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Aktuelle BFH-Rechtsprechung; Aktuelle Steuerrechtsentwicklungen im Ausland – Überblick und Auswirkungen auf deutsche Unternehmen; Hybrids: alle Schotten dicht?; Hinzurechnungsbesteuerung – Bestandsaufnahme und Reformbedarf; Streitbeilegung bei grenzüberschreitender Gewinnabgrenzung

This forum opens a debate that is long overdue: for far too long, the fields of international political sociology (IPS) and international political economy (IPE) have been standing apart. Discussions take place in different conference sections, in different networks that publish in different journals. Yet, this divide is surprising given that the two fields share similar trajectories, theoretical concerns, problématiques, and conceptual challenges. This forum starts exploring this shared terrain: we believe that there is no a priori reason to separate the sociocultural, the political and the economic when we aim at making sense of the world in any meaningful way. We propose that bridging the IPE-IPS divide has tremendous potential for the development of a socio-political economy analysis that, we believe, has two benefits. First, it allows for the opening of new empirical terrains or deepening and widening existing ones. Second, bringing IPE/S back together creates reflexive spaces for more holistic, embodied and contextualised conceptual innovation. The contributors to this forum show each in their own way such empirical and conceptual added value of moving beyond the IPE and IPS divide in order to develop what we call here a socio-political economy of the globe. They focus on various issues, such as the transformation of capitalism from an oil- to a data-dependent accumulation regime with the rising of the so-called 'digital age' (Chenou); the profound social, economic and political transformation triggered by urbanisation in the development world (Elias, Rethel and Tilley); emerging global risks and the neglected role of the insurance industry (Lobo-Guerrero); regional development-security nexuses (Lopez Lucia); and business power in climate change diplomacy (Moussu).

Writing in 1968 on the "relevance of international law," Richard Falk described his efforts as part of the larger endeavor of "liberating the discipline of international law from a sense of its own futility." In 1992 that task appears to have been accomplished. International legal rules, procedures and organizations are more visible and arguably more effective than at any time since 1945. If the United Nations cannot accomplish everything, it once again represents a significant repository of hopes for a better world. And even as its current failures are tabulated, from Yugoslavia to the early weeks and then months of the Somali famine, the almost-universal response is to find ways to strengthen it. The resurgence of rules and procedures in the service of an organized international order is the legacy of all wars, hot or cold.

This edited collection expands our understanding of the theoretical and critical scope of international law by considering the discipline through the lens of objects. The relevance of each object for the development, impact, status, and authority of international law is examined, shedding new light on the field and providing a great teaching tool.

Dieses Papier setzt sich mit den wesentlichen Prägungen der Globalisierung auf die Entwicklung des Internationalen Investitionsrechts auseinander; es fragt, inwiefern der grenzüberschreitende Investitionsschutz durch internationale Schiedsgerichte die Rolle des Staates bei der Bereitstellung des öffentlichen Gutes Rechtssicherheit verändert hat und verdichtet die Schlussfolgerungen in 4 Thesen. Erstens läßt sich die Verbreitung der bilateralen Investitionsschutzverträge als Ausdruck des umfassenderen Trends begreifen, Verträge als grundlegendes völkerrechtliches Gesetzgebungsinstrument' zu nutzen (treatification) und als einen weiteren Ausdruck der zunehmenden Verrechtlichung internationaler Beziehungen in der Globalisierung sehen. Indem moderne Investitionsschutzverträge Investoren materielle Rechte und komplementär formelle Durchsetzungsverfahren gewähren, tragen diese zweitens zu einer wesentlichen Veränderung im Völkerrecht bei: Dem Individuum bzw. der juristischen Person des Privatrechts werden durch völkerrechtlichen Vertrag unmittelbar Rechte zugewiesen und es wird damit zum partiellen Völkerrechtssubjekt aufgewertet. Drittens hat im Internationalen Investitionsrecht die Globalisierung die Rolle des Staates als Garanten für Rechtsstaatlichkeit und Rechtssicherheit verändert: Staaten setzen bei grenzüberschreitenden Investitionsstreitigkeiten Recht und Ordnung nicht mehr alleine durch, sie gewährleisten und garantieren jedoch die Herstellung des Rechtsfriedens durch die Vereinbarung von Investor-Staat-Schiedsverfahren. Viertens schließlich kann das moderne internationale Investitionsrecht in einem übergreifenden Sinn als eine Art Rückkehr - oder anders gewendet - als Aufbruch zu einem umfassenderen und breiteren Verständnis des Völkerrechts begriffen werden. ; This paper presents an analysis of the most significant effects of globalization on the development of international investment law; it asks how the protection of cross-border investment by international arbitral tribunals has transformed the states' role of providing the public good of legal certainty and summarizes the conclusions in four theses. First, the proliferation of bilateral investment treaties (BITs) is an expression of the wider trend of treaties being used as basic international "legislative" instruments and represents a further movement towards the juridification of key relationships in the global economy. Second, insofar as modern bilateral investment treaties assure investors material rights along with associated formal enforcement procedures, they contribute to a fundamental change in international law-the individual or legal person in private law is assigned individual rights through a treaty in international law and thus upgraded to the status of a partial subject of international law. Third, in international investment law globalization has caused the states to transform their role as the guarantors of legal certainty: States no longer establish law and order on their own, but rather provide for and guarantee the establishment of law and order through the provision of investor-state dispute settlement procedures. Fourth and last, in a more comprehensive sense, modern international investment law can be viewed as a sort of "return" to or else potential dawning of a much more inclusive and broader notion of public international law.

Shortly after the Second World War the community of States, still shocked by the explosion of violence that had torn the world apart for more than five years, ratified an updated version of the Geneva Conventions in the hope of acquiring a sound legal instrument which would preserve human dignity even in times of war. They undertook to respect the fundamental rights of the individual in armed conflicts, whether international or otherwise, and to limit the use of force to what was strictly necessary to place an enemy hors de combat. Their resolve found confirmation in the two Additional Protocols of 1977.

This book has emerged out of the author's experience as Director of an innovative peacemaking, peacekeeping and humanitarian initiative, the International Conference on the Former Yugoslavia, between 1992 and 1996. What was striking about this conference was the experiment of two full-time Co-Chairmen, one from the United Nations and one from the European Union, who laboured tirelessly for peace in different parts of the former Yugoslavia for three and a half years. The strategies and organization of the conference had to be pieced together from the start by the Co-Chairmen and their colleagues; only in retrospect could the question whether there might have been experiences of international peace conferences that might have been useful at the beginning of this process be reviewed. This research is contained in Part One of this book, which offers a review of the role of international peace conferences in history. Part Two contains a case study of the strategies and experiences of the International Conference on the Former Yugoslavia.

First Published in 2009. Routledge is an imprint of Taylor & Francis, an informa company.

The fully revised and extensively updated seventh edition has a two-colour internal design, is supported by an extensive online resource and offers three brand new chapters on Exchange Rate Dynamics, Financial Crises and European Monetary Integration