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Schriften zur Restrukturierung

Julian Leschke

Regulierung von Geschäftsleiteropportunismus zulasten der Gläubiger in der Krise

Ökonomische und rechtsvergleichende Einsichten vor dem Hintergrund des StaRUG

There is always a dark side, and taxation in its international dimension is no less. Pecunia, being the cash, drives it more than philosophical principles like justice or solidarity. International taxpayers, whether individuals or corporations, do not feel the same obligations vis à vis the society where they temporarily live, work and produce their wealth as if they would feel if they were permanently integrated in a country. The reader of this textbook will be conducted within the technicalities of international taxation by way of an original perspective on philosophy, politics and economics (PPE) affording (i) who has the right to exercise the power to tax by examining the criteria to determine the jurisdiction to tax both in the worldwide and territorial system, (ii) how to exercise the power to tax, through tax return or withholding tax, (iii) what to tax among active and passive income within inbound and outbound taxation, (iv) how much to tax through the transfer pricing, (v) international taxation as part of international law, (vi) international tax treaties, and finally (vii) the BEPS projects that represent the very last evolution in the field. Scandals, leaks as a James Bond movie, aggressive tax planning techniques and related case law, involving high-net-worth individuals as well as multinational corporations, bring the reader to discover that each single State belonging to the international community acts as a chess player before the international tax chessboard observing as pieces its own economy, its own society, and balancing any tax policy decision with possible reactions of domestic taxpayers that could move away, those foreign taxpayers that could decide to move in, and possible retaliations from other States.
The ambition is to get the reader convinced that, as the Sicilian Tancredi Falconeri warns his uncle Don Fabrizio Corbera, Prince of Salina, in the masterpiece book "The Leopard" of Giuseppe Tomasi di Lampedusa, "everything must change because everything remains as it is", and only exploring what is behind the stage of international taxation clarifies how this important piece of social science really works.

There is always a dark side, and taxation in its international dimension is no less. Pecunia, being the cash, drives it more than philosophical principles like justice or solidarity. International taxpayers, whether individuals or corporations, do not feel the same obligations vis à vis the society where they temporarily live, work and produce their wealth as if they would feel if they were permanently integrated in a country. The reader of this textbook will be conducted within the technicalities of international taxation by way of an original perspective on philosophy, politics and economics (PPE) affording (i) who has the right to exercise the power to tax by examining the criteria to determine the jurisdiction to tax both in the worldwide and territorial system, (ii) how to exercise the power to tax, through tax return or withholding tax, (iii) what to tax among active and passive income within inbound and outbound taxation, (iv) how much to tax through the transfer pricing, (v) international taxation as part of international law, (vi) international tax treaties, and finally (vii) the BEPS projects that represent the very last evolution in the field. Scandals, leaks as a James Bond movie, aggressive tax planning techniques and related case law, involving high-net-worth individuals as well as multinational corporations, bring the reader to discover that each single State belonging to the international community acts as a chess player before the international tax chessboard observing as pieces its own economy, its own society, and balancing any tax policy decision with possible reactions of domestic taxpayers that could move away, those foreign taxpayers that could decide to move in, and possible retaliations from other States.
 
 The ambition is to get the reader convinced that, as the Sicilian Tancredi Falconeri warns his uncle Don Fabrizio Corbera, Prince of Salina, in the masterpiece book “The Leopard” of Giuseppe Tomasi di Lampedusa, “everything must change because everything remains as it is”, and only exploring what is behind the stage of international taxation clarifies how this important piece of social science really works.

Pecunia non olet

The Dark Side of International Tax Law

Economic Analysis of Law in European Legal Scholarship

This book brings together legal and economic perspectives to examine how organizational structures, incentives and behavioural factors shape the actions of firms and their decision-makers. It covers principal agent problems, corporate criminal and civil liability,sustainability and ESG governance, as well as emerging questions related to decentralization,DLT and blockchain. Further chapters address organisational challenges in corporate law, behavioural barriers in governance and practical financial decision-making. Overall, the volume highlights how law and economics jointly contribute to understanding and improving organisational behaviour.

This book brings together legal and economic perspectives to examine how&nbsp;organizational structures, incentives and behavioural factors shape the actions of firms and their&nbsp;decision-makers. It covers principal agent problems, corporate criminal and civil liability,sustainability and ESG governance, as well as emerging questions related to decentralization,DLT and blockchain. Further chapters address organisational challenges in corporate law,&nbsp;behavioural barriers in governance and practical financial decision-making. Overall, the volume&nbsp;highlights how law and economics jointly contribute to understanding and improving&nbsp;organisational behaviour.

