Yearbook 2012

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Social court proceedings often revolve around complex medical issues. Often, medical experts are requested to assist in the proceedings to clarify the facts. Apart from obtaining expert opinions through the official channels the court may, due to the nature of the German Social Court Act, have a physician of the plaintiff’s choice testify as expert witness. This project examined through nationwide research the extent to which the latter procedure impacts the outcome of social court proceedings. It also seeks to further expose the connection between legal doctrine and empirical law research. more
Legal History of Latin America has always been strongly intertwined with the European Continent. Therefore it is interesting to see how in the first half of the 20th century various systems of Private Law in both continents have made important steps to modernity, trying to cope with the challenges of a new century. This quest for modernity and modernization has been dealt with in a project of the institute in 2012, dedicated to incorporate contemporary history into the research focus “Latin America”. more
The development of European private law has thus far been accomplished through legislative instruments and regulatory mechanisms reflecting short-term considerations driven by the politics of the day. As a response to this development, the Max Planck Institute for Comparative and Private International Law published in 2009 the Handwörterbuch des Europäischen Privatrechts. In 2012 the Max Planck Encyclopedia of European Private Law was released, representing an English version accessible to an international readership. more
The research project “Judicial Independence” considered contemporary challenges for the effective protection of judicial independence from the perspective of constitutional theory, comparative law and international law. The main objective of the project was the establishment of the theoretical foundations and parameters of judicial independence in the context of globalization and internationalization. The results of the research project have been applied in various rule of law projects. more
A policy and economics-oriented legal analysis of double taxation conventions reveals the current challenges of taxing international services, namely achieving a compromise between conflicting interests of developed and developing countries as well as rendering the tax treatment of different service categories more coherent. Moreover, double taxation conventions need to be brought in line with today’s reality in which the economic connection of a service provider with a territory does not necessarily presuppose its physical presence. more
This paper sheds light on the recent G20 Crackdown on tax havens. It empirically studies recent treaty signings between tax havens and OECD countries as the outcome of a bargaining process over treaty form. Havens can decide not to sign an agreement, to sign a tax information exchange agreement or to sign a double taxation convention. Our analysis shows that havens are less likely to cooperate the higher their economic clout, while the potential of economic and political defensive measures can effect haven cooperation positively. more
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