Search

Copyright of Zeitschrift fur Wirtschaftspolitik is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeitschrift für Bankrecht und Bankwirtschaft is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeitschrift für Konfliktmanagement is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Differentiated integration is a central feature of the European Union (EU). This article starts with an analysis of current developments in differentiated integration. We observe a trend of consolidation thanks to Brexit, the expiration of exemptions from Eastern enlargement, and the absence of new treaty changes and accessions. We further argue that the recent crises of the EU did not lend themselves to differentiated solutions because they affected highly integrated policies and constitutional and redistributive conflicts. We discuss the EU's enlargement as an important driver of differentiation and argue in view of past trends and the current reform proposals that so far, no comprehensive model of differentiated membership is at the horizon and hence the current plans for enlargement are likely to increase temporary differentiation and demand institutional reforms. [ABSTRACT FROM AUTHOR]

Copyright of GWP: Gesellschaft Wirtschaft Politik is the property of Verlag Barbara Budrich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeitschrift für Kultur- und Kollektivwissenschaft is the property of Transcript Verlag and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Europarecht (05312485) is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article deals with the effects of Brexit on Germany and the European Union. Various panels and discussions on the political, economic, and social consequences of Brexit are being held. It is emphasized that Germany should assume a stronger role within the EU and represent German interests more clearly. The article also points out the decline in exports after Brexit and mentions the special situation in Northern Ireland. It emphasizes the opportunity for Germany and the EU to develop new role concepts and gain more self-determination. [Extracted from the article]

Copyright of Zeitschrift für Konfliktmanagement is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeitschrift fur Wirtschaftspolitik is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article deals with the current developments in the relations between the European Union (EU) and its neighbors, especially the EFTA states, the EEA, and Switzerland. Due to Brexit, the COVID-19 pandemic, and the Russian aggression against Ukraine, politics in Brussels and national capitals are still in a state of permanent emergency. In 2021, the EFTA focused on expanding, updating, and further developing the global network of EFTA free trade agreements. The bilateral relations between Switzerland and the EU are currently deadlocked, and it is expected that there will be no rapid progress in the near future. [Extracted from the article]

The talks that have been resumed for reaching a free trade agreement between the European Union and India have a good chance for success. Both partners, especially India, have to achieve new economic dynamics in order to be able to face the challenge posed by China. This decisive reason is supported by Brexit, the pandemic and the climate crisis, which also spark an exogenous, geostrategic dynamic that gives new impetus to the paralyzed liberal paradigm of free trade. Taken together, it is likely that exogenous geostrategic factors realign the endogenous economic factors and thus promote a positive outcome despite the ongoing weakness of liberal free trade ideas. [ABSTRACT FROM AUTHOR]

The article focuses on sales tax regulations that have been in effect for mail order business with British customers since January 1, 2021 after Brexit. It mentions options for value-added tax (VAT) registrations from mail order companies based in Germany. It also mentions mail order business continues in the context of the corona pandemic strong too and necessary measures to protect against infection in stationary retail.

The paper looks at the challenges Brexit poses for EU studies as well as European politics. It discusses the exit of the UK from the European Union as a 'wicked problem' and the Brexit negotiations as tightly coupled 'multi-level games'. By bringing together the two theories the article is offering a new perspective on the complexity of the issues and negotiations on the one hand and the disorder that has been typical for the whole Brexit process on the other. [ABSTRACT FROM AUTHOR]

The article discussed the consequences of the withdrawal of Great Britain and Northern Ireland from the European Union on sales tax. Topics include changes in value added tax status; treatment of deliveries before January 1, 2021, in which the item delivered arrives in Great Britain or inland from there after December 31, 2020; and the liability for sales tax when trading goods on the internet.

