Under the notion of human rights due diligence (HRDD), firms are under a responsibility to account for the social and environmental impact connected to their operations across global value chains. This responsibility intersects with the sphere of operation of voluntary sustainability standards...

Deutschland ist wie kein anderes Land auf den Export von Spitzenprodukten angewiesen, um Wohlstand und Beschäftigung zu sichern. Die Freihandelspolitik steht jedoch erheblich unter Druck. Autoritäre Regime wie China setzen ihre staatsgelenkten Wirtschaftssysteme dazu ein, geopolitische Ziele...

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...