Law and Economics of Organizations

Studien zum ausländischen und internationalen Privatrecht

In the European Union, the rules of international property law have not yet been harmonized, which is why the Member States continue to rely on their respective national regulations of private international law. Nina Fischer describes the difficulties this situation poses for the single market and the common legal area. She argues that the harmonization of international property law by the European Union is a necessary part of the solution. After providing an overview of the legal prerequisites for such harmonization and the approaches that already exist, a comparative analysis of the Member States' codifications of international property law serves to identify the key issues that any harmonization effort must address. This is followed by a concise discussion of the methods to be applied and the objectives pursued in the process of harmonization. The core of the study consists of comparative examinations of the Member States' codifications and other selected legal texts, as well as the ensuing discussions of possible solutions to the individual issues in light of the objectives previously outlined. Finally, the proposed regulation is presented in German, English, and French versions. The fundamental connecting factor remains the 
 situs
 (the place where the property is situated). This connecting factor is supplemented by a few narrowly defined exceptions. Within clearly delineated limits, party autonomy is permitted. A central feature of the proposal is a detailed regulation of the change of applicable law (
 statute change
 ).

Ein Vorschlag zur Rechtsvereinheitlichung

Internationales Sachenrecht in der Europäischen Union

China Arbitration Yearbook

This series of book includes the latest cases, materials and commentaries concerning arbitration from Supreme People's Court of PRC and other courts, the main arbitration institutions and the leading experts in China.

Apart from introducing cases and material of main and recent development of arbitration in China, this series may also include reports or commentaries by experts. By offering guidance on what to do and how to proceed in practical scenarios, this book serves as a resource for the arbitration community, particularly for those involved in cases related to China. The exploration of practical applications and theoretical advancements will be especially appealing to practitioners and scholars in the field.

The book meets the needs of the practitioners, arbitrators or academics who are interested in China arbitration. For the practitioners, it will benefit them in each stage of arbitration. For arbitrators, knowing the opinions, defenses and decisions will help them to handle the arbitration more effectively and successfully. For academics, the series of book is also an excellent source of analysis on China arbitration and all relevant judicial practice. Alongside this, for the business community and legal consultants, before doing business or providing legal consultation, they may need to know more about arbitration as alternative to litigation in China.

This series of book includes the latest cases, materials and commentaries concerning arbitration from Supreme People's Court of PRC and other courts, the main arbitration institutions and the leading experts in China.Apart from introducing cases and material of main and recent development of arbitration in China, this series may also include reports or commentaries by experts. By offering guidance on what to do and how to proceed in practical scenarios, this book serves as a resource for the arbitration community, particularly for those involved in cases related to China. The exploration of practical applications and theoretical advancements will be especially appealing to practitioners and scholars in the field.The book meets the needs of the practitioners, arbitrators or academics who are interested in China arbitration. For the practitioners, it will benefit them in each stage of arbitration. For arbitrators, knowing the opinions, defenses and decisions will help them to handle the arbitration more effectively and successfully. For academics, the series of book is also an excellent source of analysis on China arbitration and all relevant judicial practice. Alongside this, for the business community and legal consultants, before doing business or providing legal consultation, they may need to know more about arbitration as alternative to litigation in China.

China Arbitration Yearbook (2024)

Rechtstheorie - Legal Theory

Anna Katharina König analyses urban inequality as one of the central social issues of our time. Urban inequality has a significant constitutional dimension, as constitutions set fundamental parameters for the distribution of resources and the shaping of social order. From a comparative constitutional perspective, the author examines how German and South African constitutional law structure housing-related inequality and how constitutional courts address the resulting conflicts. While in Germany a defensive, property-based conception of fundamental rights prevails, tending to stabilise existing distributive arrangements, South Africa has developed a procedural understanding of fundamental rights that enables participatory processes of negotiation. Anna Katharina König demonstrates that this understanding can also be applied to property rights, thereby opening up new legal avenues for addressing urban inequality.

Zum Einfluss des Verfassungsrechts auf Raum, Macht und Teilhabe in der Stadt

Urbane Ungleichheit im Verfassungsrecht

Diese Buch ist kein Finanzratgeber und keine klassische Biografie. Es ist ein persönliches Protokoll über Machtgefälle, Abhängigkeit und systematisches wegsehen. Ausgangspunkt ist ein Konflikt mit meiner Sparkasse, der ich jahrelang mein Vertrauen schenkte. Doch im Kern geht es um mehr: um strukturelle Überlegenheit eines Geldinstituts gegenüber einem einzelnen Kunden, um fehlende Augenhöhe, um Aktenführung, Verantwortung, wirtschaftlicher Entscheidungen auf ein reales Leben

