englischA conflict at a German "two-person" limited liability company (GmbH) with a 50:50 shareholder structure can soon lead to a complete deadlock. This thesis focuses on how conflicts can be prevented or solved and looks into the extent of judicial scrutiny. The author also examines the [...]

englischCan parallel shareholdings within a market weaken competition? This question is debated among legal scholars and economists as „Common Ownership“. This title examines whether and how minority shareholdings in competing undertakings by institutional investors, in particular the “Big Three” [...]

englischThe opportunities and limitations of the use of algorithms for administrative decisions have been extensively discussed in light of recent developments in information technology. In German tax proceedings, automation is already a reality and thus provides a glimpse into the increased use of [...]

englischThe legal separation (corporate veil) between individual entities of a group of companies is a fundamental principle in corporation law. In contradiction to this principle, for effective sanctioning individual entities within a corporate group are increasingly sanctioned (directly or [...]

englischVarious aid measures since 2010 have prevented a default by the heavily indebted Greece, but without significantly reducing the government debt ratio. This goal is to be achieved through an exchange of privately held government bonds with a simultaneous reduction in nominal value in February [...]

englischThis book shows how middle-sized companies can benefit from an “Advisory Board“. Although not required by law, many companies can advantage by implementing an additional board into their corporate structure. The author illustrates reasons and motives for corporations to decide in favor of an [...]

englischNowadays, sales promotion measures and customer loyalty measures have become indispensable. Whether discounts, vouchers, prepaid cards or points systems – the economic consequences of an incorrect VAT assessment can be devastating for an entrepreneur in individual cases. Legal certainty does [...]

englischThe study offers a comprehensive examination of the law applicable to blockchain networks and crypto assets. The objective is to find out whether private international law, which traditionally searches for the 'seat' of a legal relationship, is able to capture these inherently transnational [...]

englischThe going concern principle raises numerous practically significant questions for accounting and auditing practice in the field of accounting, insolvency and restructuring law. Based on the current legal situation, this work provides a comprehensive legal analysis of the fundamentals of the [...]

englischThe main cause of the financial market crisis was the lack of effective and deterrent sanctions for market abuse and the inadequate enforcement of these sanctions. The European legislator has addressed this shortcoming by massively tightening sanctions – especially fines against legal [...]