In this paper, we give an overview of the differences in German patent legislations between 1815 and 1876. German patent laws differed in particular with regard to the application and approval system, the treatment of foreign applicants, and patent fees. Differences in the former two categories...

It is a commonplace that, within commercial law, the law of personal property is particularly important, and it is also obvious that commercial law deals to a large extent with cross-border transactions and business relationships. This article gives an overview of German moveable property law,...

As part of the 2017 Tax Cuts and Jobs Act, Congress enacted Section 1400Z-2, which allows property owners to reinvest gain from the disposition of property in qualified opportunity funds (QOFs) tax free. This article illustrates how this new provision is different from the most popular...