Corporate Governance has developed immensely in the last decades mainly due to the negative effects on shareholders's of management decisions leading to a continuous conflict to be solved by the policymakers and academics. After the publication of the Cadbury Report, we noticed an increase...

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...

Whilst the use of European consensus by the European Court of Human Rights is receiving some attention in the relevant scholarship, there has been very little assessment of the validity of the assumption that this method of decision making enhances the legitimacy of judgments. There has also...

The passporting framework currently offers UK institutions a cost-effective access to the EEA financial markets for their cross-border activities. After Brexit, this privileged access may cease to apply so that UK institutions will have to rearrange their approach to access the EEA financial...

As the EU enters a new political cycle, this article provides a critical analysis of the state of EU democracy by focusing on its two main components: representative and participatory democracy through their theoretical and practical realities. It argues that it is for EU democracy — and...

In ECJ Case 587/10 (Vogtländische Straβen-,Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v. Finanzamt Plauen) an American firm, Atlantic International Trading Company (AIT) is a middleman in an otherwise all-European VAT triangulation. AIT appears to have approached its compliance...

This article deals with the latest developments in the regulation of cross-border tender offers in the U.S., in Germany, and in the European Union. In the U.S. the SEC issued a new release concerning Cross-Border Tender and Exchange Offers, Business Combinations and Rights Offerings. The new...

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...