Wenn das Vertrauen zu deiner Hausbank zerbricht

Ausgeliefert

Ius Gentium: Comparative Perspectives on Law and Justice

This edited volume represents a significant contribution to the academic discourse on the role of good faith in constitutional law. By assembling scholars from various countries who explore different aspects of the subject, the book provides a comprehensive comparative and constitutional theory analysis explaining the idea of good faith in constitutional law. The book consists of three main parts, preceded by an introductory and methodological chapter that outlines the research problem and initial findings.
The first part examines the origins of good faith in public law and its historical sources. This section introduces the reader to the idea of good faith in jurisprudence and legal tradition and its current application in public law, which includes constitutional law. This part focusses on three key points of reference: international treaty law, where good faith governs the formation and performance of international agreements; EU law, where good faith or "loyal cooperation" shapes the relationship between member states and EU institutions; and the Council of Europe's human rights system, in particular the European Court of Human Rights, where good faith considerations appear in assessing the compatibility of state action with fundamental rights. This section therefore provides a basic background for understanding constitutional good faith. The second part explores constitutional good faith in selected legal systems. The choice of jurisdictions for comparative analysis is not accidental. First, it includes countries where good faith is explicitly enshrined in constitutional provisions, and thus is a normative concept with a well-defined meaning. Second, it includes countries where good faith appears in constitutional jurisprudence or academic debate. The last part analyzes good faith through the lens of constitutional theory, focusing on key areas relevant to the interpretation and application of constitutional law, in particular the theory of constitutional interpretation, the principle of separation of powers, including the vertical division of powers and the judiciary, as well as the relationships between the state and individuals.
The book is being prepared with funds from the National Science Center in Poland for the project "Good Faith in Constitutional Law" (project no. 2020/39/B/HS5/02298).

Gleams of Good Faith in Constitutional Law

This book offers a groundbreaking examination of how Vietnam’s legal system is evolving to protect and empower children. Combining theoretical foundations with comparative insights, the book navigates through critical issues such as juvenile justice, child labour laws, digital privacy, and the rights of ethnic minority children.
This book stands out for its integrated approach, which combines legal research with workable policy recommendations specific to the socio-legal setting of Vietnam. The book also highlights emerging challenges, including the impact of artificial intelligence on children's privacy and innovative strategies to prevent child exploitation.
Ideal for legal scholars, policymakers, practitioners, and child rights advocates, this comprehensive book delivers both academic depth and practical recommendations.
Key features include:&nbsp;
- Comparative analysis of international child-friendly justice models and their application in Vietnam.
- In-depth exploration of emerging issues such as digital privacy and AI’s impact on children's rights.
- Practical policy recommendations for legal reforms and child protection initiatives.
- Multidisciplinary perspectives combining law, policy, and child advocacy.

The Future of Child-Friendly Justice and Children's Rights in Vietnam

Law and Religion in a Global Context

This book is the first study to consider findings from sociology, legal anthropology, ethnology, legal pluralism, comparative law and theology in order to gain a better understanding of the diverse cultures of global Catholicism and the cross-cultural challenges arising from Roman Catholic canon law within the local churches. The author, renowned for her work at the intersection of socio-legal studies and canon law, examines the latter as a distinctive example of a European religious legal system that cuts across the myriad legal cultures of the local churches. In light of findings on legal transfer and legal colonialism, and by examining canon law within the emerging field of social and cultural studies approaches to law, her book sheds light on how canon law is imposed upon and received by the local churches around the world. It analyses the challenges and problems arising from the law’s transcultural claims within these churches. Based on these observations, the study discusses the critical stance of canon law within contemporary Catholicism and the current debates on a synodal reform of the church and its law.&nbsp; The book adopts different perspectives: As a sociological study, it describes the contemporary Eurocentrism of global canon law and the conflicts arising from it. As a theological study, it presents ecclesiological reasons for challenging the hegemony of global legislation. As a study of canon law, it suggests ways in which legislation could permit greater diversity while maintaining the unity of the universal church. By analysing canon law as a specific example of a religious legal order with cross-cultural ambitions and global claims, the book also contributes to the study of transnational law in general by illustrating the typical problems that accompany transnational legal regimes in both secular legal systems and religious groups.
This is an open access book.

This book is the first study to consider findings from sociology, legal anthropology, ethnology, legal pluralism, comparative law and theology in order to gain a better understanding of the diverse cultures of global Catholicism and the cross-cultural challenges arising from Roman Catholic canon law within the local churches. The author, renowned for her work at the intersection of socio-legal studies and canon law, examines the latter as a distinctive example of a European religious legal system that cuts across the myriad legal cultures of the local churches. In light of findings on legal transfer and legal colonialism, and by examining canon law within the emerging field of social and cultural studies approaches to law, her book sheds light on how canon law is imposed upon and received by the local churches around the world. It analyses the challenges and problems arising from the law’s transcultural claims within these churches. Based on these observations, the study discusses the critical stance of canon law within contemporary Catholicism and the current debates on a synodal reform of the church and its law.&nbsp;
 
 The book adopts different perspectives: As a sociological study, it describes the contemporary Eurocentrism of global canon law and the conflicts arising from it. As a theological study, it presents ecclesiological reasons for challenging the hegemony of global legislation. As a study of canon law, it suggests ways in which legislation could permit greater diversity while maintaining the unity of the universal church. By analysing canon law as a specific example of a religious legal order with cross-cultural ambitions and global claims, the book also contributes to the study of transnational law in general by illustrating the typical problems that accompany transnational legal regimes in both secular legal systems and religious groups.
 This is an open access book.

