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978-3-8288-5186-3
Ross
Nachhaltigkeitsregulierung im Finanzbereich
Offenlegungspflichten im Rechtsvergleich EU und Singapur
Tectum,  2024, 228 Pages
ISBN 978-3-8288-5186-3
Published May 2024 (available for reservation)
59,00 € incl. VAT

englischThe new era of cross-sectoral, specific European sustainability regulation has significantly expanded the catalogue of obligations in the financial services sector. This book examines the extended disclosure requirements in this context and the various legal issues arising from them. [...]

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978-3-8288-5184-9
Listl
Datenschutz und Dopingkontrolle – ein Paradox?
Tectum,  2024, 456 Pages
ISBN 978-3-8288-5184-9
Available
119,00 € incl. VAT

englischSo far, the discussion on the GDPR has been conducted on an abstract level and its applicability has hardly been scientifically analysed on the basis of practical examples. This is precisely what the author has set out to do, thereby contributing to the development of a legal doctrine of [...]

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978-3-68900-036-3
Dreyer
Sind Genossenschaften Kartelle?
Eine Analyse auf Basis des Genossenschafts- und Kartellrechts
Tectum,  2024, 126 Pages
ISBN 978-3-68900-036-3
Available
34,00 € incl. VAT

englischDo co-operatives have a negative impact on competition, or do they promote competition and therefore represent a desirable form of co-operation from an antitrust perspective?

Lucas Dreyer analyses the antitrust assessment of co-operatives from a legal and economic perspective. His analysis [...]

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978-3-8288-5190-0
Ngouah-Ngally
In diem addictio
Der Bessergebotsvorbehalt im klassischen römischen Recht
Tectum,  2024, 282 Pages
ISBN 978-3-8288-5190-0
Available
84,00 € incl. VAT

englischEven in ancient Rome, contracts were modified by side agreements such as the "in diem addictio". This allowed the seller to close the contract with a third party instead of the first buyer within a certain period of time if a better offer was made. But what was a better offer? A higher [...]

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978-3-8288-5196-2
Schneider
Werbekennzeichnung im Influencer Marketing
Die BGH-Urteile aus dem Jahr 2021
Tectum,  2024, 118 Pages
ISBN 978-3-8288-5196-2
Available
29,00 € incl. VAT

englischOn the 9th of September 2021, the German Federal Court of Justice ruled for the first time on the much-debated issue of labelling in influencer marketing. Previously, there had been numerous conflicting rulings by regional courts on the question of which posts must be labelled.

Anika [...]

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978-3-8288-5185-6
Listl
Datenschutz und Dopingkontrolle – ein Paradox?
Tectum,  2024, 456 Pages, E-Book
ISBN 978-3-8288-5185-6
E-Book download
119,00 € incl. VAT

englischSo far, the discussion on the GDPR has been conducted on an abstract level and its applicability has hardly been scientifically analysed on the basis of practical examples. This is precisely what the author has set out to do, thereby contributing to the development of a legal doctrine of [...]

more information
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978-3-8288-5191-7
Ngouah-Ngally
In diem addictio
Der Bessergebotsvorbehalt im klassischen römischen Recht
Tectum,  2024, 282 Pages, E-Book
ISBN 978-3-8288-5191-7
E-Book download
84,00 € incl. VAT

englischEven in ancient Rome, contracts were modified by side agreements such as the "in diem addictio". This allowed the seller to close the contract with a third party instead of the first buyer within a certain period of time if a better offer was made. But what was a better offer? A higher [...]

more information
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978-3-68900-037-0
Dreyer
Sind Genossenschaften Kartelle?
Eine Analyse auf Basis des Genossenschafts- und Kartellrechts
Tectum,  2024, 126 Pages, E-Book
ISBN 978-3-68900-037-0
E-Book download
34,00 € incl. VAT

englischDo co-operatives have a negative impact on competition, or do they promote competition and therefore represent a desirable form of co-operation from an antitrust perspective?

