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📂 法 学 / 犯罪学・刑事政策 ・ 法 学 / EC・EU法
EU反マネーロンダリング指令・規制-コメンタリー Pavlidis, Georgios, The EU Anti-Money Laundering Directive and Regulation : A Commentary. (Elgar Commentaries in Transnational and EU Criminal Law) 934 pp. 2026:8 (E. Elgar, UK) <766-549 766-663>
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Key Features:
- Includes forward-looking reflections on the coherence, effectiveness and future direction of the EU's AML/Countering the Financing of Terrorism framework
- Outlines the interactions between AML law and other EU instruments, including data protection, financial supervision and criminal law
- Analyses the impact of this framework on financial integrity and the rule of law, as well as how they protect the public from the misuse of the financial system
Presenting an in-depth, article-by-article analysis of the AMLD6 and AMLR, this Commentary is an essential read for regulators, policymakers, compliance officers and legal practitioners. It is also highly relevant to legal scholars and academics interested in understanding the legislative intent, legal obligations and institutional design of the AML framework.
📂 法 学 / 犯罪学・刑事政策
Lukings, Melissa K. A. / Habibi Lashkari, A. / Hakimian, P., Understanding Cybercrime Victim Services : Challenges, Risks, Strategies, and Trends. (Progress in IS) 178 pp. 2026:1 (Springer, GW) <766-547>
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This book offers a comprehensive understanding of cybercrime and its relevance to victims. It provides researchers and governmental organizations with a knowledge base surrounding victimology, cybercrime, and cyber law, with a particular analysis of victim services. With this, the book outlines the importance of victim services and whether these tools are beneficial. The authors unpack several examples of cybercrime victim services within Canada, and compares the strengths and weaknesses of these services to other countries. This contextualizes the cybercrime issue and how it has become more prevalent, for example, by considering the impact of national socio-economic status and how this may affect cybercrime vulnerabilities. In addition, the book includes a comprehensive cybercrime victim service package, which outlines cybercrime prevention techniques that can be better implemented into cybercrime policies or employee training. It will appeal to professionals and officials working in government organizations and victim services.
📂 法 学 / 犯罪学・刑事政策
Stratton, Greg (ed.), Streaming Justice : True Crime and Wrongful Conviction in the Streaming Age. (Crime and Justice in Digital Society) 158 pp. 2026:4 (Springer, GW) <766-550>
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This book examines the relationship between true crime and wrongful conviction in the age of streaming content. True crime plays a vital role in informing, entertaining, and developing public expectations surrounding justice. During the streaming era, true crime has emerged as a profitable option for content producers, leading to a form of engaged fandom entwined in the narratives of victims and criminals. The book is a culmination of research and analysis into the role of true crime in raising public awareness of narratives of wrongful conviction. It examines the effects on audience participation in seeking justice through digital enabled opportunities like crowd-sourcing, websleuthing, and online activism.
📂 法 学 / 民事訴訟法
F.シュタイン著 民事訴訟法コメンタール 第24版 第4巻 Stein, Friedrich, / Hrsg. von R. Bork u. a., Kommentar zur Zivilprozessordnung. Band 4. : Paragr. 271-327. 24. Aufl. Hrsg. von R. Bork u. a.. 1100 S. 2026 (Mohr, GW) <766-588>
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Nunmehr liegt auch Band 4 des Kommentars in Neuauflage vor. Der Stein ZPO - unverzichtbar fuer komplexere Fragestellungen in Wissenschaft und Praxis. Die hohe wissenschaftliche Qualitaet der Bearbeitung und die durch seinen Umfang ermoeglichte tiefe Durchdringung der Materie sind seit Jahrzehnten Markenzeichen dieses Werks und werden von Nutzerinnen und Nutzern geschaetzt. Auf der Grundlage in Kraft getretener Reformen, neuester Rechtsprechung und aktueller Literatur legen die Autoren dieses Bandes eine systematische Aufbereitung der zu kommentierenden Normen vor.
Paragr. 271-299a (Christoph Thole); Paragr. 300-327 (Christoph Althammer).
Was ist neu?
? Die Aenderungen durch das Gesetz zur Foerderung des Einsatzes von Videokonferenztechnik in der Zivilgerichtsbarkeit und den Fachgerichtsbarkeiten (BGBl. I 2024, Nr. 237) sind in der Kommentierung beruecksichtigt.
? In der Vorschrift zur Elektronischen Akte (Paragr. 298 a ZPO) findet die Anpassung durch das Gesetz zur weiteren Digitalisierung der Justiz vom 12.07.2024 (BGBl. I Nr. 234) Beruecksichtigung, ebenso die nunmehr seit 1.1.2026 verpflichtende elektronische Aktenfuehrung.
