This dissertation explores the impact of international cultural heritage law on individuals and local communities, particularly through the lens of cultural heritage law's use of universalising... Show moreThis dissertation explores the impact of international cultural heritage law on individuals and local communities, particularly through the lens of cultural heritage law's use of universalising language such as the ‘cultural heritage of mankind’. It argues that this rhetoric empowers states to prioritise purportedly common interests over local ones, potentially erasing living heritage value in the process. The dissertation places cultural heritage law in the context of broader international legal trends, in particular the tension between the pursuit of common interests through international law and the enduring influence of state sovereignty as a structuring principle of that law. It argues that contemporary cultural heritage law often fails to effectively limit state powers or protect the interests of individuals and local communities. It thus calls for stronger guarantees of participation within cultural heritage law, drawing upon legal standards developed within environmental law and human rights law. The dissertation suggests a rethinking the concept of ‘universal interest’ in heritage law to qualify the operation of state sovereignty and to better accommodate the interests of individuals and local communities, emphasizing their role as central actors and the need to bridge the gap between local and global interests in cultural heritage protection. Show less
Corporate taxation has become an important topic of public debate and corporate tax planning has met with strong societal criticism. In response to these societal concerns, the Organization for... Show moreCorporate taxation has become an important topic of public debate and corporate tax planning has met with strong societal criticism. In response to these societal concerns, the Organization for Economic Co-operation and Development (OECD) launched the OECD/G20 BEPS project. In light of these developments, research on the professional practice of corporate tax planning has become more relevant. In this book, the author investigates tax professionals’ reactions to changing societal expectations of corporate tax planning. Taking a qualitative approach, the responses of different types of tax professionals of the Dutch corporate tax field were examined. Particular attention was paid to the manner in which tax professionals understand corporate tax planning and the public discussion, to what degree societal norms influence the professional practice of corporate taxation, and to what degree tax professionals have altered their role perceptions in response to public concerns of corporate tax planning. Show less
Ten years ago, the Single Supervisory Mechanism (SSM) was created, centralizing European banking supervision. In the SSM, the European Central Bank (ECB) cooperates closely with the National... Show moreTen years ago, the Single Supervisory Mechanism (SSM) was created, centralizing European banking supervision. In the SSM, the European Central Bank (ECB) cooperates closely with the National Competent Authorities (NCAs). The unprecedented degree of integration between NCAs and the ECB leads to supervision often being a joint exercise. SSM composite procedures are a specific type of such a joint exercise.Composite procedures culminate in a final ECB or NCA decision, yet are based on input from both. This integrated decision-making forms a paradox with the European system of judicial protection, which to an important extent remains to be organised dualistically. In short, national courts still review only national acts while the EU Courts, in principle, review only EU acts.This paradox raises concerns regarding effective judicial protection. This dissertation aims to investigate whether the EU principle of effective judicial protection is currently safeguarded within the SSM, particularly where it concerns composite procedures. It examines both the action for annulment and the action for damages, addressing the interplay between the EU and Dutch national legal framework. It is concluded that effective judicial protection is not always achieved. The dissertation therefore proposes several recommendations aimed at enhancing effective judicial protection within SSM composite procedures. Show less
In landen met een ‘common law’ rechtssysteem wordt het woord ‘trust’ in de juridische zin gebruikt om te verwijzen naar de rechtsfiguur trust. De trust is gebaseerd op vertrouwen en is één van de... Show moreIn landen met een ‘common law’ rechtssysteem wordt het woord ‘trust’ in de juridische zin gebruikt om te verwijzen naar de rechtsfiguur trust. De trust is gebaseerd op vertrouwen en is één van de meest toegepaste rechtsfiguren in de internationale financiering- en estate planningspraktijk. Een insteller, de settlor, vertrouwt goederen toe aan een trustee, die vervolgens deze beheert ten behoeve van één of meer beneficiaries, of ter verwezenlijking van een bepaald doel. De trust wordt onder meer gebruikt om familievermogen te beschermen en aan de volgende generatie over te dragen, risicovol beleggen te