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Daten-Fairness in einer globalisierten Welt

Michael Friedewald (ed.), Alexander Roßnagel (ed.), Rahild Neuburger (ed.), Felix Bieker (ed.), Gerrit Hornung (ed.)

Series: Privatheit und Selbstbestimmung in der digitalen Welt | Privacy and Self-Determination in the Digital World

Volume 2 2023

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Sebastian J. Kasper, Timo Hoffmann Targeting Reputation – Publication of Compliance as a Regulatory Concept in Comparative Data Protection Law S. 79-106

„… reputation-related measures,future re-entries into the market can be ignored at this stage.49 For a summary of our …” „… thirdparties alike.112 Therefore, it will be difficult to evaluate such measures’effects precisely …” „… the form of levying fines,indirect measures like reputation-related measures might have a …”

doi.org/10.5771/9783748938743

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European Company Case Law (ECCL)

Browse Volumes: European Company Case Law (ECCL)

ECCL Volume 1 (2023) Issue 1 ISSN Online: 2752-1788

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Iris M. Barsan Scope and private enforcement of corporate sustainability due diligence requirements – A comparative approach S. 31-54

„… the choice not to provide for any specific private enforcement measures.The German Supply Chain Due …” „… Scope and private enforcement of corporate sustainability duediligence requirements – A comparative …” „… approachby Iris M. Barsan*A. The scope of corporate sustainability duediligence obligations …”

Jan Lieder, Sarah Meyer Supply chain act and liability under German law S. 55-78

„… aimed at success, namely the termination ofthe supply relationship.262. Appropriate measuresApart from …” „… . . . . . . . . . . . . . . . . 581. Duty to make an effort . . . . . . . . . . . . . 582. Appropriate measures …” „… Supply Chain Due Diligence ActI. Historical backgroundRisk management systems have been part of corporate …”

Paolo Manzoni ECB supervision and national law. S. 105-114

„… representinga real small fraction of the corporate capital; such shareholding did not allow her toexercise (at …” „… least solely), under an Italian corporate law perspective, several protectionrights considering that, as …” „… 2019 Banca Carige suffered several troubles.Indeed in 2016 the ECB issued an early intervention measure …”

Beate Sjåfjell Corporate sustainability and due diligence S. 5-30

„… Corporate sustainability and due diligenceby Beate Sjåfjell*A. Introduction …” „… . . . . . . . . . . . . . . . . . . . . 28A. IntroductionMy starting point for this article is that it is time to get real about corporate …” „… . This article is a shortened version of the chapter with the title ‘A general corporate law duty toact …”

Mónica Fuentes, Javier Megías Sustainability in Spanish company law: State of the art and a special reference to the new SBIC (Sociedad de beneficio e interés común) S. 79-94

„… of the Proposal for a Directive onCorporate Sustainability Due Diligence . . 91A. The evolution of …” „… the Spanish corporate governance towards sustainabilityThe corporate governance model has been …” „… affected in the debates of recent decades bythe demands of Corporate Social Responsibility ("CSR") and, in …”

doi.org/10.5771/2752-177X-2023-1

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CETA Investment Law

Marc Bungenberg (ed.), August Reinisch (ed.)

2022

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Céline Lévesque Article 8.16 Denial of benefits S. 395-416

„… measure with respect to the thirdcountry that:(i) relates to the maintenance of international peace and …” „… (National security), the Parties confirmtheir understanding that measures that are “related to the …” „… , ‘Setting Limits on Corporate NationalityPlanning in Investment Treaty Arbitration’ (2012) 27(2) ICSID Rev …”

Marc Bungenberg, Angshuman Hazarika, Afolabi Adekemi Article 8.2 Scope S. 114-146

„… andEnvironmental Measures) and Article X.13 (Corporate Social Responsibility). ArticleX.12 of the CETA 2010 draft …” „… objectives such as inter-alia,environmental, public health and safety measures.The emphasis in the CETA on …” „… adoption of EU measures.This unclear status had prompted an EU proposal in 2004 to the ILC to …”

Marc Bungenberg, Afolabi Adekemi Article 8.18 CETA (Scope) S. 434-484

„… submitted only to the extent the measure relates to the existingbusiness operations of a covered investment …” „… and Materials (Edward Elgar, United Kingdom 2013); OECD, Guidelines onCorporate Governance of …” „… laws of a Party(corporate nationality …”

Marc Bungenberg, Andrés E. Alvarado Garzón Article 8.17 Formal requirements S. 417-433

„… (Cambridge University Press 2013), 142; Peter Muchlinski, ‘Corporate Social Respon-sibility’ in Peter …” „… International Investment Law 11b) The ‘Request for Information’ of Article 8.17 CETA as Corporate …” „… construed to prevent a Party from adopt-ing or maintaining a measure that prescribes special formalities in …”

Index S. 979-994

„… – subordinate measure 8.15 34Annex II reservations– policy space 8.15 2Annex on Air Transport Services 8.1 70 …” „… 8.31 53– scope, decision on the merits 8.31 50– scope, interim measures of protection8.31 52– scope …” „… specialis 8.11 42 ff.– National treatment 8.11 36– remedial measures 8.11 32– restitution 8.11 37 ff …”

