Artificial intelligence (AI) has been part of organisational activity for a long time, but until the launch of the ChatGPT application at the end of 2022, it was not discussed in such a comprehensive way. This type of application brought to the public's attention the concept of artificial...

Artificial intelligence (AI) has been part of organisational activity for a long time, but until the launch of the ChatGPT application at the end of 2022, it was not discussed in such a comprehensive way. This type of application brought to the public's attention the concept of artificial...

Einführung -- Historische Entwicklung der Mindeststeuerinitiative -- Sinn und Zweck der Mindestbesteuerung -- Vorstellung der Mindeststeuerregeln -- Vereinbarkeit mit dem Grundgesetz -- Vereinbarkeit mit EU-Recht -- Vereinbarkeit mit deutschen Doppelbesteuerungsabkommen -- Zusammenfassung der...

"The year 2019 saw the emergence of an unlikely duo consisting of the Managing Director of the International Monetary Fund (IMF) Christine Lagarde1 and broadcaster and environmentalist Sir David Attenborough. They discussed the relationship between nature and the economy in a panel session, a...

This book discusses harmful tax competition in the East African Community (EAC) with reference to EU and OECD approaches. With a focus on Rwanda, the book examines whether Rwanda's tax competition practices are within the parameters of internationally accepted practices. In this context, the...

Verlagsinfo: Die Digitalisierung stellt einen technisch-ökonomischen Paradigmenwechsel dar, der sich grundlegend auf die Automobilindustrie als wichtigem Vertreter der traditionellen Wirtschaft auswirkt. In dieser Branche führt die Digitalisierung einerseits zu inkrementellen...