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Legal Education in the Global Context
This book discusses the opportunities and challenges facing legal education in the era of globalization. It identifies the knowledge and skills that law students will require in order to prepare for the practice of tomorrow, and explores pedagogical shifts legal education needs to make inside and outside of the classroom. With contributions from leading experts on legal education from various jurisdictions across the globe, the work combines theoretical depth with practical insights. Seeking to understand the changing landscape of legal education in the era of globalization, the contributions find that law schools can, and must, adopt educational strategies that at least present students wit...
Indirect Discrimination
Updated habilitation thesis, submitted in 2003 to the Law Faculty of the University of Basel, analysing indirect discrimination in a broad and comparative context. Focuses on the development of the legal concept in EC law and its application in a great number of areas, including internal taxation of goods, freedom of establishment, sex equality, etc. Discusses demarcation issues between direct and indirect discrimination, and applying the concepts in concrete cases.
Stile Extremistischer Tatschreiben
Obwohl viele inkriminierte Texte schnell bestimmten Textsorten zugeordnet werden können, beruht diese Zuordnung oftmals nicht auf linguistischen, sondern auf strafrechtlich relevanten Faktoren. Solche Klassifikationen sind für die forensische Praxis unverzichtbar, verbergen allerdings häufig die linguistische Vielfalt innerhalb eines Texttyps. Die vorliegende Arbeit untersucht die stilistische Variation in zwei konträr zueinanderstehenden Textklassen: rechtsextremen Droh- und Schmähbriefen sowie linksextremen Bekennerschreiben und Positionspapieren. Die über 150 authentischen Texte wurden mithilfe eines semi-automatisierten Clusterverfahrens hinsichtlich ihrer stilistischen Charakteris...
Principles of Contemporary Corporate Governance
Now in its fifth edition, Principles of Contemporary Corporate Governance offers a comprehensive introduction to the rules and regulations of corporate governance systems. It takes an inclusive stakeholder approach to examine how companies apply corporate governance principles in the private sector.
Shale Gas, the Environment and Energy Security
This pioneering and in-depth study into the regulation of shale gas extraction examines how changes in the constitutional set-ups of EU Member States over the last 25 years have substantially altered the legal leverage of environmental protection and energy security as state objectives. As well as offering the first formal assessment of the legality of fracking bans and moratoria, Ruven Fleming further proposes a new methodology for the development of legally sound regulation of new energy technologies in the context of the energy transition.
The Resolution of International Tax Disputes
The number of international tax disputes is constantly increasing. This is a logical consequence of the pressure that is exerted on the global tax system by a rise in the number of internationally active and mobile taxpayers and tax competition between states on the one hand. On the other hand, the implementation of measures to tackle base erosion and profit shifting (BEPS) by multinational enterprises already gives rise to further disputes and another increase of disputes might arise from the latest reforms of the international tax system, namely the Two-Pillar-Solution to address the tax challenges arising from the digitalisation of the economy. Against this background, the time is right f...
Contemporary Approaches to Legal Linguistics
In this volume, scholars explore and discuss current issues in Theoretical Legal Linguistics (TLL) and Applied Legal Linguistics (ALL), contributing to the growing body of international research in the field. Focus is placed on the interconnected skills, tasks and approaches to the study of legal language in its plethora of facets as presented at the first international conference and the second International Legal Linguistics Workshop (ILLWS19) of the Austrian Association for Legal Linguistics. The articles present research in the areas of contract interpretation, bijuralism, the European Reference Language System, clear language and communication in legal settings, issues in legal semantics, plain legal language in multilingual legislative drafting, legal language teaching, light verb constructions in legal German, forensic linguistic expert testimony, deontic modality in legislative drafting, migration and legal language, appeals in Russian and their qualification as language crimes, and graduation in the use of force statutes. The concepts, methods, and findings offer valuable insights into current research in legal linguistics.
German Corporate Governance in International and European Context
Corporate governance encompasses the free enterprise system, which is treated comprehensively in this book from a German perspective. This distinguishes the book from other books written in English in this subject area, not only because of the comprehensive way it covers German corporate law and corporate governance, but also because of the fact that it provides international and European perspectives on these important topics. This second edition is an extensively revised and updated version of the first edition, in particular with a view to the worldwide debt crisis. The authors provide readers with an overview of the unique features of German business and enterprise law and an in-depth an...
Legal Barriers to the Energy Modernisation of Dwellings Occupied by Low-income Tenants and Opportunities to Overcome these Barriers
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Taxing Consumption in the Digital Age
Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden. Dissertationspreis der Nürnberger Steuergespräche e.V. 2020
