This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...

This article is focused on the Court's decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm's length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the...

Die Künstliche Intelligenz (KI) wird in Deutschland als entscheidende Schlüsseltechnologie gesehen (BMWi, 2019). Bereits 2018 erklärte Bundeskanzlerin Merkel in ihrem Video-Podcast, dass Deutschland bei KI führend sein muss, 'wenn wir Wachstum und damit auch neue Arbeitsplätze und Wohlstand...

We analyze the role of public support in the financing pattern of R&D in German SMEs and their assessment of financing conditions in the context of other framework conditions for innovation. In Germany, there is a diversity of overall well-funded technology-neutral and technology-specific...

Die Künstliche Intelligenz (KI) wird in Deutschland als entscheidende Schlüsseltechnologie gesehen (BMWi, 2019). Bereits 2018 erklärte Bundeskanzlerin Merkel in ihrem Video-Podcast, dass Deutschland bei KI führend sein muss, „wenn wir Wachstum und damit auch neue Arbeitsplätze und...

We analyze the role of public support in the financing pattern of R&D in German SMEs and their assessment of financing conditions in the context of other framework conditions for innovation. In Germany, there is a diversity of overall well-funded technology-neutral and technology-specific...

The European Union (EU) and Germany were already being confronted with rapidly changing dynamics on the economic, ecological, and technological terrains prior to the Covid-19 crisis. The pandemic however has fully exposed critical global value chain (GVC) dependencies, jeopardising European...

Despite the widespread use of the notion of a country's competitiveness in public policy discussion, there is some reluctance among academic economists in accepting the concept. The competitiveness notion can be made theoretically acceptable by distinguishing its useful integral part, which...

Using a unique experimental data set, we investigate how asymmetric legal rights shape bargainers’ aspiration levels through moral entitlements derived from equity norms and number prominence. Aspiration formation is typically hard to observe in real life. Our study involves 15 negotiations...