englischIt is generally accepted that the injured party must act to comply with the injunction if inaction would be tantamount to a continuation of the infringing act. It is controversial whether the injured party is also obliged to cease acts that affect the sphere of independent third parties. The [...]

englischAnna Katharina Bahramian analyses the CS3D initiative and the resulting challenges for the EU's Africa strategy. The author provides a basic understanding of human rights, the European Africa strategy and the solutions adopted to date (including compliance and due diligence) and outlines the [...]

englischThis book documents a comprehensive evaluation of the ‘Haus des Jugendrechts’ (House of Juvenile Justice) in Leipzig. In this institution, youth welfare services, the police and the juvenile public prosecutor's office work together under one roof in order to optimise interagency cooperation [...]

englischSection 4k EStG introduced rules to combat hybrid arrangements. Many important questions remain unanswered. Virginia Lepsien examines the questions of interpretation of § 4k EStG and critically questions whether the legislator has achieved its original goal with this legal norm. In doing so, [...]

englischAbout ten years ago, the OECD, together with the G20 countries, launched the BEPS project with the aim of adapting existing international tax structures to progressive globalisation. As a result or as part of this project, 139 countries have now participated in the development of an [...]