Die vorliegende Publikation nimmt das 25-jährige Bestehen des Kartellgesetzes (KG) zum Anlass, dessen Zielsetzung und Instrumente im Lichte der technologischen und wirtschaftlichen Entwicklungen auf den Prüfstand zu stellen. Vertreter der Wissenschaft und Wirtschaft befassen sich u.a. mit der...

"While an increasingly large space in tax literature has been dedicated to the different methods of tax avoidance used by taxpayers to reduce their tax liability, not much has been said on how contracting states may make use of comparable tactics to increase tax revenue or extend economic...

Abstract: Today, distributed ledger technology as well as its application in various business sectors is on everyone’s lips. The reason for the technology’s prominence can be reduced to its features decentrality, transparency and potential immutability of data stored on the ledger that may...