Marc Bungenberg, Angshuman Hazarika Article 8.1 Definitions S. 43-113

„… explicitly stated in a drafteddocument such as a contract, a corporate by law, an ordinance, or a statute’.1 …” „… per the agreement, a Party may maintain measures with respect to the establish-ment or acquisition of …” „… a covered investment and continue to apply such measures tothe covered investment after it has been …”

Lori Di Pierdomenico Article 8.43 Consolidation S. 923-944

„… Section.14. At the request of an investor, a consolidating division of the Tribunal may takesuch measures …” „… relation to other investors. Those measures mayinclude the submission of redacted versions of documents …” „… ., those in which ‘different entities within the same corporate structure have a right of ac-tion in more …”

Irmgard Marboe Article 8.40 Indemnification or other compensation S. 856-875

„… investors and should be appropri-ately reflected in corporate decision making.11 The national export credit …” „… from expropriation and similar measures with the effect ofdepriving the holder of a guarantee of his …” „… of, or a substantial benefit from,his investment.’100 The effect of the measure is therefore decisive …”

Frank Hoffmeister, Mattijs Kempynck Article 8.28 Appellate Tribunal S. 610-632

„… its Member States and to provide for certain other measures (S.C. 2017, c. 6).20 European Parliament …” „… 1869, p. 401).37 Appellate Body Report, EC Measures Concerning Meat and Meat Products (Hormones), 16 …” „… – DefinitiveSafeguard Measures on Imports of Wheat Gluten from the European Communities, 22 December 2000,WT/DS166/AB/R …”

Katia Fach Gómez Article 8.30 Ethics S. 654-703

„… amatter of law, measures to enhance the transparency of the proceedings, etc.16 Never-theless, new …”

doi.org/10.5771/9783748902133

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International Investment Law

Marc Bungenberg (ed.), Jörn Griebel (ed.), Stephan Hobe (ed.), August Reinisch (ed.)

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2015

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Karsten Nowrot Chapter 10: Obligations of Investors S. 1154-1185

„… gaining momentum in investment treaty practice.Obligations to tolerate Regulatory MeasuresThe most …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183. Obligations to tolerate Regulatory Measures. . . . . . . . . . . . . . . . . . . . . 22B …” „… , 2006); Jarrod Hepburn and Vuyelwa Kuuya, ‘Corporate Social Responsibilityand Investment Treaties’ in …”

Index S. 1913-1952

„… – waiver Chapter 13 XIII 31existing non-conforming measuresChapter 4 III B 43Exon–Florio …” „… non-frustrationChapter 11 III 52– procedural provisions Chapter 4 I 58– provisional measuresChapter 11 III 53– request …” „… non-application clauseChapter 3 II 50non-conforming measuresChapter 4 II B 14 Index1941non-cooperative countries …”

Joachim Karl F. The Negotiations on the OECD Multilateral Agreement on Investment S. 342-360

„… MeasuresRecognition ArrangementsAuthorization ProceduresTransparencyInformation Transfer and Data ProcessingIII.F. The …” „… regards corporate social responsibility, delegations supported the ideaof referring to the already …” „… PropertyPublic DebtCorporate PracticesTechnology R&DNot Lowering StandardsAdditional Clause on Labour and …”

Andreas R. Ziegler X. Investment Law in Conflict with WTO Law? S. 1784-1801

„… Related Investment Measures(TRIMs) and the market access and treatment of foreign services suppliers(GATS …” „… Measures on Soft Drinks andOther Beverages“’ (2006) 58 Beiträge zum transnationalen Wirtschaftsrecht 1–17 …” „… investors have pursued investment claims that challengeStates’ trade policy measures. A number of claims …”

Kaj Hobér, Joshua Fellenbaum I. Political Risk Insurance and Investment Treaty Protection S. 1517-1551

„… measures’,Article 11(ii) of the MIGA Convention comprises any legislative action or ad-ministrative action or …” „… legis-lation, or taking other measures, affecting the benefits and burdens of theproject. It is in such a …” „… is the likeli-hood of the host State taking extraordinary measures negatively affecting for-eign …”

Jörn Griebel D. The New EU Investment Policy Approach S. 304-325

„… , arbi-trary or discriminatory measures,b) unqualified national treatment,c) unqualified most favoured nation …” „… , in accordance withtheir respective competences, measures necessary to pursue legitimate public policy …” „… the question of corporate socialresponsibility and the relevance of documents such as the OECD …”

Anne K. Hoffmann G. Denial of Benefits S. 598-613

„… measures that: (i) prohibit transactions with Investors of thatstate; or (ii) would be violated or …” „… the denying Party adopts or maintains measures with respect to thenon-Party that prohibit transactions …” „… Generation Ukraine, Inc. v. Ukraine,16 the respondent sought to prevent theclaimant, a US corporate vehicle …”

