European Business Law Review最新文献_第4页

The Functions of Law and of Digital Platforms in the Payment System 法律和数字平台在支付系统中的作用

European Business Law Review Pub Date : 2022-12-01 DOI: 10.54648/eulr2022047

M. Ortino

引用次数: 0

Book Reviwe: D’Alvia, D. (2021). Mergers, Acquisitions, and International Financial Regulation: Analyzing Special Purpose Acquisition Companies (1st ed.) 书评:D 'Alvia, D.(2021)。并购与国际金融监管:分析特殊目的收购公司(第1版)

European Business Law Review Pub Date : 2022-10-01 DOI: 10.54648/eulr2022042

Yochanan Shachmurove, Jennifer V. Lavyen

引用次数: 0

Legislation Comment: The EU’s Attempt for a High-Quality Securitisation Market: A Success Story? 立法评论:欧盟对高质量证券化市场的尝试:一个成功的故事?

European Business Law Review Pub Date : 2022-10-01 DOI: 10.54648/eulr2022041

K. Byttebier, Jolien De Troyer

引用次数: 0

The Choice of the Shari’a as Governing Law in Arbitration Proceedings 伊斯兰教法作为仲裁程序准据法的选择

European Business Law Review Pub Date : 2022-10-01 DOI: 10.54648/eulr2022037

Tommaso Vito Russo, Gianluca de Donno

引用次数: 0

Tax Treaties and the Mobility of Workers 税收协定和工人流动

European Business Law Review Pub Date : 2022-10-01 DOI: 10.54648/eulr2022039

C. Garbarino

{"title":"Tax Treaties and the Mobility of Workers","authors":"C. Garbarino","doi":"10.54648/eulr2022039","DOIUrl":"https://doi.org/10.54648/eulr2022039","url":null,"abstract":"After an introduction about the mobility of workers under the Covid crisis and its tax implications (section 1), the article begins by providing at section 2 a general overview of Art. 15 § 1 which attributes taxing power to the country where the activities are carried out as well as to the country of residence of the worker, creating a potential situation of double taxation. The article goes on at section 3 to provide an overview of the very relevant exception provided by Art. 15 § 2 which spells out the requirements under which the mobile worker is taxable only in the country of residence thereby preventing double taxation and simplifying tax compliance for the mobile worker. The article at section 4 develops a discussion of the so called ‘hiringout of labor’ which is pursued through aggressive tax structures that abuse the benefit of exclusive taxation provided by Art. 15 § 2. The paper after a digression about the wider concept of tax migration and exit taxes (section 5), concludes briefly discussing the impacts that the recent Covid crisis might have had on the system of tax treaty rules about the mobility of workers (section 6).\u0000Mobility of workers, migration, tax treaties, hiring-out of labor, aggressive tax strategies, exit taxes, Covid crisis, country of residence, double taxation, country of source","PeriodicalId":53431,"journal":{"name":"European Business Law Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48577589","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

The American Misconstruction of Director Fiduciary Accountability 美国人对董事受托责任的误解

European Business Law Review Pub Date : 2022-10-01 DOI: 10.54648/eulr2022035

Robert Flannigan

引用次数: 0

Obsolescing Bargain and Economic Equilibrium in International Energy Investment Contracts 国际能源投资合同中的过时交易与经济均衡

European Business Law Review Pub Date : 2022-10-01 DOI: 10.54648/eulr2022038

Hamid Reza Younesi

{"title":"Obsolescing Bargain and Economic Equilibrium in International Energy Investment Contracts","authors":"Hamid Reza Younesi","doi":"10.54648/eulr2022038","DOIUrl":"https://doi.org/10.54648/eulr2022038","url":null,"abstract":"This article examines the concepts of obsolescing bargain and economic equilibrium in international energy investment contracts. Equilibrium means the balance of interests that the parties’ contract embodies. Part of the idea of equilibrium is to entrench a way to keep their interests in harmony. Equilibrium is the point that host governments and foreign investors reach at the time when they strike the bargain. The equilibrium is stable if it is resilient to events which challenge it and have the potential of disrupting the balance. The point to the obsolescing bargain model is that the equilibrium is inherently unstable and therefore, there is a need for a proper framework surrounding the investment contract in order to reinforce the stability of the equilibrium. This is the key point the obsolescing bargain model makes in relation to the instability of the contractual equilibrium. If we look at it such relationship as a one-off set of rights and duties, then it is unstable. But, instead if we look at the equilibrium as a relationship that is dynamic and evolves, then it can be stable. This article underscores the significance of maintaining equilibrium in the relation of foreign investor and host state to avoid obsolescing bargain and international investment disputes.\u0000Economic equilibrium, foreign investor, host state, international energy investment contracts, obsolescing bargain, risk of expropriation, international investment disputes, contractual flexibility, allocation of risk, contractual stability","PeriodicalId":53431,"journal":{"name":"European Business Law Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48892378","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

Cross-border Insolvency Protocols: Cooperation, Coordination, and Communication Duties under the European Insolvency Regulation Recast 跨境破产协议：欧洲破产条例下的合作、协调和沟通义务

European Business Law Review Pub Date : 2022-10-01 DOI: 10.54648/eulr2022036

Stephan Madaus, Oriana Casasola

引用次数: 0

Risk Retention in Securitisation and Empty Creditors: When Financial Regulation (Positively) Spills Over Corporate Governance 证券化中的风险保留和空债权人:当金融监管(正面)溢出公司治理时

European Business Law Review Pub Date : 2022-07-01 DOI: 10.54648/eulr2022029

Edoardo D. Martino, Evgenia Chouliara

{"title":"Risk Retention in Securitisation and Empty Creditors: When Financial Regulation (Positively) Spills Over Corporate Governance","authors":"Edoardo D. Martino, Evgenia Chouliara","doi":"10.54648/eulr2022029","DOIUrl":"https://doi.org/10.54648/eulr2022029","url":null,"abstract":"The risk retention rule was introduced in the US and the EU as a mechanism to curb the originate-to-distribute model, associated with securitisations and the financial crisis of 2008. This article argues that besides its original financial stability rationale, the rule has positive spillovers on debt governance and specifically on the incentives to monitor, the design of covenants and the lender’s stance during renegotiation and bankruptcy (the ‘empty creditor’ problem). Risk retention in true sale securitisations makes the strongest case for debt governance, although the existence of various options of retention appears to be associated with varying incentives. For cases where monitoring is performed by a party different than the originator, the introduction of retention by the servicer is a promising although partial solution. The mechanism and effects of risk retention on synthetic securitisations remain ambivalent, given the perverse incentives associated with over-insurance (negative economic ownership). However, the upcoming restriction of double hedging for synthetic STS transactions is a positive development.\u0000Law & Finance, Financial Regulation, Debt Governance, Securitisation, Risk Retention","PeriodicalId":53431,"journal":{"name":"European Business Law Review","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41289876","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

Good or Bad Robots? Responsible Robo-Advising 好机器人还是坏机器人？负责任的机器人咨询

European Business Law Review Pub Date : 2022-07-01 DOI: 10.54648/eulr2022030

Marika Salo-Lahti

引用次数: 1