Latest blog articles
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The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
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The topic of AI-generated inventions requires preliminary clarifications: what do we mean with AI? What is the meaning of AI-generated inventions?
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In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
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The recent verdict (“the PSPP judgment”) of the German Federal Constitutional Court (“FCC”) on the compatibility of the Public Sector Purchase Programme (“the Programme”) under the management of the European Central Bank (“ECB”) has attracted plenty of commentary, much of it critical concerning the...
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Income tax rules are under great pressure internationally, because multinational enterprises, such as Apple, Facebook and McDonald’s, and rich individuals, such as Messi and Ronaldo, avoid or evade taxes. In addition to that, the legitimacy of these rules can be questioned, because the OECD – an...
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Not in the mood for a deal: The Houses of Parliament in Westminster.