Joachim Steffens II. Excursus: German Political Risk Insurance S. 1552-1568

„… corruption and protectionist measures in numerous countries, are alsocausing further complications for German …” „… effect on country ratings and makefinancing more expensive or less available, protectionist measures …” „… businesscomplications abroad and instances of loss or conflict. If measures by a hostcountry threaten to affect a German …”

Titelei/Inhaltsverzeichnis S. I-XLVIII

„… Inter-nationally Wrongful ActsArt(s). Article(s)ASCM Agreement on Subsidies and Countervailing MeasuresASEAN …” „… enterprisesSoc. & Legal Stud. Social & Legal StudiesSPS Sanitary and Phytosanitary MeasuresStan. J. Int’l L …” „… Agreement on Trade-Related Investment MeasuresTRIPS Agreement on Trade-Related Aspects of …”

Henning Grosse Ruse-Khan VI. Investment Law and Intellectual Property Rights S. 1692-1713

„… Domestic Public Interests Measures underTRIPS’ (2009) 22 South Centre Research Paper Series, available at …” „… challenge host State measures affecting theirIPRs in investor-State arbitration, are offered (E.).B. IPRs as …” „… (instead of tariff measures operat-ing ‘at the border’), any related less favourable treatment of …”

John P. Gaffney, Zeynep Akçay A. European Bilateral Approaches S. 186-201

„… measures. The fact that certain nationals of any State areaccorded treatment more favourable than that …” „… security,unreasonable or discriminatory measures, international law and contractual obli-gations. Among European BITs …” „… legislative measures at the Euro-pean level, rather than calling for their elimination.45 It remains to be …”

Michael Hahn II. EU Rules and Obligations Related to Investment S. 671-684

„… law determines the at-tractiveness for investors’ decisions – from the measures determining value9 …” „… mea-sure to be taken to counteract such difficulties (…).20In addition, Art. 9 repealed the only prior …” „… fundamental freedom to move capitalfreely is interpreted as a general prohibition of measures which render …”

Monique Sasson III. Investment Arbitration: Procedure S. 1288-1372

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1665. Interim Measures …” „… . The types of interim measures – suchas security for costs – and the procedure for obtaining interim …” „… provisional measures which should be taken to preserve the rights ofeither party’ (Article 47 of the ICSID …”

Gabriel Bottini, Veronica Lavista, Mariana Lozza E. MERCOSUR and CAFTA S. 326-341

„… 331–410; Rachel Thorn and Jennifer Doucleff,‘Disregarding the Corporate Veil and Denial of Benefit Clauses …” „… measures and ‘full legal protection’ are established in Ar-ticle 3.20The expropriation provision is …” „… , ‘Disre-garding the Corporate Veil and Denial of Benefits Clauses: Testing Treaty Language and theConcept of …”

August Reinisch II. The Interpretation of International Investment Agreements S. 372-410

„… ) the character of the measure or series of measures;c) Except in rare circumstances, such as when a …” „… have resorted to the dictionary ap-proach in order to ascertain the meaning of the notion of ‘measures …” „… ‘measures tantamount to expropriation’ were30 See also Richard Gardiner (n. 1) 148, for examples of WTO and …”

Catharine Titi IX. International Investment Law and Good Governance S. 1768-1783

„… effective, transparent and account-able regulatory measures13 and ‘public sector integrity’ to a …” „… applica-tion, providing information on host State measures that may affect the investor,as well as the …” „… , provisions on the non-lowering of standards in order to attract investment,57 articles on social corpo-rate …”

Achim-R. Börner IV. Investment Law and Energy S. 1644-1676

„… State and not to protect him against general domestic market measures,which do not single him out …” „… offerinvestor-State contracts and accept the protective measures by the investor’shome State as well as to commit …” „… , information on such cases may be available anyhow, e.g. through presscoverage and/or corporate or State …”

Pierre-Marie Dupuy, Jorge E. Viñuales VIII. Human Rights and Investment Disciplines: Integration in Progress S. 1739-1767

„… international level, the need for a theory of corporate liabil-ity is gaining increasing currency.7 The very …” „… the investor shows some measure ofrecklessness, the very obligation for the State to act diligently …” „… in-vestors, do not encroach on the human rights of individuals.38Procedural FairnessSome measure of …”

James Crawford, Simon Olleson III. The Application of the Rules of State Responsibility S. 411-441

„… therespondent in the light of its obligations under the applicable BIT. Relying onthe use of the words ‘measure …” „… expropriation)likewise used the term ‘measure’, the respondent had argued that the parties hadintended to limit the scope …” „… . Bangladesh, ICSID Case No. ARB/05/07, Decision on Jurisdiction and Recommendationon Provisional Measures, 21 …”

Christoph Schreuer V. The Future of International Investment Law S. 1904-1912

„… . Only some major investors contemplate corporate structuring at thetime of the investment so as to avail …” „… . Of course, the success ofthis strategy will depend in large measure on the investor’s bargaining …” „… planning through appropriate cor-porate structuring. Existing practice indicates that this is a promising …”

Marc Bungenberg, Manjiao Chi C. Chinese Investment Law S. 221-239

„… nowadays.Significantly, in terms of FDI promotion measures, China has published‘Guidelines for Industries of Foreign …” „… environmentalprotection, also in industries in manufacturing and services.26 It appears thatthese measures are linked to …” „… Aspects of Investment Measures, signed 15 April1994, available at …”

