Many commentaries on the present economic situation contend that Germany is increasingly "exporting jobs" rather than producing competitive goods and services. Can Germany continue to compete effectively with other business locations in the battle for mobile investment capital?

This article offers a contribution to the topical discussion of multinationals. It describes the quantitative and qualitative identification criteria for these enterprises and analyses the internationalisation process of German firms.

The proposal to amend Council Directive 2011/85/EU on the EU budgetary framework may result in changes in the role of environmental sustainability and explicitly the role of green budgeting in decision-making processes. While this topic is still in its infancy in Germany compared to other EU...

European governance is in a state of upheaval. Due to the impact of the coronaviruspandemic, the Russian war of aggression in Ukraine and the energy price crisis, Europeanfiscal policy has come under increasing pressure. In this complex situation, the EuropeanCommission considers a return to the...