faciliteren, ondernemingsvermogen veilig te stellen of het beheren van pensioengelden.De trust komt soms negatief in het nieuws, in verband met belastingontduiking en belastingontduiking. Niet geheel terecht, omdat in de ‘common law’ landen evenals in Nederland, anti-misbruikinstrumenten worden ingezet ter bestrijding van belastingontwijking en belastingduiking via vennootschappen en trusts. Deze negatieve connotatie is te wijten aan de vele misvattingen over juridische structuur van de trust in landen met een continentaal rechtssysteem zoals Nederland. Door deze misvattingen – in de politiek en de rechtsliteratuur – is de trust nimmer in het Nederlandse recht ingevoerd. Immers, onbekend maakt onbemind.Dit onderzoek behelst een rechtsvergelijkend onderzoek naar de Anglo-Amerikaanse trust, de Curaçaose trust en de introductie van de trust in het Nederlandse recht. Daarbij worden aan de hand van onder andere het Anglo-Amerikaanse trustrecht concrete oplossingen voor de rechtspraktijk gepresenteerd voor zowel de reparatie van de Curaçaose trustwetgeving als de wijze waarop de trust in het Nederlandse recht kan worden ingevoerd. Show less
In recent decades, countries around the globe have taken measures to stop sexual exploitation of children by transnational offenders. But despite the growing attention for this problem, scientific... Show moreIn recent decades, countries around the globe have taken measures to stop sexual exploitation of children by transnational offenders. But despite the growing attention for this problem, scientific research about sexual exploitation of children in the context of travel and tourism (SECTT) is in its infancy. Using a novel application of the theoretical framework of guardianship to SECTT, this doctoral dissertation investigates the role of third parties in combating child sexual exploitation by transnational offenders. How can governments, in both destination and sending countries, enact guardianship against SECTT? To what extent can individual citizens, like you and me, help to stop it? And which lessons can be learned for more effective policy?The studies in this book illustrate the possibilities and challenges for governments and citizens to enact guardianship against SECTT, while demonstrating different research methods that can be used to bring more light to this under-researched problem. Highlighting the importance of perceptions, unpicking the responsibilities of sending countries, and at times challenging popular conceptions, the book’s timely plea against superficial solutions draws attention to the need for more evidence-based policy. Those involved in child protection, from academics to practitioners, will find the material in this book an insightful starting point to inform new ways of confronting SECTT. Show less
This research identifies a model for the interpretation of a contract under Dutch law. The model answers the question of which method should be applied to interpret a contract in the contest of a... Show moreThis research identifies a model for the interpretation of a contract under Dutch law. The model answers the question of which method should be applied to interpret a contract in the contest of a specific case, considering existing legislation, case law and legal doctrine. The model indicates which method of interpretation (e.g., the objective-oriented method of interpretation) is applicable, based on a case specific selection and assessment of sources of interpretation (such as ‘the linguistic meaning of the wording’, ‘the pre-contractual phase’ or ‘trade usages’) by using contextual factors (e.g., ‘the nature of the contract’, ‘the nature and knowledge/experiences of the parties to the contract’ and ‘the manner of the formation of the contract’). A suitable method of interpretation can be identified and applied by selecting and balancing sources of interpretation in light of contextual factors. The model provides guidance on contract interpretation to parties engaged in a dispute about the meaning of the contract, and persons who need to solve such a dispute, such as judges and arbitrators. The law of evidence will also be considered. The model, as identified under Dutch law (see Chapters 2 to 5) will be evaluated and both foreign legal systems (English and French law) and transnational principles (the PECL, the DCFR and the PICC; see Chapters 6 to 8) will be considered. Show less
The right to free movement and the mobility of people as guaranteed by the Schengen Agreement have given rise to challenges regarding transnational organised crime and particularly migrant... Show moreThe right to free movement and the mobility of people as guaranteed by the Schengen Agreement have given rise to challenges regarding transnational organised crime and particularly migrant smuggling and human trafficking. Against the backdrop of processes of globalization and securitization of irregular immigration, the adoption of the United Nations Convention against Transnational Organised Crime in 2000 established a strict dichotomy between migrant smuggling and human trafficking. The distinction has led to different protective frameworks provided to (worthy) victims of human trafficking versus (undeserving) objects of