Jurisprudence

Legal researchers investigate effects on tax off-shore services more

After a fraught election, Kenya is teetering on the brink of a crisis which threatens to escalate. How could this happen? Is there any hope for reconciliation? An analysis by Elena Gadjanova of the Max Planck Institute for the Study of Religious and Ethnic Diversity in Göttingen. more

Despite being widely perceived as a threat, today’s teenagers are more law-abiding than previous generations. It is therefore worth looking at the facts and figures behind the headlines. more

International corporations such as Apple, Starbucks and Amazon have for years successfully avoided paying tax on their corporate profits. Aided by the tax competition between states, they shift their money to countries that have low tax rates and guarantee to levy tax only on domestic profits. Our author explains why it is by no means easy for the international community to counter these tricks. more

International agreements are being increasingly called into question – not only in the USA more