As tax administrations around the world continue to reform international tax rules to promote transparency and address the challenges of aggressive tax avoidance, base erosion and profit shifting, and the digitalisation of the economy, multinational taxpayers are increasingly expressing concerns...

This article discusses the relationship between privacy and confidentiality, the different forms of privacy, including informational privacy, the contrast with confidentiality as ownership of trade secrets, privacy compared with defamation, publicity rights and merchandising as the ownership of...

In bilateral tax treaties each self-interested state confers benefits to another State because it extracts from that specific treaty benefits that are superior to those it would extract without resorting to such a treaty (cooperation based on reciprocity). Tax treaties can be modelled as...

From 1994 to 2020, the North American Free Trade Agreement (NAFTA) enabled a free trade zone in the region. Its early days were undoubtedly successful. NAFTA was credited with stimulating trade, economic growth, and cooperation among Canada, Mexico, and the US. Yet, NAFTA was not without...

Economic rights in copyright have lost their meaning and their efficiency. Reduced to technical notions, the right of reproduction and the right of communication to the public are today applied to uses that seem harmless or ancillary, and fail to ensure the legitimate control by authors of the...

This article considers the extent to which flexibility in the drafting of arbitration agreements will be recognized and enforced at the arbitration proceedings by arbitral tribunals or by state courts. This article focuses on the issues raised by the interpretation and the enforcement of...

This contribution examines recent labour law reforms in the Netherlands in terms of their distributive aims and effects. Are redistributive concerns part of the reform motives, and if so, what kind of redistribution do the legislators have in mind? Furthermore, what kind of legal mechanisms do...

The Transatlantic Trade and Investment Partnership, better known under the name “TTIP”, is a bilateral trade and investment agreement that has been negotiated between the European Union and the United States since 2013. The respective administrations on both sides of the Atlantic have...

The present book chapter seeks to analyze the content of the proposal for Directive launched by the European Commission in March 21st 2018 on the new threshold on significant digital presence that is expected to complement the current permanent establishment concept. It aims to accomplish the...