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.

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.

Key Features:

• Combines rigorous legal analysis with practical examples
• Discusses current developments and challenges in implementation
• Provides a concise article-by-article commentary on the EU's core sustainable finance legislation
• Identifies interactions between the provisions of different sustainable finance legal acts within the EU

EU Sustainable Finance Law is a crucial resource for in-house legal practitioners and compliance officers at financial institutions, as well as supervisory and regulatory authorities in the EU. It is also beneficial for all scholars and practitioners of European finance and banking law and sustainable finance.

The authors analyze key dimensions of the mass shooting phenomenon within and beyond the United States, including definitional debates, perpetrator motivations, prevention, response, and recovery. They evaluate differences and similarities among types of mass shootings and illustrate the importance of understanding these points of distinction for prevention purposes. Chapters explore who mass shooters are, the warning signs they exhibit before attacks, and the ways in which policymakers, practitioners and communities respond to these events. They also highlight the critical, yet understudied, area of recovery and resilience within communities that experience these tragedies. The book ends with a call to strengthen prevention systems and commit to practices and education that will honor victims and survivors and foster a safer future.

Understanding Mass Shootings is a vital resource for scholars and students of criminal justice, criminology, psychology, sociology and security studies. It is also highly relevant to policymakers and legislators across all disciplines seeking to understand the mass shooting problem and identify legislative and independent policy solutions.

This book seeks answers to two basic questions: What are normative rules and how can and should we apply them? It takes a fresh look both at legal reasoning as a process and normative rules as instruments. On the one hand, based on a decision-making model, it suggests a more practical approach to rule application that isn't limited to interpretation, but includes searching, evaluation and choice. On the other hand, it proposes a more precise structure for normative rules that includes not only their scope and normative consequences, but also their circumstances and purposes. It then goes on to study such features as their open- and mandatoriness as well as their generality, vagueness and ambiguity, and examines how these features impact the rules' breadth and the discretion they offer in terms of their application. Lastly, it considers how these aspects affect rules' validity, binding- and effectiveness. Because the application of normative rules requires a basis in evidence, the book also includes a discussion of fact-finding and points to some interesting similarities between the philosophies of law and science.

Drawing on key historical and socio-economic contexts, Watson and Baister examine the policies that govern every aspect of bankruptcy law. The authors explore the relationship of bankruptcy with both matrimonial law and employment law, as well as the impact of the debtor's death and various cross-border considerations.

Key Features:

• Includes analysis of the relevant statutory material
• Addresses the impact of recent Supreme Court rulings, including The Chedington Court Estate Ltd v Brake [2023] UKSC 29, Kireeva v Bedzhamov [2024] UKSC 39, and El-Husseiny v Invest Bank PSC [2025] UKSC 4
• Features new procedural guidance from recent court-issued practice notes
• Covers up-to-date legal developments, analysing changes to jurisdictional and procedural requirements for initiating bankruptcy proceedings and their immediate effects

This book is an essential resource for lawyers, insolvency practitioners and litigation funders. It is also relevant to academics and students concerned with issues relating to personal insolvency.

This book conceptualises different 'news recommendation' practices from a legal perspective and establishes ways forward for dealing with them.

In recent years, online news distributors (online news media, social media, search engines and news aggregators) started deploying algorithmic 'recommender systems' to curate users' news overviews. Such systems automatically (de)select and (de)prioritise items to be displayed in user interfaces, thus deciding which ones are visible and in what order.

The ways algorithms shape people's online informational environments has since a decade led to debate. According to some, these technologies threaten democracy, as they may create filter bubbles or push divisive, polarising and extremist content, while others see advantages in recommendation tools that could bring various matters to light or help navigate a potential online information overload.

Discussions about how algorithms affect online flows of information are particularly pertinent where news recommenders are concerned; news informs us on matters of public interest and helps us form and debate opinions. An enabler and facilitator for democracy, news fulfils a unique societal function.

With a view to facilitating regulatory and policy discussions about news recommendation practices, this book asks what risks and/or opportunities they create in terms of human rights, a question which has remained largely unanswered so far. In the case of risks, the use of these systems may require regulation, and in the case of opportunities, they could potentially be used as a tool to achieve public policy goals. Against that backdrop, this book establishes a human rights frame for governing news recommendation.