? Erstmals zu kommentieren war insbesondere der durch das Justizstandort-Staerkungsgesetz (BGBl. 2024 I, Nr. 302) mit Wirkung zum 1. April 2025 neu eingefuegte Paragr. 273a ZPO zur Geheimhaltung von Geschaeftsgeheimnissen.
? Auch Paragr. 305b ZPO, eingefuegt durch das Gesetz zur Umsetzung der Umwandlungsrichtlinie (BGBl. 2023 I, Nr. 51) mit Wirkung zum 1. Maerz 2023 ist in der Neuauflage enthalten.
? Weitere gesetzliche Aenderungen sind abgebildet und kommentiert, Rechtsprechung und Literatur auf den neuesten Stand gebracht und analysiert.
Die Auflage erscheint in 12 Baenden. Diese koennen sowohl einzeln als auch in Subskription bezogen werden.
Digital ist der Kommentar auf der Plattform von beck-online verfuegbar.
Aus Rezensionen zur Vorauflage:
?In der Gesamtbetrachtung wird der 12. Bandes der 23. Aufl. des Stein/Jonas den Anforderungen an einen Grosskommentar, die er selbst werbend mit den Stichworten ?aktuell, gruendlich, umfassend und uebersichtlich' definiert, vollumfaenglich gerecht."
Carl Friedrich Nordmeier GPR 6/2023, 246
?Beim ?Stein/Jonas' handelt es sich nicht um einen beliebigen Kommentar zum Zivilprozessrecht, sondern mit seinen 12 Baenden um einen Grosskommentar, der in einer langen Tradition steht und seit Jahrzehnten dem Leser seine Unterstuetzung bei der Loesung komplexer zivilprozessualer Fragen anbietet. [...] bietet er in hoher, wissenschaftlicher Qualitaet aeusserst tiefgehende Bearbeitungen der Vorschriften der ZPO und dient damit vor allem bei nicht alltaeglichen Problemen als wertvoller Begleiter. Insofern kann der Band nicht nur Wissenschaftlern, sondern auch Praktikern vollends empfohlen werden [...]"
Fabian Buennemann https://dierezensenten.blogspot.com/2020/06/rezension-zivilprozessordnung
?Auch die 23. Auflage des Stein/Jonas bietet fuer Praxis und Wissenschaft eine aktuelle, gruendliche, umfassende und uebersichtliche Darstellung des Zivilprozessrechts. [...] Der Bearbeiterkreis gewaehrleistet eine gut aufeinander abgestimmte Kommentierung."
Monatsschrift fuer Deutsches Recht 2015, Heft 15, R17
?Der Kommentar ist auch an dieser Stelle so nachdruecklich empfohlen worden, dass dem aus Anlass des juengsten Bandes nichts hinzuzufuegen ist. Wenn sogar der Mitautor eines Konkurrenzwerkes den Stein/Jonas als 'alles ueberragende Institution des Zivilprozessrechts' wahrnimmt, kann diese Empfehlung nicht ganz falsch sein."
Herbert Guenther Staatsanzeiger fuer das Land Hessen 2010, 1439
📂 法 学 / 犯罪学・刑事政策 ・ 社会学 / 家族問題 ・ 心理学 / 臨床心理学
Hattery, Angela / Smith, Earl (eds.), Theories of Family Violence. (Advances in Preventing and Treating Violence and Aggression) 203 pp. 2026:4 (Springer, GW) <766-1226 766-545>
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This book provides a concise-yet-comprehensive overview and critique of leading theories of family violence. It addresses various forms of violence, including elder abuse, sibling abuse, child abuse, and intimate partner violence. The book provides several frameworks to examine the prevalence of family violence and offers prevention and intervention strategies.
Key areas of coverage include:
- Macro-level theories, such family violence theory, feminist theory, psychological theories, public health approaches, and criminological theories.
- Specialized approaches that include black feminist criminology and behavior analytic theories.
- Situational analysis that includes special focus on special populations, including children and the elderly.
- Concrete applications of and policy recommendations for each approach.
Theories of Family Violence is a must-have resource for is a must-have resource for researchers, professors, and graduate students as well as clinicians, therapists, and other professionals in forensic psychology, public health, criminology/criminal justice, developmental psychology, psychotherapy/counseling, psychiatry, social work, educational policy and politics, health psychology, nursing, behavioral therapy/rehabilitation, and all related disciplines.
