This book chapter suggests that nineteenth-century tax treaties and federal laws of German speaking European countries that concerned double taxation established the basis from which tax treaties and model conventions developed in the following centuries. The content of these German tax treaties...

Finfluencer (noun): a person who, by virtue of their popular or cultural status, has the ability to influence the decision-making process of others through promotions or recommendations on social media. Now more than ever, consumers look to the internet for advice and guidance on all aspects of...

There is widespread concern, especially in certain feminist circles, that a market-oriented economic system, or capitalism, disfavors women. This could take many forms, such as lower wages for the same type of work, reduced career opportunities, disparities in ownership and the upholding of...

This paper revisits the issue of conditional volatility in real GDP growth rates for Canada, Japan, the United Kingdom, and the United States. Previous studies find high persistence in the volatility. This paper shows that this finding largely reflects a nonstationary variance. Output growth in...

Im Koalitionsvertrag der Bundesregierung ist festgehalten, dass die Details der Schuldenbremse und vor allem die Regeln zur Bestimmung des Produktionspotenzials überprüft werden sollen. Insbesondere die Methodik zur Berechnung der konjunkturellen Defi zite wird diskutiert, da diese...

This paper gives a short synoptical overview of the most important elements of current anti-immigration policy in Germany. Based on the hypothesis that its primary aim is exclusion of new migrants, the measures taken within the framework of a groupwise nationally oriented but internationally...

Der Beitrag gibt einen Überblick über die Regulierungen zum Asyl und über die Wege der Integration anhand zweier Fragen: Wer hat in Deutschland Anspruch auf Asyl, und wie werden die Flüchtlinge in die Gesellschaft integriert?

Informed consent in German medical law has a long and controversial tradition. For more than 100 years, medical treatment – even where medically indicated and performed under medical standards – constitutes an act of personal injury and therefore requires the patient’s consent. The basis...

This paper gives a short synoptical overview of the most important elements of current anti-immigration policy in Germany. Based on the Hypothesis that its primary aim is exclusion of new migrants, the measures taken within the framework of a group wise nationally oriented but internationally...

This paper gives a short synoptical overview of the most important elements of current anti-immigration policy in Germany. Based on the hypothesis that its primary aim is exclusion of new migrants, the measures taken within the framework of a groupwise nationally oriented but internationally...