englischWith every website visit on the World Wide Web, consumers leave traces in the form of data. A digital footprint is created. This footprint can be captured by third parties through web tracking and be compiled into consumer profiles, which are of monetary value to companies. To defend against [...]

englischPublic discussion regularly addresses the advantages and disadvantages of membership in the European Union. Using Iceland as an example, this work analyses various forms of cooperation with the European Union, taking into account forms beyond membership in the EU, such as membership in the [...]

englischThe development of internet platforms is having an increasing impact on economic life and trade. This also poses challenges for tax law in the demarcation of commercial and entrepreneurial activity. This volume examines the tax law treatment of internet commerce in terms of income and [...]

englischThe Habitats Directive imposes strict requirements on the approval of infrastructure construction in the form of the Habitats Impact Assessment in order to safeguard the protection and conservation objectives of affected Natura 2000 sites. This work examines whether and under which [...]

englischMandatory inheritance law does not offer any satisfactory solutions for business succession – based on this hypothesis, Fabian Vieregge examines the suitability of German and Liechtenstein foundations for the economically and legally lasting constitution of entrepreneurial assets. As [...]

englischTax law is often considered incomprehensible. Especially individuals without a background in tax law often lose track of how much they actually owe to the tax authorities. Nevertheless, in German substantive tax law, no rule has yet been rejected for lack of certainty and clarity. The [...]