The World Customs Organization (WCO) and the Organization of Economic Cooperation and Development (OECD) have begun considering the harmonization of transfer pricing norms among income tax, customs and VAT regimes. Two conferences have been organized in May of 2006 and 2007. These conferences...

Die ohne Zutun der europäischen Politik vom Europäischen Gerichtshof und der Kommission betriebene „Integration durch Recht“ hat eine extensive Dynamik der Liberalisierung entfaltet. Wie lässt sich dieser Umstand erklären? Mit dieser Frage hat sich die 2008 gegründete...

Although harmonization of EC banking laws has only just started, it does already have some practical significance, because in adjustments of national laws account is taken to some extent of the ideas developed on the level of the Community. Nevertheless, a number of problems make it doubtful...

The European Union's (EU) mission has been and continues to be the establishment of a single, internal market for financial services comprising the entire territory of its fifteen Member States. Achieving a single market was historically dependent on provision of market access and development of...

The European Union has had a uniform legal framework to transparency of major holdings and financial instruments since 2004. These provisions are to be reformed. In October 2011, the European Commission presented a proposal for a Directive to amend the Transparency Directive. This paper analyses...

This paper aims to present some preliminary ideas about the potential benefits and costs arising from the process of European Contract Law harmonization for the functioning of the existing national Contract Laws, and in the end, for the welfare of European societies. Some of those benefits and...