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Steuerwissenschaftliche Schriften

Christian Jung

Das Multilaterale Instrument als multilaterales Recht

Eine Analyse des Mehrseitigen Übereinkommens zur Verhinderung von Gewinnverlagerung und -verkürzung aus völkerrechtlicher Perspektive

Cambridge Intellectual Property and Information Law

This book retraces the emergence of conceptions of authorship in late-eighteenth-century Germany by studying the material form of Immanuel Kant's 1785 essay, 'On the Wrongfulness of Reprinting'. Drawing upon book history, media theory, and literary studies, Benjamin Goh analyses the essay's paratexts as indices of literary production in the German Enlightenment. Far from being an idealist proponent of intellectual property, Kant is shown to be a media theorist and practitioner, whose critical negotiation with the evolving print machinery in his time helps illuminate our present struggle with digital technology and the mounting pressures borne by copyright as a proprietary institution. Through its novel perspective on established debates surrounding authorship, this book critiques the proprietary conception of authorship in copyright law, and proposes an ethical alternative that responds to the production, circulation, and reading of literature. This title is also available as open access on Cambridge Core.

Rereading Authorship and Copyright with Kant

The Materiality of Literature

This work adds an important new dimension to the literature on the Caribbean Court of Justice and on regional integration courts generally. Part I focuses on the operation of the CCJ itself, whilst Part II provides a comparative study of the CCJ and four other regional courts.

Regional Integration Court in a Global Context

The Caribbean Court of Justice

Studien zum Wirtschaftsstrafrecht - Neue Folge

Eine Untersuchung zur Anwendbarkeit der Vermögensabschöpfung auf das Steuerstrafrecht

Das erlangte Etwas bei Steuerstraftaten

De Gruyter Handbuch

Seehandelsrecht

This book is the first investigation of the relationship between EU digital sovereignty and sustainability strategies. It maps the ambitions and limitations of EU digital strategic autonomy and explores the structural challenges underlying its relationship with its green transition objectives in the context of the ongoing wars in neighbouring European countries and the consequent tensions in the EU energy sector. The EU is racing to achieve technological independence from third countries and foreign multinational companies to protect its digital sovereignty and preserve its fundamental rights. In the EU, digitalisation and the green transformation are seen as twin transitions. Yet, EU digital sovereignty strategies have a significant environmental cost. Reaching a status of strategic autonomy of the EU at the level of digital infrastructures, products, services and data implies higher energy consumption and exploitation of natural resources. Moreover, the geopolitical tensions following the Russian invasion of Ukraine have provoked an unprecedented energy crisis, which is affecting EU economies and impacting objectives of the twin transitions. The book offers an interdisciplinary analysis of the major EU regulatory and policy instruments in this field, providing an invaluable guide for academics, practitioners, and policymakers navigating the complex issues of preserving digital sovereignty and addressing climate change in times of war and energy crisis.

EU Challenges in Times of War and Energy Crisis

Digital Sovereignty and the Green Transition

This collection brings together revised, updated and new essays on EU citizenship by one of the leading commentators in the field. This important collection argues, in the face of increasing pessimism (not least from other citizenship lawyers), that EU citizenship offers much to admire and celebrate. The author explores the question from three perspectives; firstly looking at the status of citizenship in Europe before moving onto perceived points of issue. Finally, the author sets out the added value of citizenship, concluding that despite all the challenges faced, it is well placed to deal with future challenges both in the medium and long term. This is an important statement on the current and future status of a key tenet of European Union law by one of its leading commentators, and will be required reading for all scholars in the field.

Ius Tractum of Many Faces

European Citizenship

The law codes in the Middle East North Africa (MENA) region are a well-crafted blend of civil and Islamic law in which civil law principles do not violate Islamic provisions. Yet, common law principles derived either from English common law or Islamic customary usages remain unidentified and thus ignored. Here, this complex scenario is rectified through a comparative analysis of the primary data (e.g. cases, statutes and arbitral award decisions), adding common law and uncodified Islamic custom to MENA law codes. The purpose of this comparative analysis is to allow common legal principles found in civil, common and Islamic law to be distilled in order to create a new, harmonised international commercial arbitration law code (HICALC) or uniform Arab arbitration law (UAAL) for adoption in the MENA region, where these principles already greatly influence the legal systems and can be readily assimilated into a harmonised or uniform code. The work demonstrates that this new code would lead to improved arbitral award enforcement in the MENA.

A Model Harmonised International Arbitration Law Code for the Middle East and North Africa

Sammlung praxisrelevanter Steuererlasse

Die Steuergesetze des Fürstentums Liechtenstein 2026

Previously known as Drafting Agreements in the Biotechnology and Pharmaceutical Industries, this title provides precedent agreements for the main types of commercial transaction encountered in the life sciences, biotechnology and pharmaceutical industries. In addition to the print version, each precedent is available via an accompanying website in a format which can be easily downloaded and edited. Detailed commentary on legal, commercial and practice issues accompanies every precedent. Provided by specialist lawyers from across Europe, this commentary also highlights important differences between English law and that of other key EU jurisdictions: Germany, France, the Netherlands, Spain and Sweden. Commentary on specific considerations for the US is also provided. In addition to precedent commentaries, the book also contains detailed commentary and discussion of legal issues common to the life sciences, biotechnology and pharmaceutical industries, as well as links to relevant materials (eg regulatory materials on clinical trials). This title is included in Bloomsbury Professional's Intellectual Property and IT online service.

Drafting Agreements in Life Sciences

Global Law and Sustainable Development

Given the significant developments in Indian economic and trade policymaking over the last two decades, this book provides an authoritative and timely analysis of the transformation and current state of India's foreign economic policy. The work presents a comprehensive, informed and critical overview of negotiating issues addressed in the recent period leading up to the substantial conclusion of the Trade Facilitation Agreement. The volume also takes into account the geopolitical considerations that influenced the negotiations. Finally, the reform steps being taken by India need to be understood in light of the structural changes in the economy, fuelling domestic compulsion, and the analysis covers this undercurrent in detail. The book will be a valuable guide to academics, researchers and policy-makers working in the areas of international trade law, development economics and global politics.

Das Multilaterale Instrument als multilaterales Recht

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