migrant smuggling. This research addresses this legal dichotomy and unpacks the blurred boundaries between the two phenomena. Taking Belgium, a country of transit, as a case study, the work focuses on the sensitive topic of unauthorised ‘secondary migration movements’ taking place within the Schengen Area. Relying notably on semi-structured expert interviews, this socio-legal research empirically examines the functioning of the Belgian legal approach to deal with aggravated forms of migrant smuggling which allows victims to access the protective legal status usually strictly reserved to human trafficking victims. The research shows how this unique protective approach affects the governance of transit migration in Belgium, and more generally, unveils the real-life consequences of rigid legal categories. Show less
The effect of directives within the area of direct taxation on tax treaties has become more and more relevant in light of the increasing overlap between situations covered by directives and tax... Show moreThe effect of directives within the area of direct taxation on tax treaties has become more and more relevant in light of the increasing overlap between situations covered by directives and tax treaties, the changing nature of obligations arising from directives, and the interpretation by the EU Court of Justice of terms in directives that are similar to terms used in tax treaties. This book contains an analysis of the effect of directives on the interpretation and application of tax treaties from the perspectives of public international law and the laws of the EU. Regarding the effect of directives on the interpretation of tax treaties, this book addresses the question whether directives qualify must be taken into account when resorting to article 3(2) OECD Model and article 31 Vienna Convention 1969 and, if so, to what extent they could affect the interpretation of a tax treaty (while taking into account the duty of conforming interpretation). Additionally, this book looks into to what extent directives could affect the application of tax treaties under the conflict rules of public international law (lex posterior, lex specialis) as well as by means of the primacy of directives under the laws of the EU Show less
This research analyses to what extent China is achieving decent work based on a case study of decent working time. The word ‘achieving’ underlines that China is still in the process of securing... Show moreThis research analyses to what extent China is achieving decent work based on a case study of decent working time. The word ‘achieving’ underlines that China is still in the process of securing this aim. This research builds on a mixed methodology of case study, historical analysis, content analysis, structured critical analysis, and comparative law. The findings show that the development goal of decent work has not been achieved in China, but there are some significant developments. Particularly, many labour standards with regard to workers’ health and safety have markedly been intensified and increased, as have the making and enforcement of Chinese labour laws, which both are signals that China has created an environment receptive to further reform and development on its path to achieving decent work. Show less
Legal professionals spend up to a third of their time doing research. During this research legal information retrieval (IR) helps users find information that is relevant for them. These legal IR... Show moreLegal professionals spend up to a third of their time doing research. During this research legal information retrieval (IR) helps users find information that is relevant for them. These legal IR systems are important because the number of legal documents published online is growing exponentially.This research addresses the question: how can bibliometrics improve common ranking algorithms in legal information retrieval?Chapter 2 focuses on the users of legal IR systems. Users were surveyed to determine whether legal practitioners (searching for themselves) and information professionals (searching for others) have the same perception of relevance. This was done by comparing the factors of relevance they consider then evaluating search results. We found no reason to distinguish between these user groups. With regards to the distinction between legal scholars and legal practitioners, it was determined in Chapter 3 that the usage and citations between scholarly and non-scholarly publications show no reason to create separate rankings users based on their affiliation.Chapter 3 regards the documents in the legal IR system. The citation and usage analysis provided the theoretical insight that citations in legal documents measure part of a broad scope of impact, or relevance, on the entire legal field. Using this information a bibliometric-enhanced ranking variable was created.There are several challenges to evaluating a live domain specific IR system. Chapter 4 deals with these challenges and why common evaluation methods in IR are not applicable. In the end, in Chapter 5, a cost based model is used for evaluation, which shows a reduction of cost for the user.Combining all this information this thesis shows that a bibliometric-enhanced ranking feature that takes into account both usage and citations (two flavors of impact relevance), and increases in influence as the reliability of the data grows (in combination with a recency feature that gives new documents the benefit of the doubt and decreases at the same rate as the bibliometric feature increases), can reduce the cost required from legal professionals (whether practitioner, scholar or legal information professional) to find the point of satisfaction in the completeness ideal/research reality trade-off. Show less