Global Catholicism, Glocal Legislation, and the Local Churches

The Cultures of Canon Law

Muriel Isa Nißle examines two systems of compensation for damages-the German producer and product liability system, which internalizes damages, and the New Zealand Accident Compensation Scheme for replacing liability-which organize compensation for personal injury caused by accidents involving defective products in completely different ways. While damages incurred in Germany generally remain within the relationship between the injuring party and the injured party and, if necessary, must be compensated by the manufacturer as the injuring party, all accident-related personal injuries in New Zealand have been compensated since 1974 by a no-fault accident compensation system that does not seek recourse from the injuring party. The author presents both systems, analyzes their basic structures, strengths, and weaknesses, and develops solutions for improving existing deficits.

Eine Untersuchung des deutschen und neuseeländischen Rechts zum Ausgleich von Personenschäden durch fehlerhafte Produkte

(Keine) Haftung für Produktfehler?

Springer-Lehrbuch

Praxisnah, gut verständlich, systematisch: Internationales Privatrecht (IPR) für Studierende, Referendare und Praktiker. Zahlreiche Beispielsfälle verdeutlichen den Lehrstoff. Besonderen Wert legt der Autor darauf, dass Leser die Grundstrukturen des Rechtsgebiets verstehen. Grundwissen und vertiefte Problembehandlung bereitet er in abgestufter Form für Einsteiger als auch Fortgeschrittene auf. Erstere erhalten einen ersten Zugang zum Rechtsgebiet, letztere können ihre Kenntnisse für das Examen vertiefen oder Auskunft zu speziellen Fragen finden. Neu: europäische Rechtsquellen zum IPR und zum Internationalen Zivilverfahrensrecht. Plus im besonderen Teil: das internationale Insolvenzrecht und das internationale Arbeitsrecht.

Praxisnah, gut verständlich, systematisch: Internationales Privatrecht (IPR) für Studierende, Referendare und Praktiker. Zahlreiche Beispielsfälle verdeutlichen den Lehrstoff. Besonderen Wert legt der Autor darauf, dass Leser die Grundstrukturen des Rechtsgebiets verstehen. Grundwissen und vertiefte Problembehandlung bereitet er in abgestufter Form für Einsteiger als auch Fortgeschrittene auf. Erstere erhalten einen ersten Zugang zum Rechtsgebiet, letztere können ihre Kenntnisse für das Examen vertiefen oder Auskunft zu speziellen Fragen finden. Neu: europäische Rechtsquellen zum IPR und zum Internationalen Zivilverfahrensrecht. Plus im besonderen Teil: das internationale Insolvenzrecht und das internationale Arbeitsrecht.

Mit den Grundzügen des Internationalen Zivilverfahrensrechts

Internationales Privatrecht

Eurasian Countries and Human Rights Protection: Perspectives and a Possible Mechanism for Cooperation.- Central Asia and International Law.- Study on Value and Implementation Mechanism of African Constitutions.- Concurrent Criminal Jurisdiction: A Challenge to the Concept of Traditional Jurisdictional RuleTransformation of International Economic Law: Contours and Ways of the New Regulation.- New Formats of BRICS Cooperation in Economics, Science and Technology (‘BRICS+’, ‘RRICS-Outreach’) in Light of Basic Principles of International Law Jus Cogens.- The Role of BRICS in the Formation of Regional Monetary Unions.- Use of SEZs for Development: National Policies of China and India and the Potential Legal Implications.- The Arbitrability of International Commercial Disputes Involving Economic Sanctions.

This book touches on a wide range of legal issues that the BRICS countries or the BRICS legal scholars particularly care about. Given the intensified geo-political competition, it is important for government officials and legal scholars around the word understand not only their own legal conceptions, but also those legal positions owned by the others, so as to construct an inclusive legal order that is acceptable to the largest majority of the global population. This book provides an insightful legal perspective of the BRICS countries and scholars, making up for the lack of English literature on the legal research of the BRICS.

The BRICS Legal Cooperation and Perspectives

Regulierung von Geschäftsleiteropportunismus zulasten der Gläubiger in der Krise

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