"While an increasingly large space in tax literature has been dedicated to the different methods of tax avoidance used by taxpayers to reduce their tax liability, not much has been said on how contracting states may make use of comparable tactics to increase tax revenue or extend economic...

This book presents detailed case studies of the first commercial internet digital currency systems developed between 1996 and 2004. Transactions completed with the new technology circumvented all US financial regulations, an opening that transnational criminals exploited. Mullan explains how an...

Abstract: Today, distributed ledger technology as well as its application in various business sectors is on everyone’s lips. The reason for the technology’s prominence can be reduced to its features decentrality, transparency and potential immutability of data stored on the ledger that may...

Drawing on Transaction Costs Economics, this paper develops a new approach to conflict of law rules. It outlines a concept of constitutional uncertainty in international trade and presents a model of international transactions in the presence of a diversity of legal orders. We develop a general...

Wirtschaftlicher Austausch kann sich nur entwickeln, wenn er hinreichend gegen opportunistisches Verhalten abgesichert ist. In der globalisierten Wirtschaft des 21. Jahrhunderts werden grenzüberschreitende Geschäfte meist nicht durch staatliche Gerichte, sondern durch 'Private Ordering' und...