This book is intended both for scholars and students from legal or other backgrounds, and regulators and policy makers working on new (AI-driven) digital technologies, human rights in the digital age, or human rights generally.

Judith Vermeulen is a lawyer with Eubelius in Brussels, Belgium, and a practice assistant in the Law & Technology department of Faculty of Law & Criminology at Ghent University.

May explores both the hope that environmental rights provide for improving outcomes for environmental quality, climate change, and the human condition and how judicial reluctance, textual ambiguity, lack of standards and socio-political barriers can thwart implementation of the right to a healthy environment even when written into law at international, regional and national levels. May explains the growing significance of alternative legal channels for achieving the aims of environmental rights, including socioeconomic rights, such as the rights to life, dignity, health, nature, participation and sustainability, and subnational constitutions, to promote alternative legal frameworks for environmental protection when explicit environmental rights are absent, overlooked or unenforceable.

Environmental Rights is essential reading for scholars and students of environmental, comparative and human rights law, seeking to understand the legal architecture and implementation challenges of international environmental rights. It also provides valuable frameworks for practitioners and policymakers in advocacy, the judiciary and interdisciplinary fields concerned with sustainability and justice.

Key Features:

• Organises the ECtHR case law thematically, aligning it with the articles of the Convention
• Provides direct access to case-law extracts, allowing readers to pinpoint key arguments quickly
• Presents an exhaustive, systematic analysis of ECtHR case law with particular focus on substantive rights
• Examines the Convention as an expression of the European legal order and its underlying value system
• Synthesises 1,500+ decisions and judgments of the Strasbourg institutions, creating an invaluable research tool

The European Convention on Human Rights: Volume I, Substantive Rights is a crucial resource for legal practitioners engaged in proceedings concerning the substantive rights of the Convention. It is also a unique research tool for scholars and students of European, human rights and public international law.

International experts integrate legal and financial perspectives in their analysis of the trends, developments and debates surrounding private markets. Data and case studies from Asia, Europe and North America are used to evaluate topics such as 'unicorn' governance, international tax implications and the 'disclosure gap' between private and public equity markets. The Research Handbook highlights the challenges and opportunities in applying private equity and venture capital governance structures, exploring conflicts among firm managers and passive investors, general and limited partners and across different classes of equity. By assessing regulations and operations, it provides avenues to develop future research and wider understanding of these fields.

This Research Handbook is a valuable resource for students and scholars of private equity financing, corporate transactional law and business and management. It is also beneficial for practitioners, regulators and policymakers in the fields of private equity and venture capital.

Barreau explores both the definition and methodology of sovereignty, as well as their impact on the political sovereignty of the EU, demonstrating that the EU does not have the adequate means to achieve its sovereign objectives in the field of direct taxation. Building on this the book also proposes the use of shared sovereignty, as a theory of unity and relations based on Leibniz's monad, to restore coherence between the EU and the Member States and to give the EU a shared competence in the field of direct taxation of businesses.

This insightful book is a key resource for scholars and students across numerous legal fields, including general EU law, European tax law and constitutional and administrative law. It is also beneficial to policymakers and European institutions seeking more information about the EU's order and taxation powers.

The second edition of the book provides a thorough legal analysis of sovereign indebtedness, examining four typologies of sovereign debt - bilateral debt, multilateral debt, syndicated debt, and bonded debt - in connection with three crucial aspects: genesis, restructuring, and litigation. Its treatise-style approach makes it possible to capture in a systematic manner a phenomenon characterized by high complexity and huge multidisciplinarity. Because of this complexity and multidisciplinarity, the legal analysis is not exclusively based on international law, but also includes private international law, domestic law and financial practice. To better contextualise the phenomenon, references are made to international financial relations and international financial history. Although it follows the structure of a continental tractatus, the work presents a good balance between doctrinal and jurisprudential sources, making it a valuable reference book for scholars and practitioners alike.