📂 法 学 / 犯罪学・刑事政策
Gopalan, Rejani Thudalikunnil, Forensic Victimology : Exploring Human Trafficking and Terrorism. 359 pp. 2026:4 (Springer, GW) <766-543>
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This book explores the complex intersection of human trafficking and terrorism through the emerging field of forensic victimology. It provides an in-depth analysis of both crimes, focusing on their defining features, common processes, and victimization patterns. With an emphasis on the psychosocial aspects of victim experiences, the book examines the vulnerability of individuals to trafficking and terrorism, and the psychological processes that lead to victimization or radicalization.
The book delves into the various forms of human trafficking, including sexual exploitation, labor trafficking, and organ trade, offering a detailed examination of the entrapment methods used by traffickers. It also investigates the causes, risks, and theories of terrorism, exploring the profiles of both victims and terrorists. Through forensic victimology, it connects these two global issues, shedding light on how they intersect in terms of victimization and the need for specialized investigative techniques.
Key chapters discuss forensic investigation strategies, such as profiling, forensic assessment, and the use of psychological evaluations in criminal investigations. The book also highlights the importance of legal frameworks and interventions in combating both human trafficking and terrorism, along with strategies for prevention and victim support.
Forensic Victimology: Exploring Human Trafficking and Terrorism is an essential resource for professionals in law enforcement, mental health, social work, and the legal field. It provides critical knowledge on forensic victimology's role in addressing these crimes and supporting victims, making it a valuable tool for researchers, clinicians, and policymakers.
📂 法 学 / 犯罪学・刑事政策
Drake, Deborah H. / Walters, Reece (eds.), Propaganda Studies in Criminology. 323 pp. 2026:4 (Palgrave Macmillan, UK) <766-541>
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This edited collection comprehensively introduces propaganda studies to criminology academics, practitioners and students. It brings to life the challenges of analyzing, researching and responding to the problems of propaganda. It uses a broad definition of 'propaganda' to include such phenomena as 'fake news' and AI or algorithmic methods of control. It includes some more classic readings and analysis of propaganda studies through contemporary case studies, such as the war on drugs. It provides a key resource for research and teaching.
📂 法 学 / 犯罪学・刑事政策
Bunei, Emmanuel / Clack, Willie (eds.), Rural Crime in Africa. (Crime Prevention and Security Management) 342 pp. 2026:4 (Palgrave Macmillan, UK) <766-538>
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This edited collection synthesises rural criminological issues in Africa. It focusses on rural areas and rural communities in Africa in terms of victimisation, offending, lived experiences of law or being victims, policing, crime prevention, and theories and research methods. The chapters vary from conceptual, to focusing on a specific issue e.g. agricultural crime, corruption or Indigenous policing, a country, region, or all of Africa, with comparisons between countries and regions. Major themes include colonialism, human trafficking, causes and impacts of rural crimes in Africa, corruption, criminological theories in Africa, Indigenous policing in rural Africa, and cross-cutting issues.
📂 法 学 / 犯罪学・刑事政策
グローバルな反マネーロンダリング基準の法の移植 Azinge-Egbiri, Nkechikwu V. / Ryder, Nicholas et al. (eds.), Legal Transplantation of Global Anti-Money Laundering Standards : Unintended Consequences for Developing Countries. 464 pp. 2026:5 (E. Elgar, UK) <766-537>
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Bridging practice and theory, this book reviews legal tensions between international obligations and domestic realities. Case studies and expert insights reveal how the FATF Standards, designed to combat money laundering and protect the world's financial systems, do not always account for developing countries' individual circumstances. Examples include international standards clashing with long-standing local laws, rules around attorney-client privilege and harming national efforts towards financial inclusion. This book advocates for international reforms aimed at aligning global financial integrity goals with local development priorities.
An essential resource for students and academics in criminal law, international law, economics and development studies, Legal Transplantation of Global Anti-Money Laundering Standards is also beneficial for policymakers, international stakeholders and government officials in developing countries.
📂 哲学・社会思想・宗教 / 科学論・科学史
思考実験、モデル、科学的説明 Karadimas, Panagiotis, Thought Experiments, Models and Scientific Explanation. (European Studies in Philosophy of Science) 205 pp. 2026:2 (Springer, GW) <766-54>
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This book proposes a novel way to view thought experiments, models and scientific explanations. Current literature focuses largely on the assumed differences between the thought experiments and models, and as a result we have lost sight of an important role they can perform in science, such as providing explanations. On the contrary, by characterizing them as mingled representations (instead of defining them), namely as representations that carry scientific content which is at once hypothetical and empirical, we can see that they explain events in certain contexts. These activities constitute a huge portion of scientific practice and considering them as not being linked to explanation has been an unfortunate outcome for philosophy of science so far. This book fills that gap, making it of great interest to philosophers of science from a wide range of branches in the field, including those working on thought experiments and those who work on models.
