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...

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...

Chapter 1. Introduction -- Chapter 2. Defining Competition & AI Developments -- Chapter 3. Competition & Governance -- Chapter 4. Competition, Market Power and Politics -- Chapter 5. Competition & AAI -- Chapter 6. US versus EU Competition -- Chapter 7. Chicago School, Harvard School, New...

This paper uses the example of how corporate nationality is defined in the investment treaty practice of the Federal Republic of Germany as an example of fruitful interaction between private and public international law. It shows how Germany’s investment treaty practice defines German...