Ulrich Klemm III. Financing of Foreign Direct Investment by Development Finance InstitutionsThis contribution is current as of July 2012. S. 1569-1584

„… .ifc.org/wps/wcm/connect/corp_ext_content/ifc_external_corporate_site/about+ifc/articles+of+agreement (lastaccessed on November 7, 2011).19 Chittharanjan Felix Amerasinghe (n. 1) 67.20 Chittharanjan …” „… that the concept of additionality as it has been put forth by IFC is alwaysdifficult to measure …” „… is demonstrated in the positive impacts in theenvironmental, social and corporate governance …”

Stephan W. Schill XII. Multilateralization: An Ordering Paradigm for International Investment Law S. 1817-1838

„… various forms of nationality planning,in particular through corporate structuring, States increasingly …” „… the nationality of natural persons is difficult to modi-fy, corporate entities can change their …” „… nationality quickly and at little cost by mi-grating to another jurisdiction or by setting up a corporate …”

Stefan Kröll VII. Enforcement of Awards S. 1482-1504

„… the State of the forum,provided that post-judgment measures of constraint may only be taken against …” „… State Immunityfrom Enforcement Measures’ (2006) 17 EJIL (2006) 803–836.88 Kammergericht Berlin, 3 …” „… establishingwhether a piercing of the corporate veil is possible. It held in La Générale desCarrières et des Mines v …”

Irmgard Marboe V. Valuation in Cases of Breach of Contract S. 1103-1114

„… . (…)’. The same is true for Arti-cle 9:502 of the Principles of European Contract Law: ‘General Measure of …” „… Damages: Thegeneral measure of damages is such sum as will put the aggrieved party as nearly as …” „… Corporate Finance (McGraw-HillHigher Editions, 2008) 16 et seq.20 Economic methods of risk management are …”

Giorgio Sacerdoti, Matilde Recanati XIII. Approaches to Investment Protection outside of Specific International Investment Agreements and Investor-State Settlement S. 1839-1862

„… ofdiscriminatory and unfair measures.2This situation of uncertainty, crystallised by the General Assembly’s …” „… measures.2.30 Raytheon owned the 99,16 % of ELSI in its own name and 0,84 % in the name of Machlett.31 ELSI …” „… ’ (1971) 11 Va. J. Int’l L. 327–343; Lucius C. Caflish, ‘The Protection ofCorporate Investment Abroad in …”

Jan Asmus Bischoff, Richard Happ A. The Notion of Investment S. 495-544

„… theMIGA Convention.19 Among the WTO treaties is the Agreement on Trade Re-lated Investment Measures (TRIMS …” „… 331–410, 363 speaks of a‘large measure of discretion of the parties’; he clarifies this statement that …” „… State measures adopted for political reasons (excluding which wouldrender the investment protection …”

Sabine Konrad B. Protection of Investments Owned by States S. 545-554

„… government. They are neither conventional enterprises nornecessarily governed by the usual corporate …” „… governmental in nature’42 notingthat the bank’s activities did not differ in their nature ‘from the measures a …”

August Reinisch IV. Most Favoured Nation Treatment S. 807-845

„… discrimi-natory Trade Measures’ in Ernst-Ulrich Petersmann and Meinhard Hilf (eds), The New GATTRound of …” „… Measures’ in Ernst-Ulrich Petersmann and Meinhard Hilf(eds), The New GATT Round of Multilateral Trade …” „… Czechoslovakia–Netherlands BIT 1991 (‘Neither Contracting Party shall takeany measures depriving, directly or indirectly …”

Jan K. Schäfer I. Alternatives to Investment Arbitration S. 1186-1211

„… Use Of International ArbitrationSpurs US–Hong Kong Alliance’ in Corporate Counsel, June 2007; Arnold M …” „… “loss-prevention measures” and diplomatic support.’31 Article X of the 2003 Italian Model BIT, available at …” „… award. It may be in the nature of bureaucra-cies, governmental and corporate, to prefer to shift than to …”

Morris Besch II. Typical Questions Arising within Negotiations S. 93-152

„… from future legislative measures ofthe host State. The classic understanding of international law would …” „… investment project by arbitrary measures. Private foreign investors shouldtherefore above all in countries of …” „… legislative or regulatory measure.In such case, the Parties shall negotiate possible modifications to this …”

Anthony Sinclair VII. Umbrella Clause S. 887-958

Michael Waibel II. Investment Arbitration: Jurisdiction and Admissibility S. 1212-1287

doi.org/10.5771/9783845258997

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Erfolg durch nachhaltiges Energie- und Ressourcenmanagement

Wolfgang Posch (ed.), Stefan Vorbach (ed.), Helmut Zsifkovits (ed.), Gerald Feichtinger (ed.)