The main updates in the second edition include: the effects of the Covid and Ukrainian crises and the Puerto Rico default; the issue of the validity of the Mozambican, Ukrainian, and Venezuelan loans; an analysis of China's lending policy with particular reference to Africa; a description of the Asian Infrastructure Investment Bank and the New Development Bank; the role of credit rating agencies in the bond issuing process and the ICMA Principles on green, social, and sustainable bonds; the place of marine conservation swaps and climate swaps in restructuring processes; an inquiry into the legal status of the Paris Club and an illustration of the ad hoc terms for restructuring and the Debt Service Suspension Initiative; the inclusion of single-limb collective action clauses in the terms of the bonded loans; the conclusion of the lawsuits brought by vulture funds before the US courts and of the ICSID arbitrations instituted against Argentina; and, finally, an account on the Paris Club Common Framework and the UN Basic Principles on Sovereign Debt Restructuring.

Expert scholars provide a wide range of research perspectives and critiques, examining good practices, pressing questions and key challenges. Chapters cover topics such as constructing a postcolonial theory of corruption, understanding interviews as a research tool and determining why corruption strategies often fail. They also survey the possibilities and problems that technological developments create for researchers and reformers working in big data and AI. Presenting new ideas on the measurement and typologies of corruption, this Handbook looks to the future of corruption studies, reinvigorating research in this vital field.

The Handbook of Research Methods for Corruption Studies is a crucial resource for students and scholars of anti-corruption law, politics, public policy and sociology. It will also benefit practitioners and policymakers working in corruption prevention, providing suggestions for how research can effectively aid reform.

Das primaerrechtlich in Art. 24 Abs. 2 GRCh verankerte Kindeswohl ist Vorgabe sowohl fuer die Ausgestaltung der Zustaendigkeitsregelungen im europaeischen Familienverfahrensrecht als auch deren Auslegung und Anwendung. Der Unionsgesetzgeber ist seinem Regelungsauftrag im Wesentlichen nachgekommen. Ansatzpunkte, um dem Kindeswohl im Zustaendigkeitsrecht noch umfassender Rechnung zu tragen, bestehen hier eher im Detail.
Fuer die Rolle des Kindeswohls bei der Auslegung von Bruessel IIb-VO und UnthVO ergibt sich in der Rechtsprechung des EuGH derzeit kein kohaerentes Bild. Zwar verweist er in seinen Entscheidungen regelmaessig auf das Kindeswohl, bleibt in der Argumentation aber oft eindimensional.
Der tatsaechliche Bedeutungsgehalt des Kindeswohls muss dabei vom jeweiligen Regelungskontext abhaengen: Kindeswohl im Kindschaftsrecht ist nicht gleichbedeutend mit demjenigen im Unterhaltsrecht. So verstaerkt das Kindeswohl i.S.d. UnthVO eher das allgemeine Ziel der Verordnung, die unterhaltsberechtigte Person zu schuetzen. Fuer das Zustaendigkeitssystem der Bruessel IIb-VO ergibt sich ein facettenreicheres Bild. Die verschiedenen allgemein gefassten Zustaendigkeitstatbestaende, z.B. die Zustaendigkeit am gewoehnlichen Kindesaufenthalt, beruhen jeweils auf bestimmten Vorstellungen davon, wo die Verfahrensfuehrung typischerweise Belangen des Kindeswohls dient. Wenn diese generalisierenden Regelungen der individuellen Situation nicht optimal gerecht werden, bieten die Zustaendigkeitsvereinbarung und -uebertragung eine Reaktionsmoeglichkeit auf den Einzelfall. Sowohl fuer die typisierenden wie auch die einzelfallbezogenen Zustaendigkeitsnormen lassen sich uebergreifende Teilgehalte des unbestimmten Kindeswohlbegriffs identifizieren, die die Auslegung der Bruessel IIb-VO leiten muessen.

Gerard McCormack explores both inbound and outbound aspects of the law, investigating the extent to which foreign procedures are recognised in the UK, as well as how UK procedures apply to international events. McCormack specifically highlights the limitations of UK legislation overseas, with particular consideration of how UK law does not address the legal frameworks of other jurisdictions.

