European Business Law Review最新文献_第10页

Groups of Companies in European Comparative Law 欧洲比较法中的公司群

European Business Law Review Pub Date : 2021-04-01 DOI: 10.54648/eulr2021008

Rabai Bouderhem

{"title":"Groups of Companies in European Comparative Law","authors":"Rabai Bouderhem","doi":"10.54648/eulr2021008","DOIUrl":"https://doi.org/10.54648/eulr2021008","url":null,"abstract":"Groups of companies are today key players in international trade through their crossborder activities. Their asset management – sometimes to the detriment of a subsidiary – or tax optimisation offered by a multitude of laws applicable to their subsidiaries make it essential to regulate groups more closely. It is unanimously accepted in France or the UK, for example, that the group of companies does not have its own nationality or a single lex societatis. However, this classic solution could be revisited and the group of companies could be apprehended as a single legal unit in specific cases. Today, few national laws deal with groups of companies as a legal unit. Very often, these are scattered provisions. In many European states, an economic unit of the group can sometimes be retained by certain legislative and regulatory provisions but also by the courts such as in competition law or in tax and social matters. The purpose of this article is to demonstrate that regulation of groups of companies deserves to be revived by the European authorities and that the economic, political and social challenges are considerable for all member states of the European Union and beyond. Indeed, the Court of Justice of the European Union has shown real normative power with regard to groups of companies, due to the absence of a directive or regulation applicable to groups. The German legislation on groups of companies is a prime example and the regulations relating to the European company remind us that a consensus is possible at the level of the European Union.","PeriodicalId":53431,"journal":{"name":"European Business Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42622574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Behavioural Economics in European Corporate Governance – Much Ado about Nudging? 欧洲公司治理中的行为经济学——对轻推小题大做?

European Business Law Review Pub Date : 2021-04-01 DOI: 10.54648/eulr2021011

Marina B. Madsen

引用次数: 1

Partnership Law: Used, Misused or Abused? 合伙法：使用、滥用还是滥用？

European Business Law Review Pub Date : 2021-04-01 DOI: 10.54648/eulr2021009

Elspeth Berry

{"title":"Partnership Law: Used, Misused or Abused?","authors":"Elspeth Berry","doi":"10.54648/eulr2021009","DOIUrl":"https://doi.org/10.54648/eulr2021009","url":null,"abstract":"This article analyses the increasing use of UK partnerships for criminal purposes, often in other jurisdictions, and argues that the regulatory responses are inadequate, and must be supplemented by a comprehensive ethical framework. I first argue that partnerships offer substantial benefits for a variety of businesses, but that they also have vulnerabilities which have led to their misuse and even abuse through criminal activities, which I also discuss. I then analyse the deficiencies of the regulatory measures designed to tackle the abuses, including requirements to disclose participant identity and accounts, and anti-money laundering and tax evasion measures. Finally, I evaluate the use of a supplementary ethical framework to reduce the abuses, and examine how such a framework could be created. My analysis provides an understanding of the causes and consequences of partnership abuses and of how they can be overcome. This advances the ongoing debate in the UK over the abuse of partnerships and the wider issue of business transparency, and has implications for the many other jurisdictions in which UK partnerships operate and in which the abuses take place, as well as for jurisdictions which have similar partnership vehicles to those in the UK.\u0000General partnerships, limited partnerships, LLPs, money laundering, tax evasion, tax avoidance, regulation, ethics, transparency, accounts","PeriodicalId":53431,"journal":{"name":"European Business Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43012692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Mandatory CSR Disclosure: An Empirical Analysis of UK Modern Slavery Statements 强制性企业社会责任披露:英国现代奴隶制声明的实证分析

European Business Law Review Pub Date : 2021-04-01 DOI: 10.54648/eulr2021012

Luke Blindell

引用次数: 1

Blockchain Smart Contracts: A Socio-Legal Approach 智能合约:一种社会-法律方法

European Business Law Review Pub Date : 2021-04-01 DOI: 10.54648/eulr2021010

Leonardo Peixoto Barbosa

引用次数: 0

The ‘Rebirth’ of the EU as an Audit Legislator 欧盟作为审计立法机构的“重生”

