Journal | European Employment Law Cases, Issue 4 2017 |
Keywords | Discrimination other |
Authors | Paul Schreiner |
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A clause in a collective bargaining agreement stipulating that overtime premiums for part time employees are only payable if their monthly working hours exceed those of a full-time employee is not discriminatory. |
Case Reports |
2017/41 New approach to burden of proof in discrimination claims (UK) |
Journal | European Employment Law Cases, Issue 4 2017 |
Keywords | General discrimination |
Authors | Hannah Price |
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The Employment Appeal Tribunal (EAT) has adopted a new approach to the burden of proof in discrimination cases. Up to now, the courts have held that the claimant must, in the first instance, prove sufficient facts from which (in the absence of any other explanation) an inference of discrimination can be drawn. Once the claimant has established these facts, the burden of proof shifts to the respondent to show that he or she did not breach the provisions of the Act. The EAT has now said that courts should consider all of the evidence (both the claimant’s and the respondent’s) when making its finding of facts, in order to determine whether or not a prima facie case of discrimination has been made out. It is then open to the respondent to demonstrate that there was no discrimination. This is an important development in how the burden of proof is dealt with in discrimination cases. It clarifies that it is not only the claimant’s evidence which will be scrutinised in determining whether the burden of proof has shifted, but also the respondent’s evidence (or lack thereof). |
Case Reports |
2017/49 Employer’s obligation to offer work and provide training at the end of fixed-term employment contract (FI) |
Journal | European Employment Law Cases, Issue 4 2017 |
Keywords | Fixed-term work |
Authors | Kaj Swanljung and Janne Nurminen |
AbstractAuthor's information |
The Supreme Court of Finland has ruled that an employer had legitimate grounds to make 16 consecutive fixed-term employment contracts with an employee who did not hold the degree required by law for permanent employment as a social worker. However, the employer had neglected its obligation to offer work and provide training for the employee and was obliged to pay compensation for unjustified termination of the employment relationship. |
Case Reports |
2017/40 The right of trade unions acting on a territorial level to represent employees and take part in the information and consultation procedures in the workplace (LI) |
Journal | European Employment Law Cases, Issue 4 2017 |
Keywords | Collective labour law |
Authors | Vida Petrylaite |
AbstractAuthor's information |
The Lithuanian Supreme Court ruled that a trade union acting on a territorial level has no right to represent all the employees in a single enterprise or participate in information and consultation procedures, if (i) the majority of the employees have not specifically accorded this function to the trade union or (ii) the trade union is not able to prove that a structural sub-unit has been established in that enterprise. |
Case Reports |
2017/46 Supreme Court upholds right to equal survivors’ pensions for same-sex partners (UK) |
Journal | European Employment Law Cases, Issue 4 2017 |
Keywords | Sexual orientation discrimination |
Authors | Anna Bond |
AbstractAuthor's information |
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. |