This study examined attitudes on the ethics of bribe taking in four European countries – France, Great Britain, Italy and Germany. Nineteen demographic variables (gender, age, marital status, etc.) were also examined, and most mean scores were found to be significantly different. Although most...

This paper presents the results of an empirical study of attitudes toward bribe taking in the largest economies on four continents – the USA, Brazil, Germany and China. The authors use the Human Beliefs and Values Survey data to examine several demographic variables, including gender, age,...

German civil and criminal courts have not always agreed over whether to allow a taxpayer to zero-rate intra-Community supplies when the taxpayer making the supply knew (or should have known) that his buyer in the other Member State intended to fraudulently evade VAT as a missing trader. This is...

Plurilateral initiatives are again gaining importance in climate diplomacy as a complement to multilateral efforts – not least in view of the lack of progress in implementing the Paris Agreement and more difficult conditions in the UN process. New alliances are expected to facilitate agreement...