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See detailLuxembourg’s Socialist Worker Party: the challenge of rejuvenation of a docile coalition partner
Dumont, Patrick UL; Kies, Raphaël UL; Poirier, Philippe UL

in Escalona, Fabien; Vieria, Mathieu; de Waele, Jean-Michel (Eds.) The Palgrave Handbook of Social Democracy in the European Union (2013)

The character of social democracy in the constituent countries of the European Union is more significant and much better understood than the available literature would appear to suggest. This thought ... [more ▼]

The character of social democracy in the constituent countries of the European Union is more significant and much better understood than the available literature would appear to suggest. This thought-provoking and edifying handbook aims to redress this disparity by bringing together a range of top political scientists from across Europe to provide a definitive collection on social democracy in the EU, one that offers students and scholars both an informative and easy-to-use guide to social democracy as a system of governance in Europe. Through establishing a common framework for analysis and by exploring all 27 countries in the European Union according to this structure, The Palgrave Handbook of Social Democracy in Europe constitutes a compendium that is truly comparative in nature. This comparative and comprehensive framework coupled with the unprecedented overview of European social democracy over the past decade makes this handbook the go-to guide for those interested in all aspects of social democracy in the European Union. [less ▲]

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See detailLuxembourg, a Country Survey
Danescu, Elena UL

in Hartley, Cathy (Ed.) WESTERN EUROPE 2017 (2016)

With a long tradition of political stability and social democracy, a creative development model, skilled human capital and a culture of consensus, Luxembourg is at the forefront of Europe. Its main ... [more ▼]

With a long tradition of political stability and social democracy, a creative development model, skilled human capital and a culture of consensus, Luxembourg is at the forefront of Europe. Its main strategic challenge is how to achieve economic diversification while maintaining the sustainability of the Luxembourg social model. The country has embarked on the "third industrial revolution", with innovation as the main driver of sustainable growth and the University of Luxembourg as a major player. [less ▲]

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See detailLuxembourg, pays du vélo?
Scuto, Denis UL

Article for general public (2017)

Detailed reference viewed: 54 (5 UL)
See detailLe Luxembourg, raciste?
Pauly, Michel UL

Article for general public (2019)

Version luxembourgeoise disponible sur https://www.forum.lu/2019/12/04/letzebuerg-rassistesch/

Detailed reference viewed: 37 (2 UL)
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See detailLuxembourg. Corporate Governance of listed companies
Corbisier, Isabelle UL; Conac, Pierre-Henri UL

in Fleckner, Andreas; Hopt, Klaus (Eds.) Comparative Corporate Governance: A Functional and International Analysis (2013)

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See detailLuxembourg: A Country Survey
Danescu, Elena UL

in Hartley, Cathy (Ed.) Western Europe 2020 (2019)

Beginning in the 20th century, Luxembourg experienced several periods of transition. The largely agriculture-based economy became industrialized, driven by a powerful steel industry which remained the ... [more ▼]

Beginning in the 20th century, Luxembourg experienced several periods of transition. The largely agriculture-based economy became industrialized, driven by a powerful steel industry which remained the dominant sector from the immediate post-Second World War years to the mid-1970s. The country had a considerable competitive advantage in this respect owing to iron ore deposits in Luxembourg itself and in the neighbouring French region of Lorraine. The industrial flagship was Aciéries Réunies de Burbach-Eich-Dudelange (ARBED), founded in 1911, which developed its production in Europe and established a global network of sales outlets. Between 1953 and 1968 the steel industry contributed approximately 25% of the country’s GDP growth, while steel production represented 50% of its added industrial value. Over the same period, the nominal wage grew by 29.3%. The improvement in living standards led to the emergence of the middle class and to an increase in urbanization. The Government improved the social security regime and extended it to all workers, thus helping to close the gap in social equality, raise living standards further and boost social cohesion in the country over the long term. [less ▲]