This thesis examines the normative dimensions of the acts that constitute international crimes. It offers a conceptualisation of the normative dimensions of these acts as processes of construction... Show moreThis thesis examines the normative dimensions of the acts that constitute international crimes. It offers a conceptualisation of the normative dimensions of these acts as processes of construction and meaning making. Using the crimes of attacks on cultural property, pillage, sexual violence and reproductive violence as case studies for analysis, the thesis develops an interdisciplinary methodological approach which centralises the narratives and discourses that emerge around particular crimes as central to how they are given normative content in practice. This analysis reveals a diverse, flexible and dynamic normative picture of these crimes, which demonstrates how their normative meanings are not natural or given, but are instead produced through an ongoing process of meaning making that takes place throughout the legal process in a continuum of cases. Understanding the normative dimensions of the acts that constitute international crimes in these terms not only exposes a diversity of interests that transcends their dominant characterisations as violations of basic security rights, but also uncovers the processes through which their normative foundations are constructed and transformed internally through practice. This thesis ultimately offers a dynamic, pluralist and socially constructed account of wrong in international criminal law, which recognises the relationship between criminal wrong and transformations in the wider social and political order, and contributes to developing a more granular understanding of the nature of the representational work that international criminal justice does in the world. Show less
Dit promotieonderzoek gaat over de vraag of het recht op vrije artsenkeuze grondwettelijk is beschermd en in het bijzonder voortvloeit uit artikel 8 lid 1 EVRM. Tevens wordt onderzocht wat dit... Show moreDit promotieonderzoek gaat over de vraag of het recht op vrije artsenkeuze grondwettelijk is beschermd en in het bijzonder voortvloeit uit artikel 8 lid 1 EVRM. Tevens wordt onderzocht wat dit betekent voor het Nederlandse zorgstelsel, waaronder de Zorgverzekeringswet, Wet langdurige zorg, Jeugdwet en Wet maatschappelijke ondersteuning 2015. Show less
This book explores the effects of war and displacement on the South Sudanese Zande, a people frozen in time by the classical anthropology of Edgar Evans-Pritchard. The research started in Western... Show moreThis book explores the effects of war and displacement on the South Sudanese Zande, a people frozen in time by the classical anthropology of Edgar Evans-Pritchard. The research started in Western Equatoria State, South Sudan, at a time of hopeful reconstruction (2014-2015). Yet after war resumed in 2015, nearly a million South Sudanese refugees fled to neighbouring Uganda – and so the study continues with South Sudanese Zande refugees there (2015-2019). Based on hundreds of inter views with refugees and stayees, chiefs and elder s, government officials and former combatants, and ordinary people, this book places conflict, confusion, and the search for continuity at the heart of the historical ethnography of the South Sudanese Zande. The book focuses on the ties between people, between people and land, and the competing efforts to control those ties. These three foci relate to proto-legal questions that underpin human society: Who are we? To whom and where do we belong? And whose authority do we accept? This study shows that these foundational questions gain new salience in times of crisis, as people turn to nostalgia and utopia to escape present despair. Show less
During armed conflict, non-State armed groups (NSAGs) deprive individuals of their liberty on a regular basis. Yet, examining these activities goes beyond their mere acknowledgment. This thesis... Show moreDuring armed conflict, non-State armed groups (NSAGs) deprive individuals of their liberty on a regular basis. Yet, examining these activities goes beyond their mere acknowledgment. This thesis explores the legal regulation of NSAGs’ detention activities in non-international armed conflicts (NIACs) from a functional perspective. It does so by concentrating on NSAGs’ practices in this field, presenting and testing the hypothesis that international humanitarian law (IHL) and, on certain occasions, international human rights law (IHRL) oblige these actors not to arbitrarily deprive individuals of their liberty. Furthermore, it argues that NSAGs must have a legal basis in order to undertake these activities. By relying on a “legal pluralistic” approach of international law, that basis is to be found in those “laws” and regulations established by the groups themselves. Other options are also possible, such as the adaption of the State’s domestic law or an agreement concluded with a third party. This proposal is grounded on the “functions” required by the aforementioned legal regimes to be respected, in particular for the parties (be they States or NSAGs) to adopt certain law-making or law-adapting functions with the goal of complying with some of the provisions contained therein. Show less