📂 法 学 / 犯罪学・刑事政策
Cordero Arce, Matias, Sketches from a Juvenile Justice Centre : Coercion, Relationships, Emancipation. (Palgrave Advances in Child Justice) 109 pp. 2026:3 (Palgrave Macmillan, UK) <766-540>
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Drawing on more than a decade of ongoing work as an educator in a small juvenile justice centre (JJC) in northern Spain, the author offers a uniquely situated perspective on juvenile justice. Through personal reflection and scholarly insight, he examines broader questions of children's and young people's emancipation, connecting these concerns to his work as a children's rights scholar.
Cordero Arce's book explores what it means to pursue emancipation in contexts shaped by overlapping forms of coercion, highlighting the central role of relationships in that pursuit. It provides a critical toolbox for practitioners, researchers, and others approaching juvenile justice and its educational claims with a reflective, questioning lens. Bringing together personal experience, professional practice, and academic analysis, it offers a rare and compelling contribution to debates on youth, rights, and justice.
📂 法 学 / 民事訴訟法
Sladic, Jorg, US Class Actions and European Models of Collective Redress Proceedings : Two Different Approaches for the Handling of Mass Harm Situations. (European Union and its Neighbours in a Globalized World) 436 pp. 2026:2 (Springer, GW) <766-587>
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The book deals in redress for mass harm in modern legal orders on both sides of the Atlantic. The US have created class actions. Europe prefers a mix of public and private tools for redress of mass harm including collective redress or representative actions. Managerial judges, entrepreneurial lawyers, contingency fees, absence of cost shifting rules in the US and notice pleadings are examined. Lack of managerial judging and traditional prohibition of entrepreneurial lawyering in many nations in the EU is discussed. Contingency fees (pacta de quota litis) are not yet generally accepted in the EU collective redress where cost-shifting rules (the loser pays principle) are applied. The fundamentally different approach between the US and Europe suggests that EU collective redress does not have the same significance as the US class action thus making copy-pasting of US experience in class action very questionable.
📂 法 学 / 刑事訴訟法
Vasconcellos, Vinicius Gomes de, Criminal Agreements and Negotiated Justice : An Analysis of the Expansion Trends Towards Consensus in Brazilian Criminal Procedure. 160 pp. 2026:4 (Springer, GW) <766-535>
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This book provides a critical analysis of the expanding trends in consensual mechanisms within the Brazilian criminal justice system, primarily stemming from the introduction of negotiation-based procedures, such as the collaboration agreement and the non-prosecution agreement. Although still distinct from American plea bargaining, Brazilian criminal agreements fall within the framework of negotiated criminal justice, aiming to obtain a confession from the defendant in exchange for a reduced penalty or other procedural benefits. This trend aligns with a strong international inclination, increasingly driven by the widely debated goal of procedural acceleration.
After outlining the introductory concepts of mandatory prosecution and discretion, the book will delineate the key characteristics of criminal agreements, particularly drawing on the significant example of the United States. It will explore the possibilities of consensual mechanisms within the current Brazilian legal framework. Finally, a critical assessment will be offered on negotiation-based justice and the plea bargaining process, revealing its unavoidable contradictions and inconsistencies, which lead to severe risks of violations of fundamental principles in criminal procedure law.
This book is aimed at legal professionals such as judges, prosecutors, defense attorneys, and law clerks, who are directly involved in the administration of criminal justice. Additionally, the book is highly relevant for academics, researchers, and law students who are interested in understanding the evolving dynamics of negotiated justice and its implications for due process and the rule of law. Policymakers and legislators may also benefit from the insights provided, particularly in shaping or reforming legal frameworks around plea bargaining and other consensual mechanisms.
📂 法 学 / 刑法
Souza, Luciano Anderson de / Pinto, Nathalia Regina, Criminal Compliance - Concepts and Implementation : A Brazilian Perspective. 129 pp. 2026:1 (Springer, GW) <766-533>
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This book delves into the critical theme of compliance, which has become paramount for corporations and legal professionals, particularly in the realm of Economic Criminal Law. Following high-profile corruption scandals, such as "Operation Car Wash"-a landmark case in Brazil-corporate behavior has undergone a significant transformation. This transformation is centered on cultivating a new corporate culture, with compliance programs taking the forefront in managing and coordinating internal controls, thereby establishing clear boundaries for corporate responsibility.
It examines the case of Novonor, formerly known as Odebrecht, which was embroiled in one of the largest corporate scandals in Latin America. This scandal extended beyond Brazil to countries like Argentina, Peru, Colombia, Mexico, Venezuela, the Dominican Republic, Panama, Ecuador, and Guatemala. Novonor is now striving to rebuild its legacy, which began in 1944, by adhering to new standards of conduct and corporate governance.
