Arm’s Length Treatment of Soft-Intangibles
Comparative Analysis of the Treatment of Soft-Intangibles in Business Restructurings in Germany, the United States and according to the OECD.
“Business Restructurings and Function Shifting Legislation in Light of the Arm’s Length Principle and BEPS”.
Also read
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One Size Fits None: Effectiveness and Acceptability of Personalized Transparency and Privacy Assistance in the United States, the European Union, and China
PhD thesis by Meihe (Iris) Xu
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Call for applications: MCEL student trainees
MCEL seeks to recruit two new trainees for the period August 2026 – July 2027 to assist with general MCEL activities.
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Taking the ICJ Advisory Opinion on Climate Change a Leap Forward: UN General Assembly Adopts Landmark Resolution With Large Majority
On 21 May 2026 the UN General Assembly (UNGA) adopted a resolution on the International Court of Justice’s landmark advisory opinion on climate change.