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See detailLuxembourg: A multiplurilingual space for language education. How can teacher education respond to the linguistic and cultural diversity of a given place?
Ehrhart, Sabine UL; Bes Izuel, Maria Asuncion UL

Scientific Conference (2017)

The aim of the present communication is to share the main findings of a collaborative research project developed in 2013-2014 between a high school and the University in Luxembourg. Collective ... [more ▼]

The aim of the present communication is to share the main findings of a collaborative research project developed in 2013-2014 between a high school and the University in Luxembourg. Collective multilingualism and individual plurilingualism, defined as multiplurilingualism by Ehrhart (2010: 221), form the linguistic environment of Luxembourg. Luxembourg, a small country in Europe with a high rate of immigration (46, 7%, STATEC, 2016), has three languages (Luxembourgish, French and German) and a trilingual education system. Fluency in the three languages is considered to be essential to facilitate social cohesion and professional success (OECD, 2006: 1010), and language teaching occupies a central position in the education system. Nevertheless, language learning programmes are quite inflexible and very compartmentalized (García, 2009; Gretsch, 2014). The multiplurilingual situation of the country challenges the traditional view of language and requests teachers to adapt their practices to the new circumstances. One option for secondary schools to address this linguistic diversity are the classes d’insertion, an innovative setting developed by the Ministry of Education, where recently arrived adolescent students are ofered an educational track by means of a full-immersion program in a second language (French, German or English).. Considering the teacher as a mediator and grounded in sociocultural theory combined with an ecolinguistic approach, the present study observes and describes the way that two teachers of these classes d’ insertion were teaching classes in French to newcomer students (aged 11-12);. By means of classroom-observation, audio-recording, field notes and photos we tried to understand what was happening in class during one academic year. Through three semi-structured interviews conducted with the teachers, we gathered information about their thoughts concerning their practices. The research data show the impact of the teachers’ beliefs on their classroom practices and pedagogical decisions. However, their representations do not fully correspond with the real practices observed in class. In order to make those two ends meet, are planning to extend the reflection on an international level, in an action-research-project with teachers developing their talent as researchers and reflecting about their practices in order to propose new pedagogies and approaches to teacher education in multicultural contexts. [less ▲]

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See detailLuxembourg: a segmented, multilingual Job Market
Heinz, Andreas UL

Scientific Conference (2016, October 05)

Luxembourg is a small, but very dynamic country. In the last 100 years, the population has more than doubled, mainly because of immigration. The proportion of foreigners rose from 3% in 1871 to 46% in ... [more ▼]

Luxembourg is a small, but very dynamic country. In the last 100 years, the population has more than doubled, mainly because of immigration. The proportion of foreigners rose from 3% in 1871 to 46% in 2015. Currently people from 170 countries live in the Grand Duchy. In addition to that, about 40% of the workforce are cross-border commuters from France, Belgium, and Germany. This has an impact on the country’s language situation. At least until the 1980s Luxembourg was mainly trilingual. French was the language of legislation and administration, German was the main language of the newspapers, and Luxembourgish was the main spoken language. Today, the traditional trilingual situation is being replaced by a more complex multilingual situation. Because of a lack of data, this change could not be analysed in detail until recently. To close this gap, the National Statistics Office STATEC included two language related questions in the 2011 census questionnaire: Which language do you know the best? Which languages do you speak on a regular basis at home, at school and at work? This data allows first-of-its-kind analysis into the complexity of the Luxembourgish language situation. After a short introduction into the language situation in Luxembourg in general, the presentation will focus on the language situation at work. Our analysis will show strong correlations between languages and occupations reflecting a split of the Luxembourg labor market in different segments: English dominates in high skilled jobs in the private sector, whereas Portuguese is the main language in low skilled jobs in the private sector. Luxembourgish is the main language in the public sector, while French is the vehicular language in both sectors. This highlights the importance of learning the “right” languages in Luxembourg. [less ▲]