Series: Sustainability Management for Industries

Volume 10 2023

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Activity-Based Product Carbon Footprint Measurement with the 3-Levers of Emission Control (3-LoEC)-Metrics S. 135-152

„… & procurement data with Activity Based Costing (ABC) dataSummary: The Corporate Sustainability Reporting …” „… the foundations for the measures that are needed to counteract such change …” „… ".” (https://www.nobelprize.org/prizes/peace/2007/summary/)IntroductionThe Corporate Sustainability Reporting Directive (CSRD) is the renamed …”

doi.org/10.5771/9783957104311

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Swiss Journal of Business

Browse Volumes: Swiss Journal of Business

SJB Volume 79 (2025) Issue 1 ISSN Online: 2942-318X

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Markus Eigruber, Klaus Haider, Thomas Pfeiffer , Christian Schmid Aktuelle Entwicklungen bei der Vergütung von Vorständen in DAX-Unternehmen S. 45-59

„… measures.Keywords: Executive Compensation, ESG Compensation Components, Malus and Clawback Provisions, Say-on-Pay …” „… measures are mostly used in both short-term and long-term variable compensation and that they cover all …” „… and measures for diversity and inclusion. Clawback provisions are now part of the executive …”

Verena Braun, Robert F. Göx, Felix P. Niggemann, Ulrich Schäfer Is the public detection of managers’ emission-related actions desirable? S. 27-44

„… financial performance x and carbon emissions y cannot be used as contractual performance measures—for …” „… research to verify firms’ abatement actions or identify their greenwashing activities. Such measures …” „… costly abatement actions. Third, the manag1.1 A recent example is the European Union’s Corporate …”

Barbara E. Weißenberger, Amra Tica A Tight Leash or a Tight Spot? A Case Study on Tightness of Action Controls in a German Insurance Firm S. 60-76

„… valued throughout the firm as guidelines and quality control measures.Weißenberger/Tica | A Tight Leash …” „… measure budgetary controls' tightness still relevant and also apply to other types of management controls …” „… to measure “mechanistic control” (p. 108) in project management. They find that increased levels of …”

Katrin Hummel, Patricia Ruffing-Straube The Future of Accounting S. 3-12

„… Swiss Journal of Business, year 79, 1/2025, DOI: 10.5771/2944-3741-2025-1-3 3in the form of measures and …” „… . Through corporate external reporting, the accounting system provides a report on the financial performance …” „… continuously map new and transforming business activities and their impacts onto corporate accounts. Achieving …”

Ralf Ewert, Alfred Wagenhofer ESG Metrics in Management Compensation Systems: An Agency Theory Perspective S. 13-26

„… many signals into a single performance measure and different techniques of modeling agency …” „… settingsIncentive systems essentially define a set of performance measures and a function that maps the realization …” „… of these measures into managerial compensation systems. Given the large number of possible ESG data …”

doi.org/10.5771/0042-059X-2025-1

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The Spirit of Corporate Law

Günter H. Roth, Peter Kindler

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2013

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. The External Control of Corporations S. 184-209

„… including capital measures.Substantively, the competence of the notary is justified by the same values …” „… functions of corporate law.3 The current discussion rather is limitedto the control mechanisms typical to …” „… corporate law which are equally important forall corporations: annual audit, compulsory form and …”

. Minimum Capital and Capital Protection S. 60-103

„… Armour/Hansmann/Kraakman, in: Kraakman et al., The Anatomy of Corporate Law,p. 9 and fn. 25.4 Roth/Altmeppen, GmbHG, Intro …” „… comparative legal analysis perspective, opinions in corporate law aresharply divided on this issue.25 For on …” „… Corporate Law” vividly illustrates.27 The Continental Euro-pean legal tradition places more emphasis on …”

. Introduction S. 34-59

„… furthermore the Green Paper on a general corporate governanceframework. The legislation and measures referred …” „… recommendations for legislative measures in April 2011. Aconsultation on the future of European corporate law …” „… Corporate Law1. European Company Law at a crossroadsTwo paths lead to the future of European company law …”

. The Structure of the Corporation S. 104-145

„… structure and plurality of interestsLegislation in the area of corporate law must take both the variety of …” „… interestsrepresented within the corporate body itself and those represented in its legalenvironment into consideration …” „… benefits thecompany.3 Whether and in what form corporate law takes the collective interests of1 Cf …”

. Protection of Minority Interests S. 146-183

„… expressed in theform of a legal act; the act provided for such purposes in corporate law is theshareholder …” „… Enriques/Hansmann/Kraakman, in: Kraakman et al. (eds.), The Anatomy ofCorporate Law, p. 91.7 Roth, JBl 2005, 80.8 Hüffer …” „… profit-makingactivities.12 French law also subjects the change of applicable corporate law, e. g. by wayof a transfer of …”

. The Future of European Company Law S. 210-219

„… starting point was the antithesis between two theoretical models of corpo-rate law: the freedom of contract …” „… standard work, TheAnatomy of Corporate Law.1 However, this presents the first paradox: the idea thata …” „… corporate law based on freedom of contract would be a better fit for the person-based company with a small …”

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Austrian Yearbook on International Arbitration 2023

Christian Klausegger (ed.), Peter Klein (ed.), Florian Kremslehner (ed.), Alexander Petsche (ed.), Nikolaus Pitkowitz (ed.), Irene Welser (ed.), Gerold Zeiler (ed.)