Through the lens of the Odebrecht case and other similar instances, this book underscores the significance of robust compliance programs that exceed the minimum regulatory standards. The impetus for adopting these programs is largely driven by U.S. and Brazilian regulators, aiming to prevent international corruption and serve as a powerful tool for deterring illicit activities, delineating responsibilities, and fostering positive corporate values.
In addition, this book addresses the importance of maintaining the ultima ratio principle of Criminal Law, ensuring that its fundamental liberal principles are upheld. This approach is crucial to avoid an overly expansive application of Criminal Law, which has proven to be both ineffective and selective.
📂 法 学 / 刑法
Peters, Kristina, Die teleologische Reduktion im Strafrecht. (Jus Poenale) 370 S. 2026:2 (Mohr, GW) <766-532>
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📂 法 学 / 刑法 ・ 法 学 / 国際公法
国際刑事裁判所の前での十分な重要性 Longobardo, Marco, Sufficient Gravity before the International Criminal Court. (Elgar International Law) 302 pp. 2026:4 (E. Elgar, UK) <766-531 766-633>
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The book reviews the assessment of sufficient gravity to evaluate the decisions of the Office of the Prosecutor (OTP) and case law of the Chambers. Chapters explore case studies such as the Lubanga and Ntaganda arrest warrants and the boarding of the Mavi Marmara. Combining jurisprudential and international law perspectives, Longobardo analyses the rules of treaty interpretation and applies them as a methodological framework to assess sufficient gravity.
Sufficient Gravity before the International Criminal Court is a crucial resource for scholars and students in international criminal law and justice and public international law. This book's scrutinisation of sufficient gravity provides guidance to ICC organs and parties and contributes to the reinforcement of the ICC project. It is also beneficial for practitioners and NGOs working on issues pertaining to sufficient gravity before the ICC.
📂 法 学 / 税法・財政法
Stelzer, Timm, Geistiges Eigentum im Umsatzsteuerrecht : Eine dogmatische Analyse der Umsatzbesteuerung immaterialgueterrechtlicher Verwertungsbefugnisse. (Rechtsordnung und Steuerwesen) 800 S. 2026:2 (O. Schmidt, GW) <766-530>
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Die Immaterialgueterrechte des Geistigen Eigentums sowie das Umsatzsteuerrecht haben in den letzten Jahren zunehmend an Bedeutung gewonnen. Zu den Immaterialgueterrechten zaehlen das Urheberrecht, die verwandten Schutzrechte und die gewerblichen Schutzrechte. Das Umsatzsteuerrecht ist dagegen auf koerperliche Gegenstaende ausgerichtet. Das Verhaeltnis der beiden Rechtsgebiete ist bisher nur stichpunktartig untersucht worden. Die Arbeit legt die dogmatischen Grundlagen zur Umsatzbesteuerung des Geistigen Eigentums und untersucht ebenso das nationale Umsatzsteuerrecht wie die europaeische Mehrwertsteuersystemrichtlinie. Sie widmet sich dabei insbesondere den Lizenzen
📂 哲学・社会思想・宗教 / 科学論・科学史
Joseloff, Michael, The Greatest Scientific Gamble : A Story of Impossible Odds, Rival Scientists, and the Atomic Bomb. 284 pp. 2026:3 (Michigan State U. Pr., US) <766-53>
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During World War II, a group of physicists who had once been close friends found themselves on opposite sides of a deadly race. German scientist Werner Heisenberg and American physicists Robert Oppenheimer, Enrico Fermi, and Sam Goudsmit were all leading figures in nuclear research. But after the attack on Pearl Harbor, their shared passion for science turned into a high-stakes competition to build the world's first atomic bomb-a weapon that could determine the outcome of the war. Heisenberg had a two-year head start, and the possibility that Nazi Germany might beat the Allies to the bomb terrified American scientists. The Manhattan Project, led by U.S. Army General Leslie Groves, became a massive effort to catch up. Fear of Heisenberg haunted Manhattan Project scientists. At one point, Groves even approved plans to bomb Heisenberg's lab and assassinate him to stop Germany's progress. Meanwhile, Sam Goudsmit led a secret military unit tasked with tracking down Heisenberg and uncovering the truth about the Nazi nuclear program. What they found would surprise everyone. The Greatest Scientific Gamble tells the dramatic and little-known story of how personal relationships, wartime fear, and scientific ambition collided in the race to unlock the power of the atom.
📂 法 学 / 税法・財政法
所得税法コメンタール 第25版 Seer, Roman (Hrsg.), Einkommensteuergesetz : Kommentar. 25., neu bearb. Aufl. 3200 S. 2026:3 (O. Schmidt, GW) <766-528>
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Der Kommentar bietet eine systematische, konzentrierte und praxisgerechte Kommentierung des Einkommensteuergesetzes. Kommentiert werden die fuer den Veranlagungszeitraum 2025 geltenden Vorschriften und die Vorschriften fuer die laufende Beratung in 2026.
