The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments and European Court of Justice's (ECJ) interpretations of its provisions, various shortcomings...

The COVID pandemic caused the political competition between the prime ministers of the German states to reach its peak. Whoever is the best at announcing, launching, or implementing policies to combat the pandemic can hope to capitalize most politically. In this paper, we attempt to document...