In recent years, we have seen tax authorities increasingly relying on anti-abuse arguments to deny relief under double tax treaties. In this ...

In practice, the question of whether employers are subject to the secrecy of telecommunications (Fernmeldegeheimnis) when providing email accounts, internet access, or comparable communication tools ...

Being charged with a crime can be overwhelming. For many people, it is their first experience with the justice system, and it often happens suddenly. One moment life feels normal, and the next it is ...