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See detailKonferenzbericht: Tax and the Digital Economy – 20.4.2018, Universität Luxemburg
Sinnig, Julia UL

in Internationale Steuer-Rundschau : Zeitschrift für Internationales Steuerrecht (in press)

The ATOZ Chair for European and International Taxation of the University of Luxembourg invited renowned tax experts to discuss “Tax and the Digital Economy” on 20 April 2018; one month after the OECD ... [more ▼]

The ATOZ Chair for European and International Taxation of the University of Luxembourg invited renowned tax experts to discuss “Tax and the Digital Economy” on 20 April 2018; one month after the OECD published its 2018 interim report on BEPS Action 1 and the EU Commission its proposals on significant digital presence and a digital services tax. [less ▲]

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See detailThe New Institutionalism in Higher Education
Meyer, Heinz-Dieter; Powell, Justin J W UL

in David, M.E.; Amey, M.J. (Eds.) SAGE Encyclopedia of Higher Education (in press)

countries. It views educational institutions as a key producer of social cohesion by supplying the shared beliefs that generate shared cultural meanings. To most institutionalists, education (schools ... [more ▼]

countries. It views educational institutions as a key producer of social cohesion by supplying the shared beliefs that generate shared cultural meanings. To most institutionalists, education (schools, colleges, universities, but also home schooling, religious, and informal education) stands out as one of only a handful of key social institutions next to the family, the economy, religion, science, and government. Higher education takes its place in this nexus of institutions, as it globally expands in size and grows in strategic importance. [less ▲]

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See detailNo Random, No Ransom: A Key to Stop Cryptographic Ransomware
Genç, Ziya Alper UL; Lenzini, Gabriele UL; Ryan, Peter UL

in Proceedings of the 15th International Conference on Detection of Intrusions and Malware, and Vulnerability Assessment (DIMVA 2018) (in press)

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See detailTax Treaty Arbitration in Luxembourg - National Report
Chaouche, Fatima UL; Pantazatou, Aikaterini UL

Report (in press)

Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant in Luxembourg. Luxembourg has, as of May 2018, 81 Double Tax Convention (henceforth, “DTC”) out of ... [more ▼]

Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant in Luxembourg. Luxembourg has, as of May 2018, 81 Double Tax Convention (henceforth, “DTC”) out of which only 12 provide for arbitration clauses. In contrast, while the Arbitration procedure is also available, it is barely used in practice as the MAP procedure proves to be the most common form of resolution of tax treaty dispute resolutions in Luxembourg. [less ▲]

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See detailÄrgerbezogene kognitive Verhaltenstherapie eines Jugendlichen in der Heimunterbringung. Eine Fallgeschichte.
Reiser, Manon; Steffgen, Georges UL

in Verhaltenstherapie (in press)

Jugendliche aus stationären Einrichtungen (z.B. Heime) sind häufig von der Chronifizierung einer psychischen Störung bedroht [Schmid, 2007]. Unter anderem aufgrund von Traumatisierungen sind ... [more ▼]

Jugendliche aus stationären Einrichtungen (z.B. Heime) sind häufig von der Chronifizierung einer psychischen Störung bedroht [Schmid, 2007]. Unter anderem aufgrund von Traumatisierungen sind externalisierende Verhaltensprobleme, z.B. wiederholter unangemessener Ärgerausdruck, festzustellen, die einen Behandlungserfolg in Frage stellen. Erforderlich ist es daher problematische Ärgerreaktionen von Jugendlichen zu thematisieren, und den Umgang mit Ärger zu verändern. In dieser Falldarstellung wird die Umsetzung eines 10-wöchigen kognitiv-verhaltenstherapeutischen Ärgerbewältigungstrainings [Schwenkmezger et al., 1999] bei einem fremdplatzierten verhaltensauffälligen Jugendlichen aufgezeigt [Steffgen et al., 2014]. Die eingesetzten testdiagnostischen Verfahren belegen, dass die Bereitschaft zu aggressiven Verhaltensweisen sowie des nach außen gerichteten Ärgerausdrucks reduziert, und die Ärgerkontrolle erhöht wurde. Insgesamt konnte die Wirksamkeit der programmgestützten Intervention am Einzelfall nachgewiesen werden. Jugendliche in der Heimunterbringung können somit durch die Teilnahme an einer Ärgerintervention Nutzen ziehen, indem sie lernen ihre Emotionsregulation zu optimieren, um dadurch ihre soziale Kompetenz zu erhöhen. Ihre gesellschaftliche Eingliederung ließe sich dadurch erleichtern. [less ▲]

