The Automotive Industry and Environmental Regulations: Challenges to Corporate Political Activities of Multinational Enterprises in the European Union

2009 ◽  
pp. 269-284 ◽  
Author(s):  
Sigrun M. Wagner
Keyword(s):  
European Union ◽  
Automotive Industry ◽  
Multinational Enterprises ◽  
Environmental Regulations ◽  
The European Union ◽  
Political Activities ◽  
Corporate Political Activities

The Berlin Process. Bringing the Western Balkan Region Closer to the European Union

Südosteuropa ◽  
2020 ◽  
Vol 68 (1) ◽  
pp. 1-24
Author(s):  
Christina Griessler
Keyword(s):  
European Union ◽  
Eu Enlargement ◽  
The Political ◽  
The European Union ◽  
Western Balkans ◽  
Political Activities ◽  
New Energy ◽  
Western Balkan Region ◽  
Slow Progress ◽  
Proactive Measures

AbstractFor the countries of the Western Balkans, the path to membership in the European Union (EU) has been particularly tortuous. Its slow progress has created frustration among applicant countries. In 2014 Germany, stepping into the political void that had formed, inaugurated what has come to be known as the Berlin Process, an initiative aimed at injecting new energy into the dormant EU enlargement process. The author examines the political activities initiated between 2014 and 2019, analysing the official documentation of the Berlin Process along with publications such as policy papers and media commentaries. She concludes that although meaningful and proactive measures have been taken, such efforts have not been successful in persuading or enabling the Western Balkan states to implement the political and economic reforms required for EU accession.

scholarly journals German tax consolidation regimes in an international comparison

2020 ◽  
Author(s):  
Małgorzata Magdalena Hybka
Keyword(s):  
European Union ◽  
International Comparison ◽  
Multinational Enterprises ◽  
Statistical Data ◽  
Research Topic ◽  
European Countries ◽  
Location Decisions ◽  
The European Union ◽  
Consolidation Model ◽  
Ministry Of Finance

The tax climate of a jurisdiction may encourage or discourage potential investors. There are many tax factors taken into account by multinational enterprises when making location decisions. One of those factors is the possibility of creating a group for tax purposes. Consolidation allows two or more companies to be potentially considered as a single entity for tax purposes. The European Union and OECD member states offer tax grouping regimes on different conditions. This article reviews the German tax consolidation model and discusses requirements and options for that consolidation. Moreover, it compares German consolidation rules with the ones implemented in selected countries. The methodology of this article is determined by the research objectives and the research topic. The requirements for tax consolidation are specified in the law implemented in European countries. Hence, this article includes a legislative analysis of the regulations comprised in selected national acts. It also reviews the literature on the topic analysed, along with the statistical data collected by the German Federal Ministry of Finance in regard to the tax groups and their functioning.

The Use of Helicopters for Leisure Purposes in the Alps

2010 ◽  
Vol 7 (4) ◽  
pp. 451-464
Author(s):  
Jennifer Heuck
Keyword(s):  
European Union ◽  
Environmental Protection ◽  
Environmental Regulations ◽  
Civil Aviation ◽  
The European Union ◽  
Legal Regime ◽  
Mountain Areas ◽  
Sports Ethics ◽  
The Alps ◽  
Sports Activities

AbstractIn mountain areas helicopters are used for the transport of tourists, panoramic and gastronomic flights and several sports activities such as heliskiing. Their use for tourist activities is subject of considerable criticism from a perspective of environmental protection as well as sports ethics. The legal regime governing these activities has, however, received rather scarce attention. The article discusses the provisions of the protocols of the Alpine Convention on this matter and assesses the national civil aviation laws and the environmental regulations on the use of helicopters for tourist activities. The last part addresses the contribution of the European Union by means of harmonisation of the national laws of its Member States.

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