2023

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Chapter II: The Arbitrator and the Arbitration Procedure S. 83-240

„… 20 contributorsThe Vienna Propositions for the Resolution of Shareholder and Corporate Disputes85The …” „… of measures will often show the parties’ initial desire not to litigate or arbitrate a dispute, but …” „… within 21 days. At this conference, the Tribunal is, according to 27.4, required to propose measures for …”

Chapter I: The Arbitration Agreement and Arbitrability S. 1-82

„… sectors, in-cluding disputes relating to corporate transactions. They raise a multiplicity of issues,1 …” „… and piercing the corporate veil in case of fraud;• and finally, probably the most important of all …” „… the basis of the theory of piercing the corporate veil, etc.The existing case law illustrates the …”

Index S. 409-412

„… Measures 76Energy Charter Treaty 347 et seqq.− investment protection 353 et seqq.− investor-member state …” „… and Corporate Claims in Investment Arbitration 235 et seqq.Shareholders’ Agreements vs Statutory Law …” „… Corporate Disputes 206 et seq.Suitability of Arbitration Rules to Corporate Disputes 202 et …”

Recent Publications S. 401-408

„… Decisions in (Austrian) Arbitration Proceedingspublished in:VLR 47 (2021) The paper examines measures to …” „… ) Arbitration on issues of corporate law is faced with considerable difficul-ties where one party involved is a …” „… foundations, corporate law or inheritance law. The author then comments on the (potential) role of notaries in …”

Titelei/Inhaltsverzeichnis S. I-LXX

„… diverse legal cultures. Many contributions are devoted to corporate disputes and the challenging …” „… the Vienna Propositions for the Resolution of Shareholder and corporate Disputes (Nikolaus …” „… Corporate DisputesChapter IIIThe Award and the CourtsNikolaus PitkowitzOn the Ground of Grounds –Reasons for …”

Chapter V: Developments on the Austrian Market S. 369-400

„… possible. In this context, VIAC was also pro-active in seeking clarification on ambiguous sanction measures …” „… March 15, 2022, cf. Council Regulation (EU) 2022/428) concerning restrictive measures in respect of …” „… ance and alignment” package, which introduced a number of clari-fications to existing measures …”

Chapter IV: Investment Arbitration S. 293-368

„… least 34) of the material corporate documents bore forged signatures. Noting that neither the ICSID …” „… Canadian corporation, against Costa Rica’s revocation, through court and executive measures, of its 2008 …” „… state] shall take all measures necessary to ensure the full enjoyment of pro-tection and security” of …”

doi.org/10.5771/9783214253226

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Die extraterritoriale Anwendbarkeit des UN-Sozialpakts im Zeitalter der Globalisierung

Elif Askin

Series: Beiträge zum ausländischen öffentlichen Recht und Völkerrecht

Volume 306 2024

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§ 7: Die extraterritoriale Schutzpflicht S. 233-288

„… Bernstorff, Extraterritoriale menschenrechtliche Staatenpflichten und Corpo‐rate Social Responsibility, in …” „… Debatten zu „Business and Hu‐man Rights“ (BHR) und „Corporate Social Responsibility“ (CSR) ver‐deutlichen …” „… of Business. Bey‐ond the Corporate Responsibility to Respect? (Cambridge: Cambridge UniversityPress …”

§ 3: Die völkerrechtlichen Grundlagen zur allgemeinen Begründung extraterritorialer Pflichten aus dem UN-Sozialpakt S. 99-144

„… legislative measures.“410Der räumliche Anwendungsbereich des UN-Sozialpakts erscheint auf denersten Blick …” „… Corpora‐te Social Responsibility, in AVR, 54.467 Siehe dazu bereits oben § 1 unter C. I.468 Coomans, The …” „… Staatenpflichten und Corpora‐te Social Responsibility, in AVR, 54.A. Die extraterritoriale Anwendbarkeit des …”

§ 8: Exkurs zur Frage der völkerrechtsunmittelbaren Bindung von Unternehmen an den UN-Sozialpakt S. 289-314

„… American Journal of International Law 102 (2008), 1–47; Zerk, Mul‐tinationals and Corporate Social …” „… : „Corporate Responsibility“ zur Beachtung internationalerMenschenrechteDie völkerrechtliche Diskussion zur …” „… hauptsächlich unter dem Stichwort der Corporate Social Re‐sponsibility geführt.1304 Dieses Konzept fordert …”

Dokumentenverzeichnis S. 383-388

„… : Guidance to Improve Corporate Accountability and Access to Judi‐cial Remedy for Business-related Human …” „… , Large-scale Land Acquisitions and Leases: A Set of Minimum Principles and Measures toaddress the Human Rights …” „… States Parties regarding the Corporate Sector andEconomic, Social and Cultural Rights, 12. Juli 2011 (UN …”

B. Forschungsfrage und Methode S. 38-42

„… Staatenpflichtenund Corporate Social Responsibility. Wie weit geht die menschenrechtliche Verant‐wortung des Staates …” „… appropriate means, includingparticularly the adoption of legislative measures.“ Eine Ausnahme ist Art. 14 …”

§ 4: Die Übertragbarkeit des Konzepts der Jurisdiktion auf den UN-Sozialpakt S. 147-172

„… legislative and other meas‐ures to ensure that all activities taking place in whole or in part withintheir …” „… corporate entitiesbased in their territory or subject to their jurisdiction, are consistent witharticle 6 …”

doi.org/10.5771/9783748925088

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New European General Data Protection Regulation

Daniel Rücker (ed.), Tobias Kugler (ed.)