Defaming the Freedom of Religion or Belief: A Historical and Conceptual Analysis of the United Nations analyses the development of and the controversy around the formulation and interpretation of... Show moreDefaming the Freedom of Religion or Belief: A Historical and Conceptual Analysis of the United Nations analyses the development of and the controversy around the formulation and interpretation of the freedom of religion or belief as a universal right within the United Nations. The legal, philosophical, and political dimensions of the subject are discussed.This study demonstrates that the universality, content, and non-discriminatory implementation of the freedom of religion or belief has been questioned since its drafting process, not only on a theoretical level by postmodern views, but also, throughout the years, from a legal and political perspective within the UN. From various angles, these actors seem to ‘defame’ the freedom of religion or belief—hence the title of this study—and have succeeded in changing the provision by interpreting it differently than its original 1948 objectives. These developments have continued and will most likely continue to lead to a diminishment of the normative force of the legal provisions regarding the freedom of religion or belief. Various topics, such as religious tolerance, blasphemy, defamation of religion, and apostasy, are discussed in this context. Show less
International prosecutors are the gatekeepers to international criminal justice. They have the sole authority to prosecute people for the most serious crimes at international courts: genocide, war... Show moreInternational prosecutors are the gatekeepers to international criminal justice. They have the sole authority to prosecute people for the most serious crimes at international courts: genocide, war crimes, and crimes against humanity. Every day, they need to decide which situations to investigate; which crimes to charge; which witnesses to call; whether to negotiate pleas; and whether to appeal. Prosecutors make theses choices, and countless others, by exercising discretion. Discretion, this research argues, is the act of reaching a reasoned decision about the appropriate course of action to pursue. Discretion translates law from an abstract set of ideas and notions into practical action. How prosecutors exercise discretion shapes what international criminal justice is, how it develops, and what it does. What have international prosecutors considered when exercising discretion, and why?This research draws upon first-hand interviews with current and former senior prosecutors at the highest levels of international courts to explore the motivations and assumptions that drive the practice of prosecuting in international criminal justice. It argues that prosecutorial discretion is informed by the different role identities that prosecutors adopt towards the institutions, people, and concepts they encounter in their work. Specifically, it claims that prosecutors have been influenced by their roles as norm performers, builders, and guardians. This research concludes that adopting a relational understanding of the prosecutorial role, in which prosecutors are understood to have different roles within different relationships, allows a nuanced understanding of what international prosecutors do and explains why decisions are made. Show less
The dissertation studies harmful tax competition in the East African Community (EAC). With a focus on Rwanda, it mainly refers to the EU and OECD standards. The objective of the study was to... Show moreThe dissertation studies harmful tax competition in the East African Community (EAC). With a focus on Rwanda, it mainly refers to the EU and OECD standards. The objective of the study was to investigate Rwanda’s tax competition practices, in order to determine whether Rwanda is within the parameters of internationally accepted practices. The main orientation was not to draw a new distinction between acceptable versus unacceptable tax practices. Rather, it was to apply the criteria already developed and accepted at the international level to the particular case of Rwanda. The main materials used are: the EAC Treaty, the draft EAC Code of Conduct against harmful tax competition, the 1997 EU Code of Conduct on business taxation, the 1998 OECD Report on harmful tax competition, the COCG assessment reports, the OECD Progress reports, the Rwandan income tax law of 2018 and the investment law of 2021. This dissertation shows the possibility of applying EU and OECD standards by non- OECD and EU countries, particularly developing countries, to create tax systems that are free of harmful tax competition. However, it also shows that OECD and EU standards are not sufficient to eradicate all harmful tax practices, both in developed and developing countries. Show less
