European group taxation-the role of exit taxes

The European Commission’s proposal to establish a Common Consolidated Corporate Tax Base reduces both compliance and administrative costs for European groups. The proposal would replace separate entity accounting with a profit allocation based on formula apportionment. Since formula apportionment rests on the source principle, the group faces an incentive to invest in low tax member states. Residence-based group taxation based on separate entity accounting could be an alternative. The subsidiaries’ profits and losses are attributed to the parent of the group (current inclusion), and the European group’s profit is taxed at the corporate income tax rate of the parent. The parent’s state of residence grants a foreign tax credit. Current inclusion prevents tax distortions regarding the location of investments, if no limitations on the foreign tax credit exist. A serious drawback of residence-based taxation is the incentive to move the group’s headquarter to a low tax member state. At present, this incentive is mitigated by exit taxation. Applicable exit taxation rules, however, most likely infringe upon European law. Rules that conform to European law probably abolish unfavourable liquidity effects upon exit. In net present value terms, however, exit taxes still render it burdensome for the group to move the headquarter to another member state.

以欧盟为中心看欧洲私法的法典化趋向

随着欧盟政治一体化的不断推进,欧洲法律一体化的步伐也日益加快,其中欧洲私法的法典化趋势尤其引人瞩目.欧盟自身的发展动力,以及法学界围绕<欧洲民法典>工程进行的学术准备,推动欧盟采取正式行动,着手解决欧洲私法面临的困境;其立法规划最终落实为一项所谓的<共同参照框架>.这份即将出台的法律文件是实质的法典编纂,将引发一场深远的欧洲私法的法典化变革.然而受制于欧盟权限,欧洲私法的法典化呈现出不同于传统的独特性.     

行政决策正当性要素的个案解读——以北京市机动车“尾号限行”政策为个案的分析

当代行政决策过程涉及多元利益权衡,影响到公众利益甚至公共利益,本质上是一种政治过程。传统行政法分析框架对行政决策行为合法性的分析技术,主要限于形式合法性分析,这已远远不能解释和评价行政决策过程和结果的正当性。对行政决策的合法性分析,需要引入一种"实质合法性"分析框架,其核心是将形式合法化、理性合法化、民主合法化机制结合起来,以分析行政决策的正当性。合法性、民主性、理性构成行政决策正当化的核心要素。     

行政法上自然正义理论初探——以英美法为考察对象

自然正义是英国法治的核心概念,亦是英国自古即已存在之古老概念,它起源于自然法的理念,经过长期的历史发展而成为英国普通法上的一项基本原则。自然正义是关于公正行使权力的"最低限度"的程序要求。它包涵两个主要原则,即任何人就自己的诉讼不得自任裁判官;任何人的辩护必须被公平的听取。其核心思想是公平听证规则和避免偏私原则。英国所谓的自然正义相当于美国的正当程序原则。他们比较类似,适用情形也相仿,但是,它们之间也存在着差别。自然正义作为行政法上之一般性原则,是确保程序正义在行政权力运行中得以实现的重要保障,即行政权力的运行必须符合最低限度的程序公正的标准。根据自然正义,我们可以导出自然正义包括行政公开、行政听证、行政回避以及说明理由等制度。自然正义原则不仅是形式正义的实现,更是积极追求个案的实质正义性。     

The Role of Panels in Enhancing Legal Predictability

This article considers the justification for using panels of judges to make decisions in common law systems. The usual argument is that panels are more likely than lone judges to make correct judgments. This article suggests an additional justification: panels increase the law's predictability, so potential litigants can anticipate correctly which legal rules will apply in their cases. Three models, each with a different conception of the legal process, are employed to demonstrate the predictability-enhancing effect of panels. Comparison of the models suggests the effect is strongest when precedent has a substantial impact on how judges make decisions.     

普通法系"法官造法"借鉴

频繁出现的触及"法律漏洞"的个案,有特别事物之出现所固有的偶然性,更有立法相对滞后、制定法本身不可能包含一切之局限性等因素.问题的解决可通过借鉴普通法系"法官造法"获得实现.     

法律英语教学初探

法律英语作为一门新兴的专业英语将在中国迅速发展.为此,很多高校法学院相继开设了法律英语课程,通过分析法律英语教学与通用英语教学的差异和法律英语的语言特点,法律英语教学的过程中注意:适当补充与课文内容相关的背景知识;法律英语学习与普通英语学习相结合;适当利用案例教学法.     

The power of informality: European Union’s engagement with non-state actors in Common Security and Defence Policy

This article examines the little explored issue of non-state actor (NSA) participation in the European Union’s (EU) Common Security and Defence Policy (CSDP). Despite the fact that NGOs and civil society are shielded from formal access to CSDP, EU staff in both Brussels and the missions engage with them informally. Drawing on interviews with policy-makers and NSA representatives, the article analyses the practices of the EU in its engagement with NSAs, focusing on civilian missions in Georgia and Palestine. It shows that such engagement is more intense during implementation at the level of CSDP missions rather than during policy-making in Brussels. It argues that a combination of rational choice-based (functional needs of policy-makers and intensity of NSA advocacy) and constructivist (organisational and individual cultures) explanations helps us better understand why CSDP structures open up to NSAs. The article contributes to the nascent academic and policy debate on EU–civil society cooperation in CSDP and, more broadly, to the studies of informal governance in the EU and NSA participation in international organisations.