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2017

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Titelei/Inhaltsverzeichnis S. I-XXVIII

„… Corporate Practiceedited byDr. Daniel Rücker, LL.M.Tobias Kugler 2018C.H.BECK . HART . NOMOSBUT_Ruecker …” „… default .........................................b) 112Possible measures and scope …” „… ........................................................a) 114Appropriate measures ...............................................b) 114Control of …”

E. Practical examples Tobias Kugler S. 195-286

„… measuresFinally, appropriate safeguards for a transfer of personal data to the outsourc-ing provider (processor …” „… self-certify, entities had to provide to theUS Department of Commerce a letter, signed by a corporate officer …” „… exporter and the receiving con-troller, processor or other recipient in the third country.Binding Corporate …”

B. Scope of application of the GDPR Daniel Rücker S. 9-48

„… controller by appropriate technical and organisational measures,insofar as this is possible, for the …” „… measuresThe obligation of the data processor to provide for appropriate technical andorganisational measures …” „… constitutes personal data. However, in corporate practice, espe-cially if data processing does not aim at …”

D. General conditions for data processing in companies under the GDPR Joachim Schrey S. 105-194

„… measuresWhen assessing possible appropriate measures, controllers and processorsshall consider in particular …” „… in the private sector by corporate diversification aswell as the increasing use of subcontractors and …” „… generally not providegroup privilege for companies in corporate groups. The GDPR neither explicitlyprovides …”

Index S. 287-291

„… , 1144,1179, 1186, 1215Behavioural monitoring 202Big data 1146 f., 1173Binding Corporate Rules 870, 874 …” „… Index290Technical and organisation measures 813Telecom operators 1217Telemarketing 1132Tell-a-friend …”

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Repatriierungsstrategien für U.S.-Investoren in Deutschland

Rolf Eicke

Series: Steuerwissenschaftliche Schriften

Volume 14 2009

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Literaturverzeichnis S. 387-461

„… Competition Measures:A Process of »de facto« Harmonization in the Tax Field ?, in: Schön (Hrsg …” „… : Eliminating Harmful Tax Practicesin Tax Havens: Defensive Measures by Major EU Countries and Tax HavenReforms …” „… Andersen, Peter S.: Denmark, in: IBFD (Hrsg.), Europe – Corporate Taxation, Amsterdam 2007Andrews, William …”

Schweiz S. 237-241

„… MeasuresAgainst Tax Treaty Abuse, Tax Notes International 2003, Vol. 30, 279-283; Kälin,Swiss Companies in …” „… Service (BNA) 2007,January, 4-10; Wüthrich, Switzerland, in: IBFD, Europe – Corporate Taxation,2007, Ch. 8 …” „… , 741; Baumann, Corporate Tax Reform Influences Switzerland's International Competitiveness as a Holding …”

Dänemark S. 234-237

„… , 440, 442; Wittendorff,Possible Corporate Tax Rate Cuts and Anti-Avoidance Measures, Tax …” „… , 440, 442-443. Ferner, Wittendorff, Possible Corporate Tax Rate Cuts and Anti-Avoidance Measures, Tax …” „… Gasulla,Spain, in: IBFD, Europe – Corporate Taxation, 2007, Ch. 13.4.1012 Velasco, ECJ to Rule on Spanish …”

Spanien S. 232-234

„… , 440, 442; Wittendorff,Possible Corporate Tax Rate Cuts and Anti-Avoidance Measures, Tax …” „… . 999 Als Überblick, de la Cueva González-Cotera/Pons Gasulla, Spain, in: IBFD,Europe – Corporate …” „… , 564, 565. 1002 de la Cueva González-Cotera/Pons Gasulla, Spain, in: IBFD, Europe – Corporate …”

Malta S. 241-243

„… , die mit einem Körperschaftsteuersatz von35% besteuert werden. 1045 Jung, Measures Equivalent to Those …” „… , Vol. 16, 49; Torregiani, Malta, in: IBFD, Europe – Corporate Taxation, 2007, Ch. 14.1.; Langer, Tax …” „… Taxation 2006, 402-404; Torregiani, Malta, in: IBFD, Europe – Corporate Taxation, 2007, Ch. 14.1.1053 Im …”

Zwischenergebnis S. 174-175

„… , On Corporate Tax Reform, Europe Surpasses the U.S., Tax NotesInternational 2006, Vol. 42, 855, 856 …” „… reason why Member States, including Ireland, insist that all measures in thisarea be subject to unanimity …” „… Spengel/Braunagel, Steuer und Wirtschaft 2006, 34, 35ff.720 Siehe Soler Roch, Corporate tax in the EU: a …”