Lucas Dreyer analyses the antitrust assessment of co-operatives from a legal and economic perspective. His analysis [...]

more information
Add to shopping cart

978-3-8288-5197-9
Schneider
Werbekennzeichnung im Influencer Marketing
Die BGH-Urteile aus dem Jahr 2021
Tectum,  2024, 118 Pages, E-Book
ISBN 978-3-8288-5197-9
E-Book download
29,00 € incl. VAT

englischOn the 9th of September 2021, the German Federal Court of Justice ruled for the first time on the much-debated issue of labelling in influencer marketing. Previously, there had been numerous conflicting rulings by regional courts on the question of which posts must be labelled.

Anika [...]

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978-3-68900-022-6
Rindermann-Haugwitz
Die Gewährleistung der mündlichen Verhandlung per Bild- und Tonübertragung im Zivilprozess bei epidemischen Ereignissen
Tectum,  2024, 242 Pages
ISBN 978-3-68900-022-6
Available
64,00 € incl. VAT

englischWith the outbreak of the Sars-CoV-2 epidemic in 2020, the provisions of Section 128a of the Code of Civil Procedure came into focus. Since 2002, this provision has allowed oral hearings to be held by means of video and audio transmission. The author examines whether § 128a ZPO can guarantee [...]

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978-3-8288-5163-4
Pergande
Digitalisierung und Legal Tech in Wirtschaftskanzleien
Methoden der Strategieentwicklung und Projektauswahl
Tectum,  2024, 244 Pages
ISBN 978-3-8288-5163-4
Available
54,00 € incl. VAT

englischIn an era where digitalization is revolutionizing the legal industry, this book offers practical solutions for strategic project portfolio management in law firms. The focus is on the question of how strategic evaluation criteria for legal tech projects increase efficiency and effectiveness [...]

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978-3-8288-5164-1
Pergande
Digitalisierung und Legal Tech in Wirtschaftskanzleien
Methoden der Strategieentwicklung und Projektauswahl
Tectum,  2024, 244 Pages, E-Book
ISBN 978-3-8288-5164-1
E-Book download
54,00 € incl. VAT

englischIn an era where digitalization is revolutionizing the legal industry, this book offers practical solutions for strategic project portfolio management in law firms. The focus is on the question of how strategic evaluation criteria for legal tech projects increase efficiency and effectiveness [...]

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978-3-68900-023-3
Rindermann-Haugwitz
Die Gewährleistung der mündlichen Verhandlung per Bild- und Tonübertragung im Zivilprozess bei epidemischen Ereignissen
Tectum,  2024, 242 Pages, E-Book
ISBN 978-3-68900-023-3
E-Book download
64,00 € incl. VAT

englischWith the outbreak of the Sars-CoV-2 epidemic in 2020, the provisions of Section 128a of the Code of Civil Procedure came into focus. Since 2002, this provision has allowed oral hearings to be held by means of video and audio transmission. The author examines whether § 128a ZPO can guarantee [...]

more information
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978-3-8288-5192-4
Schwager-Wehming
Blockchainbasierte Lösungsansätze zur Bekämpfung des Karussellbetrugs auf dem rechtlichen Prüfstand
Tectum,  2024, 234 Pages
ISBN 978-3-8288-5192-4
Available
59,00 € incl. VAT

englischIn addition to an introduction to the functioning of blockchain technology, this volume provides an examination of certain problem areas in the use of blockchain-based solutions to combat carousel fraud. These problem areas are not only to be found in tax law, but also in data protection law [...]

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978-3-8288-4995-2
Wiechmann
Die Direktzahlung des Sozialstaats im Mietverhältnis
Tectum,  2024, 210 Pages
ISBN 978-3-8288-4995-2
Available
54,00 € incl. VAT

englischThe direct payment in the tenancy means that the state is directly involved in the fulfilment of the tenant's obligation. The author first categorises the optional and obligatory direct payments according to § 22 (7) SGB II. She then examines the question of whether the job centre becomes [...]

