The German Supreme Court (Bundesgerichtshof) recently decided that a Facebook account is inheritable. This article examines how Austrian law would deal with this issue and
concludes that the result would be identical. According to Section 531 Civil Code (ABGB), only rights and obligations are non-inheritable when the replacement of [...]
Tax administration is often perceived as separate from tax policy, and at best as the implementation of tax policy. The aim of this article is to highlight the necessary mutual
dependence that exists between tax policy and administration, designated here as tax policy-administration symbiosis. [...]
The handling of the so-called digital estate, in particular user contracts for social platforms such as Facebook, Xing, etc., has led to discussions in Germany for some time
about how these should be assessed under the law of succession. Legal problems arise from the various, sometimes controversial interests of the heirs, the decedent, [...]
The present article intends to provide alternative solutions beyond the traditional countermeasures to counteract the treaty shopping phenomenon. It departs from the premise
that the treaty shopping phenomenon has never been accurately defined, a fact that significantly conditions – and hinders – the process of conceiving measures [...]
The collaborative economy platforms have become part of the lives of many citizens; their number is growing day by day and covers many sectors of the market. However, it is
a deregulated sector because the existing regulations are very difficult to apply, due to the complexity of contractual relationships in three bands (platform, provider [...]