EU-Ansatz S. 147-174

„… Tabelle in Spengel, Common corporate consolidated tax base – don't forget thetax rates!, EC Tax Review …” „… , S. 164ff. und Kapitel 4; Merks, Corporate Tax and the Global Village, Intertax 2006, Vol. 34, 26, 30 …” „… , 31; Niznik, EU Corporate Tax Harmonization:Road to Nowhere?, Tax Notes International 2006, Vol. 44 …”

Niederlande S. 197-206

„… , Netherlands, in: IBFD, Europe – Corporate Taxation, 2007, Ch. 8.3.3.3.1.; Müller, The Netherlands in …” „… 2006, Vol. 34, 186ff. 842 van Wettum/Beversm/van Minnen, The Netherlands: Corporate Income TaxReform …” „… Corporate Tax Income Tax2007, Tax Planning International Review 2007, Vol. 34, January, 14; van …”

Anti-Missbrauchsregelungen S. 191-194

„… , Understanding Corporate Taxation, 2006, S. 1518. 795 Im Detail, Rossi, An Italian Perspective on the Beneficial …” „… 2006, Vol. 33, August, 12. 806 Im Detail, Zalasinski, Case-Law-Based Anti-Avoidance Measures in …”

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Zum Spannungsverhältnis von Investitions- und Menschenrechtsschutz

Eva-Maria Burkard

Series: Schriften zur Europäischen Integration und Internationalen Wirtschaftsordnung

Volume 30 2013

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Literaturverzeichnis S. 291-320

„… , Oxford 2009,S. 183-202 (zit.: Protection against Arbitrary or Discriminatory Measures)Schreuer, Christoph …” „… (Hrsg.), Guide to Corporate Human Rights Impact Assessment Tools,Utrecht 2009, abzurufen unter …” „… : http://www.humanrightsimpact.org/fileadmin/hria_resources/Business_centre/HRB_Booklet_2009.pdf (Stand: November 2012) (zit.: Guideto Corporate Human Rights Impact Assessment …”

Glossar und Abkürzungsverzeichnis S. 17-22

„… on Trade-Related Investment MeasuresAbkommen über handelsbezogene InvestitionsmaßnahmenTRIPS …” „… Eastern and Southern AfricaGemeinsamer Markt für das Östliche und Südliche AfrikaCSR Corporate Social …”

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Quick Notes on Accounting

Anette von Ahsen (ed.), Dirk Schiereck (ed.), Matthias Wolz (ed.)

2024

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Christian Friedrich Talent Pool Size and Audit Quality S. 237-256

„… accredited businessschools, a measure of the office’s access to entry-level accounting talent, im‐proves …” „… , including more senior talent unlikely to come directly from auniversity. More importantly, my measure …” „… to measure the relative talent pool size,i.e., the number of applicants the audit firm had available …”

Markus Widmann, Thomas Matheis, Matthias Wolz Zum Einfluss der Mandatsdauer des Abschlussprüfers auf die Prüfungsqualität – Eine Replikationsstudie zu Quick/Wiemann (2011) S. 213-236

„… deutschen Gesetzesvorhabens, in:Zeitschrift für Corporate Governance, 16. Jg., S. 72-79.Kothari, S. P./Leone …” „… , Andrew/Wasley, Charles E. (2005): Performance Matched Dis‐cretionary Accrual Measures, in: Journal of Accounting …” „… Corporate Governance, 14. Jg.,S. 222-229.Widmann, Markus/Wolz, Matthias (2020): Die Laufzeit des …”

doi.org/10.5771/9783957104076

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Gewinn und Gemeinwohl in Familienunternehmen

Christian Bochmann (ed.), Christoph Kumpan (ed.), Anne Röthel (ed.), Karsten Schmidt (ed.)

Series: Schriften zum Notarrecht

Volume 63 2023

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Was ist Gewinn? S. 15-36

„… Measures“Die verwirrende Vielfalt von Gewinnbegriffen wird seit etwa 20 Jahren noch extrem verstärkt durch …” „… GuV-neutralen Bestandteilen 265. „Non-GAAP Measures“ 28IV. Herausforderungen durch die nicht-finanzielle …” „… nicht nur sog. „Non-GAAP-Measures“, sondern auch unternehmensindividuelle Adjustierungen.(3) In der …”

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VN Vereinte Nationen

Browse Volumes: VN Vereinte Nationen

VN Volume 58 (2010) Issue 1 ISSN Online: 0042-384X

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Lothar Rieth Zehn Jahre Globaler Pakt der Vereinten Nationen S. 10-15

„… , http://www.unglobalcompact.org/AboutTheGC/Integrity Measures/index.html 9 Siehe Äußerungen von NGO-Vertretern im Rahmen der Online-Diskussion der …” „… Vordergrund. Die Idee verantwortungsvollen unternehmerischen Handelns (corporate social …” „… responsibility/corporate citizenship) hat seit Mitte der neunziger Jahre zunehmend an Bedeutung gewonnen. Auf den ersten …”

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