Within the framework of the European Treaties, the borderline between the freedom of establishment and the free movement of capital has emerged as a major bone of contention. As capital movements are protected under Art.63 par.1 TFEU also with regard to transactions vis-à-vis third countries,...

IP boxes or patent boxes can be introduced so as to promote research and development (R&D) activities or attract mobile IP assets, but they can also cause harmful tax competition. Action 5 of BEPS project has analysed this problem and proposes the application of a ‘nexus approach’ that...

In April of 2007 and 2008, the U.S. randomly allocated 65,000 H-1B temporary work permits to foreign-born skilled workers. About 88,000 requests for computer-related H-1B permits were declined in each of those two years. This paper exploits random H-1B variation across U.S. cities to analyze how...

In April of 2007 and 2008, the U.S. randomly allocated 65,000 H-1B temporary work permits to foreign-born skilled workers. About 88,000 requests for computer-related H-1B permits were declined in each of those two years. This paper exploits random H-1B variation across U.S. cities to analyze how...

Die Innenstädte haben ihre Bedeutung als Einzelhandelsstandorte im Wesentlichen behaupten können, während Nebenlagen und vor allem ländliche Gemeinden mit ihren Erreichbarkeits- und Versorgungsmängeln vielfach zu den Verlierern gehören. Auf der Gewinnerseite stehen die dezentralen,...

Die Innenstädte haben ihre Bedeutung als Einzelhandelsstandorte im Wesentlichen behaupten können, während Nebenlagen und vor allem ländliche Gemeinden mit ihren Erreichbarkeits- und Versorgungsmängeln vielfach zu den Verlierern gehören. Auf der Gewinnerseite stehen die dezentralen,...

Economic aspects of mergers and acquisitions / Adam Szyszka -- Restrictions and admissible exceptions to the free movement of capital in the European Union in Court of Justice case law / Sylwia Majkowska-Szulc -- Horizontal direct effect of EU internal market freedoms' current status / Maciej...

Vorteile der Beschäftigung von Flüchtlingen für alle Beteiligten -- Aufenthaltsrechtliche Voraussetzungen und Herausforderungen -- Zusammenwirken von Arbeitsagentur und Ausländerbehörde -- Arbeitsrechtliche, sozialversicherungsrechtliche und steuerrechtliche Besonderheiten.

<marquage typemarq="italique"/> Given its hybrid status which involves health and trade the retail distribution of pharmaceuticals is at a cross-road. Three different issues polarize the attention : The opening of the capital of the pharmacies, the maintaining of the monopoly positions of the pharmacies, and, finally, the...

The European Court of Justice has confirmed the compatibility of transfer pricing adjustments under the arm's length standard in its "SGI" judgment. In this decision, the ECJ has stated that transfer pricing control is justified as a means to fight "artificial arrangements" while commercially...

Where a parent company owns a controlling interest in a subsidiary resident in another Member State the question arises whether article 43 EC Treaty (the freedom of establishment), article 56 EC Treaty (the free movement of capital), or both articles may be relied upon by the taxpayer to...

<alinea/> The principle of the freedom of establishment gives companies established in the various Member states of the European Union the possibility to develop their cross-border activities. After the principle was enshrined by the Treaty of Rome, no secondary law on the recognition of companies was...

The European Union creates new opportunities and possibilities for Polish entrepreneurs especially in the field of international entrepreneurship activities. The paper elaborates on the freedom of establishment in the European Union, which makes friendly environment for Polish enterprises to...

In this paper, we examine the inconclusive debate on regulatory competition in Europe. We demonstrate that the recent expansion in the EU company law has created archetypal underpinning for formation of regulatory competition: the ground-breaking triptych of the ECJ on Centros, Überseering, and...

In this paper, we examine the inconclusive debate on regulatory competition in the Europe. We demonstrate that the recent expansion in the EU company law has created archetypal underpinning for formation of regulatory competition: the ground-breaking “triptych” of the ECJ on Centros,...