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See detailA rare loss-of function variant of ADAM17 is associated with late-onset familial Alzheimer disease
Hartl, Daniela; May, Patrick UL; Gu, Wei UL et al

in Molecular Psychiatry (in press)

Common variants of about 20 genes contributing to AD risk have so far been identified through genome-wide association studies (GWAS). However, there is still a large proportion of heritability that might ... [more ▼]

Common variants of about 20 genes contributing to AD risk have so far been identified through genome-wide association studies (GWAS). However, there is still a large proportion of heritability that might be explained by rare but functionally important variants. One of the so far identified genes with rare AD causing variants is ADAM10. Using whole-genome sequencing we now identified a single rare nonsynonymous variant (SNV) rs142946965 [p.R215I] in ADAM17 co-segregating with an autosomal-dominant pattern of late-onset AD in one family. Subsequent genotyping and analysis of available whole-exome sequencing data of additional case/control samples from Germany, the UK and the USA identified five variant carriers among AD patients only. The mutation inhibits pro-protein cleavage and the formation of the active enzyme, thus leading to loss-of-function of ADAM17 α-secretase. Further, we identified a strong negative correlation between ADAM17 and APP gene expression in human brain and present in vitro evidence that ADAM17 negatively controls the expression of APP. As a consequence, p.R215I mutation of ADAM17 leads to elevated Aß formation in vitro. Together our data supports a causative association of the identified ADAM17 variant in the pathogenesis of AD. [less ▲]

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See detailThe Good, The Bad and The Ugly, National Constitutional Courts and the EU Constitutional Identity
Zaccaroni, Giovanni UL

in Italian Journal of Public Law (in press), (2),

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See detail‘État de droit’ : Why import the German term ‘Rechtsstaat’ ?
Heuschling, Luc UL

in Meierhenrich, Jens; Loughlin, Martin (Eds.) The Cambridge Companion to the Rule of Law (in press)

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See detailDie Notwendigkeit inklusiver Bildung für die Erneuerung der Governancekonzepte: Deutschland und Luxemburg im Vergleich
Powell, Justin J W UL; Merz-Atalik, Kerstin

in Budde, Jürgen (Ed.) Inklusionsforschung im Spannungsfeld von Erziehungswissenschaft und Bildungspolitik (in press)

Die hohe und gestiegene Bedeutung inklusiver Bildung – für Individuen und Gesellschaften gleichermaßen – wird global, national, regional und lokal von verschiedensten Akteur*innen hervorgehoben sowie ... [more ▼]

Die hohe und gestiegene Bedeutung inklusiver Bildung – für Individuen und Gesellschaften gleichermaßen – wird global, national, regional und lokal von verschiedensten Akteur*innen hervorgehoben sowie zunehmend auch wissenschaftlich multidisziplinär diskutiert. Fragen der Steuerung, der Governance, hingegen, sind bisher im deutschsprachigen Raum nur wenig systematisch oder umfassend analysiert worden, obwohl mehrere Wissenschaftsdisziplinen sich zunehmend mit diesen Fragen auseinandersetzen. Während politikwissenschaftliche Analysen die Machtstrukturen, Pfadabhängigkeiten und Entscheidungsprozesse fokussieren haben soziologische Analysen die globale Diffusion von Diskursen und Normen sowie systembedingte Komplexitäten und Umsetzungsschwierigkeiten vielfältiger Reformen verdeutlicht. Die Erziehungswissenschaft, nicht nur in der deutsch-sprachigen Welt, hat sich lange Zeit schwer getan, sich eindeutig zu den brisanten bildungs- als auch sozialpolitischen Fragen der inklusiven Bildung – auch die zentrale Frage der Governance – zu positionieren, weil es das fundamentale Verhältnis von Allgemeiner und Sonderpädagogik hinterfragt sowie in letzter Konsequenz die Transformation des gegliederten und hochgradig selektiven Bildungswesen verlangt. Dieser Band beleuchtet eben dieses Spannungsverhältnis aus verschiedenen Perspektiven; in diesem Beitrag wird deshalb versucht, verschiedene Dimensionen der Governance auf der Forschungsagenda zu platzieren, wie auch in zwei konkreten Fällen – Deutschland und Luxemburg – zu vertiefen. [less ▲]

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See detailGeneral Anti-Avoidance Rules in EU Law (EU Report IFA Congress 2018)
Haslehner, Werner UL; García Prats, Alfredo; Heydt, Volker et al

in IFA (Ed.) Cahiers de droit fiscal international, Volume 103A (in press)

While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European Union (ECJ) uses the concept of abuse of law when interpreting the EU Treaties in multiple substantive ... [more ▼]

