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...

There has recently been a minor research and publishing boom in the field of refusals of royal assent to Bills in Australia. When in the throes of finalising my own contribution to this outburst of scholarship, I discovered that the figurehead German Federal President had just refused his assent...

In the 2000s, a major educational reform in Germany reduced the academic high school duration by one year while keeping constant the total number of instructional hours before graduation. The instructional hours from the eliminated school year shifted to lower grade levels, which increased the...