Nach den zahlreichen Aenderungen im Jahr 2025 u.a. durch das Gesetz fuer ein steuerliches Investitionssofortprogramm zur Staerkung des Wirtschaftsstandorts Deutschland, mit dem insbesondere wachstumswirksame Investitionen angeschoben werden, verbunden mit langfristigen und flaechenwirksamen Entlastungswirkungen, erhaelt der Benutzer die notwendigen Hinweise und Empfehlungen fuer eine erfolgreiche Mandantenberatung und Steuergestaltung.
Ausgewertet werden insbesondere hoechstrichterliche Rechtsprechung, Verwaltungspraxis und einschlaegige Literatur, die fuer die Beratung vorrangig von Interesse sind. Einzelfaelle werden in zahlreichen ABCs bei den jeweiligen Vorschriften nachgewiesen.
📂 法 学 / 環境法・国際環境法 ・ 環境問題 / 環境問題
環境規制研究ハンドブック Williamson, David / Lynch-Wood, Gary et al. (eds.), Research Handbook on Environmental Regulation. (Elgar Handbooks in Energy, the Environment and Climate Change) 488 pp. 2026:3 (E. Elgar, UK) <766-517 766-924>
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Leading scholars outline the theoretical underpinnings of regulation and their practical applications, demonstrating how regulation manifests across various environmental domains and within social and policy contexts. The book provides crucial insights into the intensifying global environmental crises, examining the regulation of issues such as air, land, plastic and microplastic waste pollution. Chapters explore challenges and successes in the field, covering key topics including responsive and risk-based regulation, environmental permitting, water law and governance, market mechanisms and capacity-building in international climate law.
The Research Handbook on Environmental Regulation is an essential read for scholars and students of environmental law, political science, business, geography and climate studies. It is also beneficial for national and international government agencies looking to tackle the current climate crisis.
📂 法 学 / 税法・財政法
税法における越境的移動性 Kirchmayr, Sabine / Hohenwarter, Daniela (Hrsg.), Grenzueberschreitende Mobilitaet im Steuerrecht. (Veröffentlichungen der Deutschen Steuerjuristischen Gesellschaft e. V.) 500 S. 2026:6 (O. Schmidt, GW) <766-522>
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Der Band enthaelt die Referate und Diskussionsbeitraege der 49. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V. am 22./23.09.25 Wien.
Behandelt werden zur grenzueberschreitenden Mobilitaet:
- oekonomische Auswirkungen (Wandel der Arbeitswelt);
- internationale und supranationale Instrumente der Besteuerung;
- im Rechtsvergleich: unilaterale Anknuepfungspunkte der Besteuerung, Praeferenzregime;
- zur Arbeitnehmermobilitaet: Zusammenspiel der beteiligten Staaten, Unternehmenssicht und Arbeitgeberpflichten;
- Alterssicherungssysteme;
- Selbstaendige, insb. Kuenstler, Sportler, Influencer;
- Besteuerung von Unternehmen: Geschaeftsleitungsort und Substanz;
- Betriebsstaette;
- Verrechnungspreise und Personalfunktion;
- Entstrickungs- und Wegzugsbesteuerung;
- Besteuerungsverfahren: Mobilitaetshemmnisse und Mitwirkungspflichten;
- Entwicklungsperspektiven OECD/EU und auf nationaler Ebene.
📂 法 学 / 税法・財政法
Heigl, Markus / Huttemann, Rainer / Schon, Wolfgang (Hrsg.), Stipendien im Einkommensteuerrecht : Eine rechtsvergleichende und abkommensrechtliche Untersuchung. (Rechtsordnung und Steuerwesen) 355 S. 2025:10 (O. Schmidt, GW) <766-521>
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Die Dissertation untersucht die Problematik der Stipendienbesteuerung im deutschen Einkommensteuerrecht und gleicht sie mit auslaendischen Rechtsordnungen ab. Diese Thematik reicht einerseits in Grundlagen des Einkommensteuerrechts und vor allem des Einkommensbegriffs hinein und ist andererseits mit den sehr spezifischen Foerdersystemen von Wissenschaft und Forschung und deren privatrechtlichen sowie oeffentlich-rechtlichen Rahmenbedingungen verknuepft. Die Fragen verschaerfen sich durch die zunehmende internationale Dimension des Stipendienwesens. Vor diesem Hintergrund entwickelt der Autor ein tragfaehiges Konzept zur rechtsdogmatischen Einordnung von Stipendien, unterbreitet Vorschlaege fuer das deutsche und internationale Recht de lege ferenda und liefert reiches Anschauungs- und Anwendungsmaterial fuer die diversen Fallgestaltungen der Praxis.
