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...

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...

Arbeitslosigkeit und insbesondere Jugendarbeitslosigkeit stellt eine der größten wirtschaftsund sozialpolitischen Herausforderungen dar. Maßnahmen der aktiven Arbeitsmarktpolitik (AAMP) - wie Fortbildung, Lohnsubventionen und öffentliche Beschäftigungsförderung für Arbeitsuchende - gelten...