Key Features:

• Extra-territoriality and the UK Insolvency Act
• Details the recognition of UK schemes/plans under Hague and Brussels/Lugano jurisdictional regimes
• Consideration of the recognition of foreign proceedings under common law, including whether the Gibbs rule in the UK will survive legislative change
• Analysis of the consequences of the recognition of foreign procedures under the Cross-Border Insolvency Regulations (CBIR)/Model Law regime

UK Cross-Border Insolvency and Restructuring Law is an essential resource for insolvency practitioners, solicitors and barristers, as well as scholars and academics interested in commercial, corporate, insolvency and private international law.

Authors interrogate the definition of poverty and examine the dynamics of poverty and inequality in relation to matters such as race, gender, age, geography and migration status. Chapters explore the rights to housing, health, work, education, protest and access to justice, highlighting the challenges posed by corruption, climate change and new technologies. This second edition provides new research, expands on previous material and raises probing questions about how the status quo of poverty and human rights is defined and perpetuated.

This Research Handbook is a crucial resource for scholars and students of law and development, comparative law and human rights looking for future research avenues. It is also beneficial for legal practitioners working to address poverty in both the Global North and Global South.

This insightful Concise Introduction explores the key lessons that can be drawn from the US healthcare ecosystem and examines how they apply to healthcare management. Lawton Robert Burns identifies the complex conundrums that face healthcare management, providing insight into the factors causing these problems and highlighting potential solutions.

• Applies practical experience alongside rigorous literature analysis
• Assesses the healthcare system through physiology and behaviours
• Proposes core skills to develop in order to aid management of problems, change, processes, cost, and quality
• Investigates the central relationships in healthcare that impact patient outcome and firm success, such as doctor-patient dynamics
• Critiques preconceived notions that new technology and AI are the solution to healthcare's problems, instead underscoring the importance of integration

The Concise Introduction to Healthcare Management is a valuable resource for scholars and students of healthcare administration, human resource management, and business and management. It will also benefit practitioners in healthcare management and public health looking to promote efficiency and effectiveness in their workplaces.

Chapters explore China's policymaking process, the welfare relationship between central and local governments and changes in key welfare policies, from social security and housing to health and education. Contributors also discuss measures implemented for special welfare issues, including poverty, migrant workers, left-behind children, mental health measures and digital technology in health services. The Handbook demonstrates how China has reduced poverty and increased opportunities for the general public to access medical services, while also highlighting demand for greater reduction in regional inequalities.

The Handbook on Social Policy in China is a crucial resource for scholars and students in social policy, health and social care. Its valuable insights into socio-economic conditions in China and government measures to tackle inequalities, will also appeal to policymakers and welfare practitioners.

This insightful Research Agenda examines sexual and gender diversity among older people. Expert authors explore how social attitudes, laws, activism and social policies contribute both directly and indirectly to ageist prejudice, particularly against the LGBTQI+ population.

Adopting interdisciplinary, mixed-methods approaches, with a focus on lived experiences and the voices of older people across the globe, the book engages with key topics including access to healthcare, activism, community-building, politics and sex. Throughout embodied memories, the daily management of intimate life and avenues for further research are highlighted. Chapters demonstrate a wide range of needs, but also outstanding strategies of resistance, survival, joy and pride across the life course. They stir the reader's scholarly, political and social imagination, fostering innovative ways to rethink ageing in the foreseeable future.

A Research Agenda for Queer Ageing is a valuable resource for scholars and students of gender and queer studies, ageing, gerontology, psychology, human geography, sociology, anthropology and social work. It is also beneficial to policymakers interested in improving their understanding and inclusion of LGBTQI+ people.

This is a comprehensive guide to measuring the performance of the Chinese economy in historical context, bridging the gap between economic methods and economic history to showcase the cutting edge of quantitative Chinese economic history research.

