The present Anglo-American system of corporate control is said to be a random result of market forces, the strong influence of which resulted from a weak state, and undefined principles in the state's economic policy until the 1930s. In contrast, in Continental Europe, strong states with a...

With the growth of electronic commerce tax authorities were faced with the challenge of applying traditional tax principles, which have been developed in times where business comprised the delivery of physical goods and services were provided in face-to-face transactions, to cross-border...

Member States are required to adopt the European Directive on the Exercise of Certain Rights of Shareholders in Listed Companies until [December 31st, 2009]. Based on a comparative analysis of the existing rules on the Internet-based exercise of shareholder rights within the European Community...

This paper in German language examines the impact of the internet on shareholder meetings. The author describes the steps that the German legislature has been taken towards a shareholder meeting that is based primarily on the internet, rather than the personal attendance of shareholders (as in...

This paper in German analyzes policy requirements with respect to the accessibility of company data in Germany. Presently, a uniform disclosure system does not exist in Germany. Instead, company data are subject to registration at systems that are organized and administered by the local courts...

Abstract: The key issue concerning shareholder transparency rules, and the related rules on acting in concert (Europe), or the voting group concept (U.S.) is enforcement. Rather than thinking about appropriate enforcement measures, jurisdictions such as the UK and Switzerland decided in favor of...

The International Accounting Standards Board (IASB) has the task of independently developing accounting standards. The International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) published by the IASB are transposed into European law via the so called...

This is a manuscript in German language of my presentation held at the joint conference sponsored by the Verband der Hochschullehrer fuer Betriebswirtschaft (transl. Association of Business School Professors) and the Deutsches Aktieninstitut e.V. in October 2008. It analyzes which current trends...

German law requires both private and public companies to disclose a far-ranging set of information to shareholders, creditors, other market participants and the public. The information that must be disclosed under these rules is more extensive in scale and scope than those provided by data...

The paper provides an overview of the status of corporate and financial law making in Germany in 2007 and examines the driving forces behind current reforms. It also considers amendments to tax and accounting law that are related to corporate and financial law. The authors provide brief comments...