In recent years there have been a number of claims of “biopiracy” where a company seeks patent coverage over inventions, which others feel would be an unjust “appropriation” of traditional or sacred knowledge. The SbMATE patent which was filed in 2007 (and granted in the US in 2009),...

Trotz zahlreicher Beiträge zum Country-by-Country Reporting mangelt es bisher an empirischer Evidenz zur Verbreitung einer länderbezogenen Berichterstattung steuerlicher Informationen. Die vorliegende Studie fasst freiwillige Initiativen sowie regulatorische Entwicklungen zusammen und...