Stärker werdender Wettbewerb zwischen den Krankenhäusern stellt diese vor erhebliche wirtschaftliche Herausforderungen. Kostendruck und Sanierungsstau wegen veralteter baulicher Infrastruktur verschärfen die durch die Einführung des Fallpauschalensystems (G-DRG) angespannte finanzielle Lage...

We use recent developments in the empirics of comparative case studies to analyze the effect of binding emission targets under the Kyoto Protocol on the development of CO2 emissions of seven major Annex B countries. In particular, we investigate whether committing to a specific greenhouse gas...

Identifying subsidiaries has always been a key issue in preparing consolidated financial statements and is still one of the most difficult accounting issues standard setters have to cope with. Moreover, the current financial crisis and recent accounting scandals have impressively demonstrated...

Bancassurance has grown to currently become a completely consolidated insurance distribution channel in the global market, even though it shows unequal levels of development depending on the social and economic characteristics of the different countries. Several factors have contributed to give...

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

In this third in a series of four articles, the authors examine the German Real Estate Investment Trust (REIT) regime. Previous articles dealt with REITs in the United States and the United Kingdom. A subsequent and final article concludes with a comparison of the three regimes. This article...

This article is a reply to Martin Wichmann's reply from a German perspective to John F. Avery Jones's article 'Why Can't the English ... ?', both published in the Bulletin for International Taxation of the International Bureau of Fiscal Documentation (IBFD), 2019 (Volume 73), No. 6/7. It argues...

This paper introduces and analyses the German Trade Secrets Protection Act of 2019 (Geschäftsgeheimnisgesetz), which implements the EU Trade Secrets Directive 2016/943. It also addresses issues of interpretation left open by the Directive, which will have to be decided by the CJEU and the...

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...