📂 哲学・社会思想・宗教 / 科学論・科学史 ・ ジェンダー研究・女性史・家族史 / ジェンダー研究・女性史・家族史 ・ 教育学 / 大学・高等教育
Guizardi, Menara (ed.), How to Suppress the Careers of Female Social Scientists - Volume 2 : An Anti-Manual from Argentina. 270 pp. 2026:2 (Springer, GW) <766-1101 766-1165>
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This book is the second of a series of five volumes that analyze and denounce the gender-based inequalities and violence faced by Latin American female social scientists in academic settings. This volume is dedicated to Argentina and offers a rigorous feminist ethnographic analysis of these issues in Argentinean universities. Drawing on qualitative interviews and systematic reviews, the book examines how structural and relational mechanisms-such as androcentrism, symbolic violence, and meritocracy bias-shape women's trajectories across undergraduate and graduate education, labor market insertion, and professional performance.
Organized into three parts, the chapters provide:
- A contextual overview of gender policies, historical trends, and statistical data on women's participation in Argentinean universities.
- In-depth narratives of family backgrounds, educational choices, and formative experiences, highlighting the intersection of gender mandates and class expectations.
- Analyses of workplace dynamics, including precarious employment, motherhood discrimination, and sexual harassment and abuse, revealing how institutional cultures perpetuate inequality despite women's numerical majority in academia.
By situating the Argentinean case within Latin American and global debates on gender equity, How to Suppress the Careers of Female Social Scientists - Volume 2: An Anti-Manual from Argentina contributes to feminist scholarship on higher education and scientific careers. It combines methodological rigor with critical reflection, offering insights for researchers, policymakers, and institutions seeking to address systemic inequities in academic environments.
📂 法 学 / 環境法・国際環境法 ・ 環境問題 / 環境問題 ・ 環境問題 / 国際貿易と環境問題
Oghenerobor Agelebe, Dennis (ed.), Climate Ethics in Africa : Structuring a Standard for Trade and Development in Africa. (Global Perspectives on Law and the Environment) 274 pp. 2026:4 (Springer, GW) <766-515 766-914>
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The book is a groundbreaking collaborative effort authored by a diverse team of academic scholars and experts. Contributors hail from various corners of Africa and one esteemed scholar from Asia. This dynamic collaboration brings together a wealth of perspectives, enriching the discourse on the ethical dimensions of climate-conscious trade and sustainable development in Africa. Comprising thirteen thought-provoking chapters, this comprehensive work explores the intricate relationship between climate ethics, trade policies, and development strategies on the African continent. The authors delve into the complexities of ethical considerations within Africa's trade landscape, providing a nuanced analysis of how these considerations can shape the trajectory of sustainable development. The book not only navigates the uncertainties highlighted in the UN-commissioned Millennium Ecosystem Assessment but also takes on the crucial task of examining the interactions between indigenous knowledge systems and climate change adaptation. The resulting insights are dynamic, location-specific, and responsive to diverse drivers, offering a holistic understanding of the ethical challenges and opportunities that characterize the African trade and development landscape. An outstanding feature of this collaborative effort is the inclusive approach to the subject matter. The co-authors draw from their diverse expertise, weaving together insights from environmental ethics, political science, and development studies. This interdisciplinary approach ensures a well-rounded exploration of the moral imperatives guiding sustainable trade practices, making the book accessible to scholars and practitioners in the field. The exploration of African metaphysics and ethics within the context of climate change adds a unique and culturally rich dimension to the book. By synthesizing indigenous knowledge with contemporary ethical theories, the authors provide a bridge between tradition and modernity, offering a foundation for structuring ethical standards that resonate with the African experience. The book is a beacon of optimism and a roadmap for a more ethically grounded approach to African trade and development. With its insightful analyses, innovative proposals, and diverse authorship, this book is poised to become an essential resource for academics, policymakers, and anyone interested in the ethical dimensions of climate-conscious trade in Africa.