European Business Law Review Pub Date : 2021-04-01 DOI: 10.54648/eulr2021013

Jesper Seehausen

{"title":"The ‘Rebirth’ of the EU as an Audit Legislator","authors":"Jesper Seehausen","doi":"10.54648/eulr2021013","DOIUrl":"https://doi.org/10.54648/eulr2021013","url":null,"abstract":"In April 2014, important new audit legislation was adopted by the European Parliament and the Council, i.e. the 2014 Auditing Directive and the PIE Regulation. In the author’s opinion, the role of the EU as an audit legislator has significantly changed over time. More specifically, the new audit legislation indicates the ‘rebirth’ of the EU as an audit legislator. The article focuses on the role of the EU as an audit legislator, even though the EU also has an important role to play as an accounting legislator. The most important legislative acts when it comes to EU audit legislation are discussed. A number of important trends in EU audit legislation are also identified and discussed. These include an increased legislative focus on Public-Interest Entities (PIEs), a change from a ‘directive only’ to a ‘directive and regulation’ legislative paradigm, a legislative change from the ‘periphery’ to the ’core’ of auditing, ‘codification’ of provisions from the International Standards on Auditing (ISAs) in EU legislation as well as a discussion on a possible EU adoption of the ISAs.\u0000Auditing, audit legislation, 8th directive, green paper, financial crisis, auditing directive, pie regulation, public-interest entities (pies), international standards on auditing (ISAs)","PeriodicalId":53431,"journal":{"name":"European Business Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47930842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Internal Investigations in Compliance Matters: What Role for Legal Professional Privilege in Europe? 合规事务内部调查：法律职业特权在欧洲扮演什么角色？

European Business Law Review Pub Date : 2021-04-01 DOI: 10.54648/eulr2021014

Thomas Kruessmann

引用次数: 1

Bail-in: Do Italians Do It Better (or Worse, or Not at All)? 保释：意大利人做得更好（还是更糟，或者根本不做）？

European Business Law Review Pub Date : 2021-02-01 DOI: 10.54648/eulr2021005

Pierre de Gioia-Carabellese

引用次数: 0

Origins, Evolution and Comparison of Moral Rights between Civil and Common Law Systems 民法与英美法系道德权利的起源、演变及比较

European Business Law Review Pub Date : 2021-02-01 DOI: 10.54648/eulr2021002

Laura Moscati

{"title":"Origins, Evolution and Comparison of Moral Rights between Civil and Common Law Systems","authors":"Laura Moscati","doi":"10.54648/eulr2021002","DOIUrl":"https://doi.org/10.54648/eulr2021002","url":null,"abstract":"The protection of moral rights embraces the now widespread personal sphere of copyright and originated much later than the economic exploitation of the work itself. Some of its components can be found in the English and German thought between the 17th and 18th centuries and, starting from the early 19th century, would have a substantial development through the contribution of both the French legal scholarship and case law. The legal foundations, in any case, date back to some codifications of the German area and to the earliest international treaties, making it a discipline that did not take into consideration the extent of the national territory. The purpose of this study is to evaluate the relevance of the European models and their influence in Italy after the national Unification, in particular in the first decades of the 1900s. In fact, the international protection of moral rights takes root in Italy during the 1928 Rome Conference for the revision of the 1886 Berne Convention. The United States joined it only later, in 1989, with the Berne Convention Implementation Act (BCIA). Thirty years later, the Copyright Office published in April 2019 an extensive study about the American protection of moral rights. The document is studied in this paper in comparison with the European Directives and with the Copyright Directive definitively approved a few days before the Copyright Office document. While in the USA the interest in moral rights up to now rather limited seems to be increasing, in Europe the protection of moral rights risks being waned as it is handed down to individual countries with the explicit declaration that it is not the subject matter of the Directives.\u0000Moral rights, origins, codification, Europe, Italy, Berne Convention, international treaties, USA, EU Directives, Canada","PeriodicalId":53431,"journal":{"name":"European Business Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42383775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

After the GDPR: Cybersecurity is the Elephant in the Artificial Intelligence Room GDPR之后：网络安全是人工智能室里的大象

European Business Law Review Pub Date : 2021-02-01 DOI: 10.54648/eulr2021001

Sara Degli-Esposti, Ester Mocholí Ferrándiz

引用次数: 2