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 [...]

englischThree articles in this volume deal with dogmatic issues in supply chain law.

A. E. Frincke discusses the civil liability of German companies under the Supply Chain Act. She examines the contractual and tortious bases for claims and a possible extension of liability by the Corporate [...]

englischChristoph Aloysius Denter provides a legal overview of the enforcement of stadium bans. In contrast to the stadium ban procedure, the preventive measures currently used at national level to enforce stadium bans by clubs, associations and the police are presented and legally evaluated. Based [...]

englischIn recent years, the powers of the police to carry out suspicionless checks on persons have been extended in many federal states. Critics see dangers in the use of discriminatory selection criteria. A particularly farreaching variant is that of suspicionless area checks, whose constitutional [...]

englischDigital transformation particularly affects banks. Their business processes have been largely digitized for several years, which is a significant factor for process agility and ensuring entrepreneurial capability. In the public sector, despite the pandemic-driven surge in digitalization, [...]

englischIn 2022, the Archdiocese of Munich and Freising commissioned the Munich law firm Westphal Spilker Wastl to prepare a report on sexual abuse in their diocese. Dr. Matthias Losert has dealt in detail with the 1,893-page expert opinion. With precise reasoning and great legal expertise, he [...]