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978-3-8288-5156-6
Böhme
Die Selbstbezichtigungspflicht des Aufsichtsrats nach eigenem Fehlverhalten
Eine rechtsdogmatische Untersuchung
Tectum,  2024, 296 Pages
ISBN 978-3-8288-5156-6
Available
79,00 € incl. VAT

englischCan supervisory board members be compelled to incriminate themselves? This question has received little attention in the legal literature. However, this has fundamentally changed with the so-called Easy-Software judgement of the Federal Court of Justice of 18 September 2018.

This volume [...]

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978-3-8288-4950-1
Rank-Haedler
Handel mit personenbezogenen Daten in Deutschland und Italien
Vertragsbeziehungen auf dem Sekundärmarkt
Tectum,  2024, 294 Pages
ISBN 978-3-8288-4950-1
Available
79,00 € incl. VAT

englischThe transfer of personal data in the secondary market poses a number of challenges: From a data protection perspective, the main question is whether and how data protection legitimacy can be established from the perspective of the buyer without direct contact with the data subject. From the [...]

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978-3-8288-5170-2
Mehlich
Sinn und Zweck kurzer Freiheitsstrafen
Die Reformbedürftigkeit der Ersatzfreiheitsstrafe
Tectum,  2024, 90 Pages
ISBN 978-3-8288-5170-2
Available
29,00 € incl. VAT

englischImprisonment for failure to pay a fine (the alternative sentence) is the enfant terrible of the German sanctions law. Introduced as a means of exerting pressure to ensure that fines are paid, its enforcement has a socially damaging effect, particularly on deprived offenders. This is a [...]

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978-3-8288-5193-1
Schwager-Wehming
Blockchainbasierte Lösungsansätze zur Bekämpfung des Karussellbetrugs auf dem rechtlichen Prüfstand
Tectum,  2024, 234 Pages, E-Book
ISBN 978-3-8288-5193-1
E-Book download
59,00 € incl. VAT

englischIn addition to an introduction to the functioning of blockchain technology, this volume provides an examination of certain problem areas in the use of blockchain-based solutions to combat carousel fraud. These problem areas are not only to be found in tax law, but also in data protection law [...]

more information
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978-3-8288-5137-5
Wiechmann
Die Direktzahlung des Sozialstaats im Mietverhältnis
Tectum,  2024, 210 Pages, E-Book
ISBN 978-3-8288-5137-5
E-Book download
54,00 € incl. VAT

englischThe direct payment in the tenancy means that the state is directly involved in the fulfilment of the tenant's obligation. The author first categorises the optional and obligatory direct payments according to § 22 (7) SGB II. She then examines the question of whether the job centre becomes [...]

more information
Add to shopping cart

978-3-8288-5157-3
Böhme
Die Selbstbezichtigungspflicht des Aufsichtsrats nach eigenem Fehlverhalten
Eine rechtsdogmatische Untersuchung
Tectum,  2024, 296 Pages, E-Book
ISBN 978-3-8288-5157-3
E-Book download
79,00 € incl. VAT

englischCan supervisory board members be compelled to incriminate themselves? This question has received little attention in the legal literature. However, this has fundamentally changed with the so-called Easy-Software judgement of the Federal Court of Justice of 18 September 2018.

This volume [...]

more information
Add to shopping cart

978-3-8288-5087-3
Rank-Haedler
Handel mit personenbezogenen Daten in Deutschland und Italien
Vertragsbeziehungen auf dem Sekundärmarkt
Tectum,  2024, 294 Pages, E-Book
ISBN 978-3-8288-5087-3
E-Book download
79,00 € incl. VAT

englischThe transfer of personal data in the secondary market poses a number of challenges: From a data protection perspective, the main question is whether and how data protection legitimacy can be established from the perspective of the buyer without direct contact with the data subject. From the [...]

more information
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978-3-8288-5175-7
Kiemer
Perspektiven auf Suizide und Suizidbeihilfe
Eine systemtheoretische Semantikanalyse am Beispiel des Deutschen Ethikrats
Tectum,  2024, 98 Pages, E-Book
ISBN 978-3-8288-5175-7
E-Book download
0,00 € free of charge

englischSince the Federal Constitutional Court lifted the ban on the organised promotion of suicide in Germany, a comprehensive and multi-perspective discourse on assisted suicide has emerged. The German Ethics Council has discussed the right to suicide and the phenomenology of the desire to die and [...]