The book brings together contributions from active scholars working in the area, integrating perspectives and methods from economics, history, and the digital humanities. It shows how Chinese economic history has become an increasingly interdisciplinary field over the past two decades, one that has increasingly adopted economic concepts and methodologies while maintaining a strong qualitative research tradition. The book sheds light on new data sources, methodologies and debates in Chinese economic history research while spanning core topics including taxation, land property, rural economy, population, gross domestic product, wage, lineage, and urbanisation. Chapters survey with unprecedented depth and breadth in current literature how economic data in Chinese history were generated, processed, and utilized byboth the state and the private sector. This volume is expected to help students better identify emerging types of historical data, how to make meaningful use of them, and gain deeper insights into the early modern and modern economic history of China.

The book covers the entire process of case writing, from planning and preparation, to writing the case itself, through to using your work and publication. Chapters present key insights into finding and interacting with decision-makers to create better cases, improving the case 'hook' and narrative, as well as aligning theory, learning objectives, and analysis to create consistency. The book also includes a 120-point checklist for authors to ensure that the finished case manuscript incorporates everything already discussed.

How To Make Your Great Cases Even Better is an essential resource for scholars and educators in business and management, education, research and teaching methods, especially those involved in case writing. It is also a valuable read for administrators and leaders in higher education and research centres.

This book explores how culture quietly shapes our lives, influencing everything from the way we speak and lead to the way we grieve and resolve conflicts. Culture is often overlooked because it's invisible, yet it influences everything we do. This book reveals that hidden force, demonstrating how cultural codes affect behavior, emotion, and decision-making in various settings.

Through real-world examples ranging from refugee camps to boardrooms, the book argues that understanding culture is no longer optional. It's essential. With a focus on application, this book equips scholars, researchers, practitioners, and leaders to engage with culture thoughtfully and effectively. Whether they are studying psychology, managing teams, or working in global contexts, readers will find the tools they need to navigate cultural complexity with clarity and respect.

Bringing together diverse perspectives and empirical insights, it examines how responsible innovation can be applied for sustainable industry development. Leading experts in the field discuss key themes at the intersection of technology, society and responsibility, examining how responsible innovation can be applied for sustainable industry development. Adopting a global perspective, authors link conceptual discussions with sector-specific cases including healthcare, hospitality, food-sharing and gig work, to demonstrate how technological progress can align with ethical, environmental and societal values. This Research Agenda emphasizes the transformational power of innovation, showing how it reshapes industries, enhances societal well-being and influences the global landscape across borders and generations.

A Research Agenda for Responsible Innovation is an essential resource for students and scholars of business, corporate social responsibility entrepreneurship, organisational innovation and technology. It will also highly benefit entrepreneurs seeking to apply ethical innovation to their business, as well as those interested in the Sustainable Development Goals.

• show how ecological thinking offers a fresh perspective on entrepreneurial ecosystems.
• demonstrate how this approach differs from traditional entrepreneurship research.
• provide practical guidelines for researchers and policymakers working in regional entrepreneurship.

It concludes that a holistic, interdisciplinary approach-similar to how ecologists study natural environments-is essential to grasp the dynamic entrepreneurial relationships between people, institutions, organizations, natural resources and attributes in regional economies. The book introduces a new paradigm for studying entrepreneurship that emphasizes interconnectedness and system-level change.

Advancing Entrepreneurial Ecosystems Research is a valuable resource for scholars and students of business and management, economic geography and entrepreneurship. Policymakers, practitioners and consultants in entrepreneurship and organizational systems seeking evidence-based techniques to inform their work will also greatly benefit from the insights in this book.

Expert international scholars analyse both traditional approaches and innovative methods, exploring research strategies, data collection approaches and data analysis. Chapters demonstrate the how and why of each method and allow readers to either follow the full journey of research or focus on individual techniques. Example case studies include examining career compensation of National Basketball Association players, fan surveys in the National Women's Soccer League and surveying member satisfaction of a health-fitness club service. Empirical approaches to research such as the Delphi method, secondary data, athlete interviews, predictive modelling and surveys provide important practical analyses that can be applied in real-world scenarios.

This Research Handbook is an essential resource for scholars and graduate students of sports management and marketing, as well as industry researchers in business and management more broadly. Its practical insights are invaluable for researchers in sport marketing and practitioners in the sport industry, such as administrators, marketers and consultants.