Place of taxation rules are the seminal cross-jurisdictional provisions of any consumption tax regime. They determine where among competing jurisdictions a particular service is taxed. They are not important for transactions that are restricted to a single jurisdiction and to businesses or...

Will-substitutes are legal techniques that allow the disposition of property on death outside of the deceased's estate. Such techniques, by reducing the assets in the estate, have the potential to harm the interests of creditors of the estate. This paper aims to identify some of the ways in...

Based upon the Telecommunications Law Indicators for Comparative Studies (TLICS) model, this article builds upon the federalism as an institutional variable used in comparative analyses from the perspective of the information revolution category and dependence of economic development upon ICT....

This paper puts forward an alternative path, next to regulatory competition models and comparative law endeavors, called legal emulation. Regulatory competition suffers from its very restrictive assumptions, which make it a relatively rare occurrence in practice. It is also endogenously driven,...

The contributions of Foster (2005) and Halgreen (2004) are the latest in a series of debates, discussions, conferences, and academic scholarship on the subject of United States (US) and (or versus) European Union (EU) sport policy. In the context of international relations and foreign policy,...

Economic analysis plays a major role in the American legal discourse, while its position in the German-speaking legal debate remains comparatively limited. In Germany and Austria, a widespread aversion against law and economics can be observed among legal scholars. This article advances an...