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978-3-8288-5174-0
Kiemer
Perspektiven auf Suizide und Suizidbeihilfe
Eine systemtheoretische Semantikanalyse am Beispiel des Deutschen Ethikrats
Tectum,  2024, 98 Pages
ISBN 978-3-8288-5174-0
Available
24,00 € incl. VAT

englischSince the Federal Constitutional Court lifted the ban on the organised promotion of suicide in Germany, a comprehensive and multi-perspective discourse on assisted suicide has emerged. The German Ethics Council has discussed the right to suicide and the phenomenology of the desire to die and [...]

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978-3-68900-000-4
Langer
Pflichten und Haftung des faktischen Geschäftsführers bei der GmbH
Tectum,  2024, 124 Pages
ISBN 978-3-68900-000-4
Available
34,00 € incl. VAT

englischThe managing director entered in the company register is not always responsible for the practical handling and decision-making within a company. The actual masterminds can also be shareholders or completely external persons. The term "de facto managing director" has become established for [...]

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978-3-68900-001-1
Langer
Pflichten und Haftung des faktischen Geschäftsführers bei der GmbH
Tectum,  2024, 124 Pages, E-Book
ISBN 978-3-68900-001-1
E-Book download
34,00 € incl. VAT

englischThe managing director entered in the company register is not always responsible for the practical handling and decision-making within a company. The actual masterminds can also be shareholders or completely external persons. The term "de facto managing director" has become established for [...]

more information
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978-3-8288-5144-3
Danhof
An den Grenzen des Heimtückebegriffs
Die Problematik der Tötung konstitutionell Argloser
Tectum,  2024, 252 Pages
ISBN 978-3-8288-5144-3
Available
69,00 € incl. VAT

englischAccording to established case law, the killing of constitutionally unaware is, with a few exceptions, not to be regarded as lying-in-wait murder, but only as manslaughter. The reason for this is the victim's lack of ability to harbour suspicion, which is absolutely necessary for the [...]

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978-3-8288-5142-9
Würges
Das Motu Proprio Communis vita
Hintergrund und Bedeutung im Licht der Würde von Ordensgelübden
Tectum,  2024, 114 Pages
ISBN 978-3-8288-5142-9
Available
29,00 € incl. VAT

englischWhile some forms of Catholic religious life are granted far-reaching individuality, members of Catholic religious institutes and societies of apostolic life are obliged to live in community. Therefore, the absence of a member outside the canonical boundaries is an illegitimate act which the [...]

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978-3-8288-5148-1
Brauer
Die Fremdanzeige im Recht der Selbstanzeige und ihr Verhältnis zu Verbandssanktionen
Tectum,  2024, 276 Pages
ISBN 978-3-8288-5148-1
Available
74,00 € incl. VAT

englischCriminal tax law and the sanctioning of legal entities have come under increasing public scrutiny in recent years. In this context, managers are keen to avoid both individual and corporate sanctions. Currently, self-disclosure is the main tool used for this purpose, while third-party [...]

more information
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978-3-8288-4999-0
Hoppe
Verfahrensablauf und Geschäftsleiterhaftung unter Anwendung des StaRUG
Tectum,  2024, 92 Pages
ISBN 978-3-8288-4999-0
Available
24,00 € incl. VAT

englischWith the entry into force of StaRUG and its core element, the restructuring plan, instruments for the restructuring of companies outside insolvency proceedings have for the first time been standardised by law. Due to this novelty, but also due to a significant change in the regulations as a [...]