📂 法 学 / 家族法
Müller-Engels, Gabriele / Sieghörtner, Robert u. a., Adoptionsrecht in der Praxis : einschliesslich Auslandsbezug. 5., voellig neu bearb. Aufl. (FamRZ-Buch) XXVII, 240 S. 2026:1 (Gieseking, GW) <766-571>
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📂 法 学 / 環境法・国際環境法 ・ 法 学 / EC・EU法
Reese, Moritz / Schaller, R. / Markus, T. et al. (eds.), Legal Implementation and Impacts of the European Green Deal. 245 pp. 2026:2 (Springer, GW) <766-516 766-664>
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The book offers a comprehensive analysis of the legal implementation and impacts of the European Green Deal (EGD), introduced in 2019 to transform the EU towards a sustainable, carbon-neutral economy. Covering key research areas such as energy transition, biodiversity, circular economy, and climate law, it explores topics like the EU's potential withdrawal from the Energy Charter Treaty, the role of Power Purchase Agreements in energy markets, and the intersection of energy efficiency and biodiversity. The volume also addresses legal pathways for circularity in construction, marine ecosystem sustainability, forest conservation, and climate targets at the Member State level. Drawing on contributions from the 10th European Environmental Law Forum (2023, Leipzig), this book provides valuable insights for policymakers, legal professionals, and scholars working towards a climate-neutral Europe.
This open access book
📂 法 学 / 環境法・国際環境法
コンテクストにおける気候変動訴訟の判例 Cameron, Camille / Galvao Ferreira, P. / Weyman, R. (eds.), Climate Change Litigation Cases in Context. (Elgar Cases in Context) 350 pp. 2026:4 (E. Elgar, UK) <766-507>
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Covering cases from across the Global North and South, chapters explore national, transnational and international implications of litigation. They highlight the diversity of cases and litigants turning to courts to assert, defend, or challenge climate-related duties, including youth, senior and Indigenous groups, as well as climate action NGOs. Expert authors assess the ways in which courts are being called on to hear and decide climate change claims, the strategies that litigants are adopting to advance their claims and the responses of governments, corporations and other defendants.
Researchers and students of environmental law, climate science, corporate liability and climate governance will benefit from this book's valuable insights. It is also an essential resource for legal practitioners advising litigants in environmental and climate matters, as well as policymakers involved in climate law.
📂 法 学 / 行政法・行政訴訟法
太田匡彦、山本隆司、B.Grzeszick他編 行政法における手続の視点-第2回独日行政法コロキウム Ohta, Masahiko / Yamamoto, Ryuji / Grzeszick, B. u. a. (Hrsg.), Perspektiven des Verfahrens im Verwaltungsrecht : 2. Deutsch-Japanisches Verwaltungsrechtskolloquium. 300 S. 2026:4 (Mohr, GW) <766-506>
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📂 法 学 / 人権・国際的人権保障 ・ 法 学 / 民法
Vols, Michel / Nic Shuibhne, Emma N. et al. (eds.), The Impact of the Right to Housing in Times of Crises. (Elgar Land and Housing Law and Policy) 304 pp. 2026:6 (E. Elgar, UK) <766-502 766-563>
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Combining quantitative research and legal scholarship, the book assesses the recognition of the right to housing in international and domestic legislation and case law. The expert contributors compare the impact of housing rights across the globe, including in Ireland, South Africa, Spain and the United Kingdom. This book provides new methodological and theoretical insights into the future of resolving issues of insufficient housing supply, soaring costs and increasing insecurity of tenure.
The Impact of the Right to Housing in Times of Crisis is greatly beneficial to scholars and students of property and human rights law, alongside researchers in law and social sciences. It is also a valuable resource for practitioners and policymakers working in housing.
📂 法 学 / 民法
Jennißen, Georg (Hrsg.), WEG : Kommentar. 9., neu bearb. Aufl. 1900 S. 2026:11 (O. Schmidt, GW) <766-555>
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Wer zur Neuauflage des Jennissen greift, waehlt den kompakten Grosskommentar zum gesamten Wohnungseigentumsrecht. Wie gewohnt hoch strukturiert und in ueberzeugender Darstellungstiefe erlaeutert das Autorenteam die zahlreichen Detailfragen des WEG. Den Bearbeitern ist es gelungen, die Konturen, die die Rechtsprechung dem WEMoG inzwischen gegeben hat, eindrucksvoll herauszuarbeiten. Die Folgen der letzten gesetzgeberischen Aktivitaeten sind eingearbeitet. Beruecksichtigung fanden z.B. die Neuregelungen zu virtuellen Wohnungseigentuemerversammlungen, zum Einsatz von Steckersolargeraeten und zu den Erleichterungen beim Einbau Erneuerbarer-Energien-Anlagen, auch das Kohlendioxidkostenaufteilungsgesetz fand Eingang in die Kommentierung.
Auch mit dieser Neuauflage stellt der Kommentar seine Qualitaet wieder unter Beweis: Die Bearbeitungen durchdringen praezise alle neuen Entwicklungen und enthalten die fuer den konkreten Fall noetigen, frischen Argumentationslinien. Zur Gesetzgebung, zur Rechtsprechung oder auch zum Fortgang der wissenschaftlichen Auseinandersetzung.