The Eurocrisis forcefully exposed the Euro’s structural deficiencies, which are back in the limelight due to COVID-19. It is widely acknowledged that EU fiscal integration is required to adequately... Show moreThe Eurocrisis forcefully exposed the Euro’s structural deficiencies, which are back in the limelight due to COVID-19. It is widely acknowledged that EU fiscal integration is required to adequately remedy the remaining deficiencies. However, national constitutional authorities limit the scope for EU fiscal integration based on national sovereignty, democracy and parliamentary prerogatives. The result is a fundamental dilemma: effective EU fiscal integration appears necessary to stabilize the Euro and legally impossible due to national constitutional limits.Confronted with this dilemma, this thesis determines the national constitutional space available for EU fiscal integration. Part I includes a comparative assessment of national constitutional limits to determine how constitutional systems react or could react to EU fiscal integration. Part II tests current EMU reform proposals against the charted national constitutional to evaluate their attainability. Overall, the thesis demonstrates that even rigid national constitutional limits can accommodate EU fiscal integration. To rebut the outlined dilemma the thesis proposes: First, to comprehensively include EU fiscal integration benefits into the national constitutional appraisal thereby replacing the prevailing competence-centric interpretation of national sovereignty and democracy. And second, to design EU fiscal integration in light of national constitutional concerns. Both propositions facilitate the attainment of EU fiscal integration by equally respecting national constitutional concerns. Show less
The rationale behind this study is to describe four problems of death and gift taxes in a cross-border setting and to provide solutions to these problems under the current international and EU law... Show moreThe rationale behind this study is to describe four problems of death and gift taxes in a cross-border setting and to provide solutions to these problems under the current international and EU law mechanisms. These problems are double or multiple taxation, double or multiple non-taxation, discrimination and administrative difficulties. The selection of these problems is justified by the two main points of reference selected in the study, the 1982 OECD Model Tax Convention for the avoidance of double taxation with respect to taxes on inheritances, estates and gifts (OECD IHTMTC), and the inheritance tax report of the European Commission’s expert group, ‘Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU’ from 2015. The study serves as up-to-date material for tax professionals, policymakers, academics and students as well as the general public who want to understand, amongst others, the problems of death and gift taxation in a cross-border setting, how the international and EU law mechanisms in this area of law work in practice, how the OECD IHTMTC can be improved, how the CJ’s case law on EU inheritance and gift taxation has resulted in the so-called ‘negative harmonisation’ of death and gift taxes in the EU, and whether the ‘one inheritance – one inheritance tax’ concept suggested in the inheritance tax report can provide a holistic solution to the problems of death and gift taxation in the EU. Show less
This thesis investigates the extent to which international law provides a normative framework for the management of the Spratly Islands area in the absence of agreed maritime delimitation, with the... Show moreThis thesis investigates the extent to which international law provides a normative framework for the management of the Spratly Islands area in the absence of agreed maritime delimitation, with the aim of maintaining peaceful coexistence of the disputant States and promoting international cooperation. In addition to the introductory and concluding chapters, this thesis consists of two parts: Part I (Coexistence) and Part II (Cooperation). Part I, comprising chapters 2-4, seeks to set out a predictable territorial order and a permissible scope for unilateral behaviours to ensure peaceful coexistence of the disputant States. Part II, including chapters 5-7, outlines international legal frameworks for inter-State cooperation in resource and pollution management concerning the Spratly Islands area. This thesis concludes that the functions of international law in managing this region can be achieved through the interaction between its substantive and procedural elements, despite its limitations resulting from the classic ‘territoriality’ model of jurisdiction. This thesis will hopefully provide a balanced perspective on the roles of international law and advocate a blueprint of cooperation that can be undertaken at a relatively low level of efforts or changes by making use of the existing international instruments or available cooperative mechanisms as much as possible. Show less