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See detailLuxembourg: Applying Article 16 to a “Collège des Commissaires”
Haslehner, Werner UL

in Kemmeren, Eric; Smit, Daniel; Essers, Peter (Eds.) et al Tax Treaty Case Law around the Globe 2016 (2017)

This case note examines a decision by the Cour administrative of Luxembourg concerning the qualification of the fees earned by a commissaire of a partnership limited by shares under the Luxembourg-South ... [more ▼]

This case note examines a decision by the Cour administrative of Luxembourg concerning the qualification of the fees earned by a commissaire of a partnership limited by shares under the Luxembourg-South Africa tax treaty. It concludes that, while the result of the judgment is unobjectionable, it failed to explore the boundaries of the meaning of the term "director" in ways that could give clearer indications for other cases. [less ▲]

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See detailLuxembourg: Disclosure of Information Requests in Court
Haslehner, Werner UL

in Kemmeren, Eric; Smit, Daniel; Essers, Peter (Eds.) et al Tax Treaty Case Law around the Globe 2014 (2014)

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See detailLuxembourg: Dual Residence and Income Qualification of a Lawyer in Hong Kong
Haslehner, Werner UL

in Kemmeren, Eric; Essers, Peter; Smit, Daniel (Eds.) et al Tax Treaty Case Law Around the Globe 2018 (2019)

The contribution describes and discusses the tax treatment of a dual-resident lawyer in Luxembourg and Hong Kong, and the interpretation of the tax treaty rules applying to that circumstance. The ... [more ▼]

The contribution describes and discusses the tax treatment of a dual-resident lawyer in Luxembourg and Hong Kong, and the interpretation of the tax treaty rules applying to that circumstance. The contribution is based on a judgment rendered by Luxembourg's Cour administrative in 2018. [less ▲]

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See detailLuxembourg: Exchange of Information and EU Fundamental Rights (C-682/15, Berlioz Investment Fund S.A.)
Haslehner, Werner UL

in Lang, Michael; Pistone, Pasquale; Rust, Alexander (Eds.) et al CJEU – Recent Developments in Direct Taxation 2016 (2017)

The present case concerns the question of whether the right to an effective remedy — as guaranteed in Article 47 of the Charter of Fundamental Rights of the European Union — means that a Member State must ... [more ▼]

The present case concerns the question of whether the right to an effective remedy — as guaranteed in Article 47 of the Charter of Fundamental Rights of the European Union — means that a Member State must allow a company to challenge an order requesting information for the purposes of the tax assessment of another party in a court that would have unlimited authority to review the legitimacy of that order, including the “foreseeable relevance” of the original request made by another Member State. The case has the potential to provide a crucial piece in the legal puzzle that surrounds exchange of information in tax matters in the triangle of domestic law, tax treaty law and EU law, with particular emphasis on the protection of taxpayer (and related party) rights. However, due to the actual circumstances of the case, it does not appear likely that the CJEU will address all of the questions asked by Luxembourg’s Cour administrative. In particular, the meaning of “foreseeable relevance” under Directive 2011/16 may be seen as having little relevance for the outcome of the case in light of the broad meaning given to it by Luxembourg’s statute so that the CJEU may leave it unresolved even if it agrees with the domestic court on the application of Article 47 of the Charter. [less ▲]

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See detailLuxembourg: First official steps to deal with violence in school
Steffgen, Georges UL; Russon, Claire UL

in Smith, Peter (Ed.) Violence in schools: The response in Europe (2002)

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See detailLuxembourg: Fundamental rights in the era of information exchange – The Berlioz case (C-682/15)
Pantazatou, Aikaterini UL

in Lang (et al.) (Ed.) CJEU – Recent Developments in Direct Taxation 2017 (2018)

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See detailLuxembourg: Grand-Duke Henri’s refusal, in 2008, to sign the bill legalizing euthanasia
Heuschling, Luc UL

in Hazell, Robert; Morris, Bob (Eds.) European Monarchies Compared (in press)

