"It is of great importance to be able to determine who or what is considered 'resident' within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for...

This paper summarizes key elements of the German Federal Constitutional Court's decision on the European Central Bank's Public Sector Asset Purchase Programme. It briefly explains how it is possible for the German Court to disagree with the ruling of the Court of Justice of the European Union....