more information
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978-3-8288-5145-0
Danhof
An den Grenzen des Heimtückebegriffs
Die Problematik der Tötung konstitutionell Argloser
Tectum,  2024, 252 Pages, E-Book
ISBN 978-3-8288-5145-0
E-Book download
69,00 € incl. VAT

englischAccording to established case law, the killing of constitutionally unaware is, with a few exceptions, not to be regarded as lying-in-wait murder, but only as manslaughter. The reason for this is the victim's lack of ability to harbour suspicion, which is absolutely necessary for the [...]

more information
Add to shopping cart

978-3-8288-5143-6
Würges
Das Motu Proprio Communis vita
Hintergrund und Bedeutung im Licht der Würde von Ordensgelübden
Tectum,  2024, 114 Pages, E-Book
ISBN 978-3-8288-5143-6
E-Book download
29,00 € incl. VAT

englischWhile some forms of Catholic religious life are granted far-reaching individuality, members of Catholic religious institutes and societies of apostolic life are obliged to live in community. Therefore, the absence of a member outside the canonical boundaries is an illegitimate act which the [...]

more information
Add to shopping cart

978-3-8288-5149-8
Brauer
Die Fremdanzeige im Recht der Selbstanzeige und ihr Verhältnis zu Verbandssanktionen
Tectum,  2024, 276 Pages, E-Book
ISBN 978-3-8288-5149-8
E-Book download
74,00 € incl. VAT

englischCriminal tax law and the sanctioning of legal entities have come under increasing public scrutiny in recent years. In this context, managers are keen to avoid both individual and corporate sanctions. Currently, self-disclosure is the main tool used for this purpose, while third-party [...]

more information
Add to shopping cart

978-3-8288-5154-2
Heßling
Die Kommanditgesellschaft im Lichte des MoPeG
Eine Analyse ausgewählter rechtlicher Neuerungen aus praktischer Sicht
Tectum,  2024, 92 Pages
ISBN 978-3-8288-5154-2
Available
24,00 € incl. VAT

englischOn 1 January 2024, the law governing GbRs, OHGs and KGs will be comprehensively amended by the MoPeG. This work highlights the most important changes for the legal form of the limited partnership, particularly for practitioners. In addition, the current wording of KG articles of association [...]

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978-3-8288-5155-9
Heßling
Die Kommanditgesellschaft im Lichte des MoPeG
Eine Analyse ausgewählter rechtlicher Neuerungen aus praktischer Sicht
Tectum,  2024, 92 Pages, E-Book
ISBN 978-3-8288-5155-9
E-Book download
24,00 € incl. VAT

englischOn 1 January 2024, the law governing GbRs, OHGs and KGs will be comprehensively amended by the MoPeG. This work highlights the most important changes for the legal form of the limited partnership, particularly for practitioners. In addition, the current wording of KG articles of association [...]

more information
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978-3-8288-5141-2
Hoppe
Verfahrensablauf und Geschäftsleiterhaftung unter Anwendung des StaRUG
Tectum,  2024, 92 Pages, E-Book
ISBN 978-3-8288-5141-2
E-Book download
24,00 € incl. VAT

englischWith the entry into force of StaRUG and its core element, the restructuring plan, instruments for the restructuring of companies outside insolvency proceedings have for the first time been standardised by law. Due to this novelty, but also due to a significant change in the regulations as a [...]

more information
Add to shopping cart

978-3-8288-4982-2
Bärnreuther
Die Durchgriffshaftung bei der Auslandsgesellschaft & Co. KG
Tectum,  2023, 78 Pages
ISBN 978-3-8288-4982-2
Available
24,00 € incl. VAT

englischThis book deals with the question under which conditions a breach of the limitation of liability of a foreign GmbH & Co. KG is possible. It presents the individual possible case groups of this breach, initially in relation to a German GmbH & Co. KG, showing their areas of application and the [...]

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978-3-8288-4960-0
Klinger
Zum Verhältnis von Unterlassungsanspruch und Rückrufanspruch
Tectum,  2023, 358 Pages
ISBN 978-3-8288-4960-0
Available
89,00 € incl. VAT

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 [...]

