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Gregory S. Alexander

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Jean d'Aspremont

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Thomas H. Jackson

Updates the Logic and Limits of Bankruptcy with a review of the hypothetical creditors’ bargain in the context of current bankruptcy scholarship, law, and practice. Areas of focus include the role of dominant creditors in modern practice, the special issues presented by securities and financial instruments, and the novel challenges presented by the insolvency of systemically important financial institutions. The evolving role of markets and the need for statutory reform are also addressed.

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Brian Christopher Jones

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Edited by Adrian Wilkinson, Jimmy Donaghey, Tony Dundon and Richard B. Freeman

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Adrian Wilkinson, Tony Dundon, Jimmy Donaghey and Richard B. Freeman

This chapter sketches out an analysis of various academic streams and disciplines that illuminate our understanding of employee voice from these different perspectives. The authors explain how research on employee voice has gone beyond union voice and non-union voice to build a wider and deeper knowledge base and provide a guide to the debates about the different dimensions of employee voice and to the research findings in different areas. They review the meanings and purposes surrounding the definitions of voice; consider the role of key actors in the workplace; and evaluate the different forms and processes of voice in different spheres, contexts and organizational settings. They set out the contribution of the different approaches to employee voice to help extend our understanding of what goes on in the workplaces that are at the heart of modern economies.

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Edited by Werner Haslehner, Katerina Pantazatou, Georg Kofler and Alexander Rust

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Edited by Guillaume Vallet

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Frans Vanistendael

Anti-tax avoidance has a long history in the European Union. It begins with the concept of ‘abus de droit’ as developed in French case law under the Civil Code of 1804. From its application in different areas of civil law, that concept also found its way into EU law through the CJEU’s jurisprudence. Abuse of law thus developed into a pillar of EU law, spreading through the law of customs duties, VAT and income taxation as a principle restricting the unlimited exercise of the EU fundamental freedoms. Recent legislative developments at the international and the EU level may be upending the balance found in previous case law. It is not clear how the CJEU will react to the shift from an analysis of all facts and circumstances of each individual case of tax avoidance to a more general approach of characterising a category of arrangements as ‘base erosion’ on the base of certain indications or hallmarks. The purpose of this chapter is to shed light on the difference between ‘abuse’ and ‘base erosion’ and to show how the development of the latter concept poses a formidable challenge to the exercise of the fundamental freedoms in the EU.