On 7 January 2021, Portugal took over the rotating Presidency of the Council of the European Union for the fourth time. The preceding German Presidency was able to broker agreements on crucial topics such as the EU budget, Brexit and the new EU climate goal. Nevertheless, due to the ongoing COVID-19 pandemic, the Portuguese Presidency is facing major challenges. History repeats itself as the German-Portuguese-Slovenian Trio Presidency again takes over at a time of crisis. Similar to the trio's last presidencies in 2007/2008, Portugal has the responsibility to ensure a quick and smooth implementation of the decisions taken under the German Presidency. [ABSTRACT FROM AUTHOR]

Copyright of Zeitschrift für Internationale Beziehungen (ZIB) is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Brexit negotiations constituted unchartered political and institutional territory for the European Union (EU). This analysis shows how a new institutional approach enabled the EU-27 to present an unusually united front. The "Barnier method" is characterised by five elements: a strong political mandate from the European Council, a single EU negotiator based in the European Commission in the person of Michel Barnier, very close coordination with the Member States and the European Parliament, and a high degree of transparency. Lessons can also be drawn from this for the next phase of the Brexit negotiations and the EU's relations with other third countries. [ABSTRACT FROM AUTHOR]

Der Austritt Großbritanniens aus der Europäischen Union zieht weitreichende Folgen auch für die Durchführung von laufenden und zukünftigen klinischen Prüfungen nach sich. Dieser Beitrag behandelt die aus dem Brexit resultierenden wesentlichen Änderungen, welche bei der Abwicklung von klinischen Prüfungen in Betracht zu ziehen sind. [ABSTRACT FROM AUTHOR]

Copyright of Zeitschrift für Kultur- und Kollektivwissenschaft is the property of Transcript Verlag and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses the 70th Berliner Tax discussion titled "Coordinated or uncoordinated Brexit: what's next with tax relations with Great Britain?" on the tax relations of Germany with Britain post Brexit. Topics discussed include long-term perspective of the British tax policy; a bill related to tax accompanying arrangements for the Brexit; and the possibility of the retention of Theresa May as Prime Minister post Brexit.

The article focuses on a panel discussion on legal aspect of tax relations between Germany and Great Britain after the Brexit which include Umwandlungsgesetz (UmwG) conversion law 2018, Brexit transitional law and Brexit Tax Accompanying Act. It mentions federal tax norms based on membership of a state in the European Union. It also mentions legislative needs in various areas of tax and financial market law and tax in certain areas of corporate tax.

Copyright of Max-Planck-Institut für Gesellschaftsforschung Discussion Papers is the property of Max Planck Institute for the Study of Societies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Vierteljahrshefte für Zeitgeschichte is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article offers information on the influence of Brexit on value-added tax (VAT) in Great Britain. Topics discussed include negative aspects of Brexit, ratification of the withdrawal agreement signed by Great Britain, sales tax paid by German companies and Great Britain as the first country who exit from European Commission.

The article focuses on consequences of United Kingdom (UK) withdrawal Great Britain and Northern Ireland from the European Union related to export deliveries in non-commercial travel. It mentions amendment of the sales tax application decree and "GBR" and beyond that no information on contains the place of residence of the customer is a provision of residence based on this passport possible. It also mentions driving licence, a current one municipal tax assessment or a current electricity.

The article presents the discussion on simplified proof of export in cases with an export to the United Kingdom of Great Britain declaring at a domestic export customs office and through a border customs office in another Member State.

The article focuses on how will British tax policy after Brexit change from the European Union (EU). It mentions promise of Great Britain's Prime Minister Theresa May regarding decrease in tax rate after Brexit and decline in corporate tax rate. It also mentions Britain's multilateral party instruments (MLI) and a variety of double taxation treaties of the contracting parties. It mentions the retention of the European Union (Withdrawal) Act 2018 (EUWA) and all EU laws by Britain for some time.

The article informs about the decision of Oberlandesgericht München on legal capacity/participation of a British limited company after the completion of Brexit. Topics include shareholder as a sole proprietorship with a continuation of the founding theory with the consequence of the continued legal and party capacity of a British limited company; and trade and cooperation agreement between the European Union and the Great Britain.