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978-3-8288-5124-5
Bärnreuther
Die Durchgriffshaftung bei der Auslandsgesellschaft & Co. KG
Tectum,  2023, 78 Pages, E-Book
ISBN 978-3-8288-5124-5
E-Book download
24,00 € incl. VAT

englischThis book deals with the question under which conditions a breach of the limitation of liability of a foreign GmbH & Co. KG is possible. It presents the individual possible case groups of this breach, initially in relation to a German GmbH & Co. KG, showing their areas of application and the [...]

more information
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978-3-8288-4970-9
Bahramian
Das EU-Lieferkettengesetz (CS3D)
Rechtliche Analyse und Herausforderungen für die Afrikastrategie mit Fokus auf Südafrika
Tectum,  2023, 144 Pages
ISBN 978-3-8288-4970-9
Available
34,00 € incl. VAT

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 [...]

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978-3-8288-5099-6
Klinger
Zum Verhältnis von Unterlassungsanspruch und Rückrufanspruch
Tectum,  2023, 358 Pages, E-Book
ISBN 978-3-8288-5099-6
E-Book download
89,00 € incl. VAT

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 [...]

more information
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978-3-8288-4976-1
Bender | Krumma | Neubert | Hoffmann | Bolesta | Führer | Asbrock
Eine Evaluation des Hauses des Jugendrechts Leipzig
Ziele, Erfolge, Herausforderungen
Tectum,  2023, 276 Pages
ISBN 978-3-8288-4976-1
Available
64,00 € incl. VAT

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 [...]

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978-3-8288-5110-8
Bahramian
Das EU-Lieferkettengesetz (CS3D)
Rechtliche Analyse und Herausforderungen für die Afrikastrategie mit Fokus auf Südafrika
Tectum,  2023, 144 Pages, E-Book
ISBN 978-3-8288-5110-8
E-Book download
34,00 € incl. VAT

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 [...]

more information
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978-3-8288-4967-9
Denter
Durchsetzung von Stadionverboten
Tectum,  2023, 264 Pages
ISBN 978-3-8288-4967-9
Available
69,00 € incl. VAT

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 [...]

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978-3-8288-5117-7
Bender | Krumma | Neubert | Hoffmann | Bolesta | Führer | Asbrock
Eine Evaluation des Hauses des Jugendrechts Leipzig
Ziele, Erfolge, Herausforderungen
Tectum,  2023, 276 Pages, E-Book
ISBN 978-3-8288-5117-7
E-Book download
0,00 € free of charge

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 [...]

more information
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978-3-8288-4963-1
Lepsien
Die Problembereiche und Zweifelsfragen bei der Umsetzung der Regelungen zur Bekämpfung von hybriden Gestaltungen
Tectum,  2023, 100 Pages
ISBN 978-3-8288-4963-1
Available
29,00 € incl. VAT

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, [...]

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978-3-8288-4972-3
Schmidt
Die Umsetzung der GloBE Rules (Pillar Two) in den USA
Tectum,  2023, 120 Pages
ISBN 978-3-8288-4972-3
Available
29,00 € incl. VAT

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 [...]

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978-3-8288-4946-4
Frincke | Christiansen | Brunswick
Dogmatische Fragen des Lieferkettengesetzes
Tectum,  2023, 152 Pages
ISBN 978-3-8288-4946-4
Available
39,00 € incl. VAT

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 [...]

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978-3-8288-5102-3
Lepsien
Die Problembereiche und Zweifelsfragen bei der Umsetzung der Regelungen zur Bekämpfung von hybriden Gestaltungen
Tectum,  2023, 100 Pages, E-Book
ISBN 978-3-8288-5102-3
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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, [...]

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978-3-8288-5112-2
Schmidt
Die Umsetzung der GloBE Rules (Pillar Two) in den USA
Tectum,  2023, 120 Pages, E-Book
ISBN 978-3-8288-5112-2
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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 [...]

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