Detailed reference viewed: 175 (22 UL)
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See detailLuxembourg: Has inequality grown enough to matter?
Fusco, Alessio; Van Kerm, Philippe UL; Alieva, Aigul et al

in Nolan, Brian; Salverda, Wiemer; Checchi, Daniele (Eds.) et al Changing Inequalities and Societal Impacts in Rich Countries: Thirty Countries' Experiences (2014)

Luxembourg experienced remarkable economic performance and employment growth since the middle of the 1980s. Based on the development of the financial sector, this growth benefited massively from the ... [more ▼]

Luxembourg experienced remarkable economic performance and employment growth since the middle of the 1980s. Based on the development of the financial sector, this growth benefited massively from the contribution of immigrants and cross-border workers to the labour force. High economic growth led to a rapid improvement in the overall living standard of the resident population. During the same period, income inequality increased too, albeit modestly. Even if the country can still be considered a low inequality country by international standards, this trend is a potential source of concern. This chapter analyses the factors that explain the rise in income inequality between 1985 and 2010 and provides a descriptive account of whether this trend has been correlated with a set of social, cultural, and political outcomes. By and large, the positive impact of the improvement of overall living standards seems to have prevailed over the potential detrimental effects of increasing inequality. [less ▲]

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See detailLuxembourg: Language and Education
Weber, Jean-Jacques UL

in Corner, Trevor (Ed.) Education in the European Union: Pre-2003 Member States (2015)

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See detailLuxembourg: Profit Adjustments for Interest-Free Loans in Accordance with Article 9
Haslehner, Werner UL

in Kemmeren, Eric; Smit, Daniel; Essers, Peter (Eds.) et al Tax Treaty Case Law around the Globe 2016 (2017)

This case comment analyzes the interaction of Article 9 of the Italy-Luxembourg tax treaty with Luxembourg's domestic rules to adjust taxable profits in case of a interest-free loan.

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See detailLuxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser)
Haslehner, Werner UL

in Lang, Michael; Pistone, Pasquale; Rust, Alexander (Eds.) et al CJEU – Recent Developments in Direct Taxation 2015 (2016)

Luxembourg’s tax credit for pensioners is not grandet to pensioners receiving exclusively foreign pension income. This creates a disadvantage liable to impede the exercise of the free movement of workers ... [more ▼]

Luxembourg’s tax credit for pensioners is not grandet to pensioners receiving exclusively foreign pension income. This creates a disadvantage liable to impede the exercise of the free movement of workers to the extent that it makes it less desirable for a citizen of Luxembourg to move to another Member State to take up work if she intends to return to Luxembourg after retirement. This contribution argues that there is no justification for that disadvantage, rendering Luxembourg's law incompatible with EU law. [less ▲]

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See detailLuxembourg: Taxation of Flight Personnel in Triangular Situations and Article 15(3) of the OECD Model
Haslehner, Werner UL

in Lang, Michael; Rust, Alexander; Owens, Jeffrey (Eds.) et al Tax Treaty Case Law Around the Globe 2017 (2018)

The case discussed in this note concerns an issue arising before the Cour administrative on the taxation of flight personnel of a Belgian airline. The individuals resided in Belgium, France, Germany, and ... [more ▼]

The case discussed in this note concerns an issue arising before the Cour administrative on the taxation of flight personnel of a Belgian airline. The individuals resided in Belgium, France, Germany, and the Netherlands, respectively, and where employed by a company in Luxembourg. Although the substantive issue discussed in the judgment is quite straightforward, interesting procedural questions arise from the rather unusual circumstance that the case was not brought to the courts by the former managing director of the company, who had been charged for the unremitted withholding tax under a joint liability rule. One of the crucial questions the court had to address in its judgment was whether the managing director could (still) rely on the limitation of tax jurisdiction following from the tax treaty. [less ▲]

Detailed reference viewed: 116 (1 UL)