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Rechtsangleichung in der EU im Bereich der direkten Steuern
Nadja Braun Binder untersucht die Handlungsformen der Rechtsangleichung in der EU im Bereich der direkten Steuern. Zu diesem Zweck analysiert sie die primarrechtlich vorgesehenen Massnahmen und eruiert die tatsachlich genutzten Instrumente. Dazu gehoren neben den Richtlinien, den Formen der negativen Rechtsangleichung durch die Rechtsprechung des EuGH oder den Beihilfenaufsichtsverfahren auch die Massnahmen des Soft Law. Die Autorin zeigt auf, dass die tatsachlich verwendeten Handlungsformen verschiedentlich miteinander gekoppelt sind und sich teilweise gegenseitig in ihrer Wirkung verstarken. Dies trifft in besonderer Weise fur die Soft-Law-Massnahmen und die Rechtsprechung des EuGH zu. Damit diese Korrelationen in den Blick genommen und in ihrer Tragweite erfasst werden konnen, erganzt die Autorin die bislang haufig dualistisch ausgerichtete Einteilung in positive und negative Rechtsangleichung um Kategorien der legislativen, judiziellen und exekutiven Rechtsangleichung.
Regulating Artificial Intelligence
This book assesses the normative and practical challenges for artificial intelligence (AI) regulation, offers comprehensive information on the laws that currently shape or restrict the design or use of AI, and develops policy recommendations for those areas in which regulation is most urgently needed. By gathering contributions from scholars who are experts in their respective fields of legal research, it demonstrates that AI regulation is not a specialized sub-discipline, but affects the entire legal system and thus concerns all lawyers. Machine learning-based technology, which lies at the heart of what is commonly referred to as AI, is increasingly being employed to make policy and busines...
After Dictatorship
Numerous studies concerning transitional justice exist. However, comparatively speaking, the effects actually achieved by measures for coming to terms with dictatorships have seldom been investigated. There is an even greater lack of transnational analyses. This volume contributes to closing this gap in research. To this end, it analyses processes of coming to terms with the past in seven countries with different experiences of violence and dictatorship. Experts have drawn up detailed studies on transitional justice in Albania, Argentina, Ethiopia, Chile, Rwanda, South Africa and Uruguay. Their analyses constitute the empirical material for a comparative study of the impact of measures intro...
Electronic Voting
This book constitutes the refereed proceedings of the Second International Joint Conference on Electronic Voting, E-Vote-ID 2017, held in Bregenz, Austria, in October 2017. The 16 full papers presented in this volume were carefully reviewed and selected from 48 submissions. In addition the book contains 3 keynote talks. The papers deal with security, usability and technical issues; administrative, legal, political and social issued; and election and practical experiences.
Digitalization as a challenge for justice and administration
This volume documents the presentations of a multilingual online conference on "Digitalization as a challenge for justice and administration" held in March 2022. The contributions of the international team of authors provide insights into central issues of this highly relevant subject from African, Japanese, U.S., Swiss, Latin American and German perspectives. The result is a multifaceted picture of digitalization in the context of public, private and even criminal law. Este volumen documenta las presentaciones de una conferencia multilingüe en línea sobre "La digitalización como reto para la justicia y la administración" celebrada en marzo de 2022. Las contribuciones del equipo internac...
Good Administration and the Council of Europe
This book seeks to find an answer to the question of how to rule a state well by drawing on a range of organizational, procedural, and substantive standards of administrative conduct developed within the framework of the Council of Europe (CoE) as an organization of a broader scope than the European Union.
Citizen Participation in Multi-level Democracies
Citizen Participation in Multi-level Democracies offers an overview of new forms of participatory democracy in federally and regionally organised multi-level states. Its four sections focus on the conceptual foundations of participation, the implementation and instruments of democracy, examples from federal and regional States, and the emergence of participation on the European level. There is today a growing disaffection amongst the citizens of many states towards the traditional models of representative democracy. This book highlights the various functional and structural problems with which contemporary democracies are confronted and which lie at the root of their peoples’ discontent. Within multi-level systems in particular, the fragmentation of state authority generates feelings of powerlessness among citizens. In this context, citizens’ participation can in many cases be a useful complement to the representative and direct forms of democracy.
The OECD’s Global Minimum Tax and its Implementation in the EU – A Legal Analysis of Pillar Two in the Light of Tax Treaty and EU Law
Rarely in the history of international tax law have there been so many evolutions in such a short space of time: In a dizzying array of reports, work programmes, consultations and announcements, the OECD, with the active support of the EU, has created a framework for a global minimum tax (Pillar Two or GloBE). In the meanwhile, jurisdictions are faced with the practical difficulties of incorporating an incredibly complex set of rules into their domestic legal systems. This book aims to shed light on the fundamental and technical issues surrounding the global minimum tax. It seeks to unravel the complex ramifications of GloBE’s technical framework and aims to explore the relationship betwee...
Technology Assessment in a Globalized World
This open access book explores the relevance of the concept of technology assessment (TA) on an international and global level. Technologies play a key role in addressing global challenges such as climate change, population aging, digitization, and health. At the same time, their use increases the need for coordinated action and governance at the global level in the field of science, technology and innovation (STI). Featuring case studies on STI fields such as energy, biotechnology, artificial intelligence, and health technology, as well as TA activities at the national and international levels, this book reflects on the challenges and opportunities of global technology governance. It also provides an in-depth discussion of current governmental STI cultures and systems, societal expectations, and the policy priorities needed to achieve coordinated and effective STI intervention in policymaking and public debate at the global level. Lastly, the book promotes the establishment of a forum for a truly global dialogue of TA practitioners, fostering the articulation of their needs, knowledge and perspectives.
Enhanced Cooperation and European Tax Law
The book explores the hybrid nature of enhanced cooperation law between the law of single Member States and secondary EU law. Furthermore, it identifies the limits to and challenges of enhanced cooperation law-making, and explains how State aid law provisions should be applied to enhanced cooperation laws. The book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.
