1. Non-Refereed Journal // 2020

    Digitalisierung und die Zukunft der Arbeit

    Rapidly increasing computing power means that more and more activities that previously seemed reserved for humans can now be automated using machines and algorithms. This technological change has sparked a…

  2. Non-Refereed Journal // 2019

    Das Country-by-Country-Reporting der OECD

    The OECD's Country-by-Country Reporting (CbCR), which requires large multinational companies to submit a country-by-country report to the tax authorities, was already the subject of controversial debate before…

  3. Non-Refereed Journal // 2019

    Das Country-by-Country-Reporting der OECD

    The OECD's Country-by-Country Reporting (CbCR), which requires large multinationals to submit a country-by-country report to the tax authorities, was already the subject of controversial debate before the first…