While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European Union (ECJ) uses the concept of abuse of law when interpreting the EU Treaties in multiple substantive areas of law, including direct taxation. Current EU mechanisms for protection against abusive practices have that case law as a common root. This Report therefore starts by evaluating the emergence of the concept of abuse in the case law of the ECJ with regard to the fundamental freedoms. In this respect, the Court has accepted that discriminatory anti-avoidance rules can be justified by overriding reasons in the general interest but only where such rule specifically relates to wholly artificial arrangements aimed at circumventing the application of the legislation of the Member State concerned. Moreover, general and special anti-abuse provisions are enshrined in secondary EU law instruments. This concerns the general anti-avoidance rule for the area of corporate taxation, which was introduced by the Anti-Tax Avoidance Directive (ATAD) and will be effective from 1 January 2019, and the more specific rules in the Parent-Subsidiary Directive (PSD), the Merger Directive (MD) and the Interest-Royalty Directive (IRD). This Report explains the scope of these provisions, their interpretation and application, and their relationship with primary EU law, tax treaties and national law. Finally, this Report provides a brief outlook on the impact of EU law on domestic tax systems in this field, stressing that general anti-abuse measures might create tensions with fundamental taxpayers’ rights, such as the right to legal certainty and the freedom to arrange one’s economic affairs. [less ▲]

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See detailFundamental rights and constitutional identity(ies): limits or parameters of the EU constitutional governance?
Zinonos, Panagiotis UL

in European Governance and Sovereignty (in press)

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See detailDifferent but Similar: Personality Traits of Surgeons and Internists. Results of a Cross-Sectional Observational Study
Stienen, Martin N.; Scholtes, Felix; Samuel, Robin UL et al

in BMJ Open (in press)

Objectives: Medical practice may attract and possibly enhance distinct personality profiles. We set out to describe the personality profiles of surgical and medical specialties focusing on board-certified ... [more ▼]

Objectives: Medical practice may attract and possibly enhance distinct personality profiles. We set out to describe the personality profiles of surgical and medical specialties focusing on board-certified physicians. Design: Prospective, observational. Setting: Online survey containing the Ten-Item Personality Inventory (TIPI), an international-ly validated measure of the Five Factor Model of personality dimensions, distributed to board-certified physicians, residents and medical students in several European countries and Cana-da. Differences in personality profiles were analyzed using MANOVA and Canonical Linear Discriminant Analysis on age- and sex-standardized z-scores of the personality traits. Single personality traits were analyzed using robust t-tests. Participants: The TIPI was completed by 2345 board-certified physicians, 1453 residents and 1350 medical students, who also provided demographic information. Interventions: None. Results: Normal population and board-certified physicians’ personality profiles differed (P<0.001). The latter scored higher on conscientiousness, extraversion, and agreeableness, but lower on neuroticism (all P<0.001). There was no difference in openness to experience. Board-certified surgical and medical doctors’ personality profiles were also different (P<0.001). Surgeons scored higher on extraversion (P=0.003) and openness to experience (P=0.002), but lower on neuroticism (P<0.001). There was no difference in agreeableness and conscientiousness. These differences in personality profiles were reproduced at other levels of training, i.e., in students and training physicians engaging in surgical versus medical practice. Conclusion: These results indicate the existence of a distinct and consistent average “physi-cian personality”. Despite high variability within disciplines, there are moderate, but solid and reproducible differences between surgical and medical specialties. [less ▲]

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See detailO-MI/O-DF vs. MQTT: a performance analysis
Benedick, Paul-Lou UL; Robert, Jérémy UL; Le Traon, Yves UL et al

in O-MI/O-DF vs. MQTT: a performance analysis (in press)

Over the past decade, a flourishing number of concepts and architectural shifts appeared such as Industrial Internet of Things (IIoT), Industrial CPS or even Industry 4.0. Unfortunately, today’s IoT as ... [more ▼]

Over the past decade, a flourishing number of concepts and architectural shifts appeared such as Industrial Internet of Things (IIoT), Industrial CPS or even Industry 4.0. Unfortunately, today’s IoT as well as Industry 4.0 environments, look more like a collection of isolated “Intranets of Things”, also referred to as “vertical silos”, rather than a federated infrastructure. Breaking down these silos is a key challenge in both the IoT and Industry 4.0 communities. This paper is intended to present and discuss two open and standardised mes- saging protocols designed for IoT applications, namely: MQTT and O-MI/O-DF. First, a traffic load’s analytical model derived from the MQTT standard specifications is presented. Second, a comparison study between MQTT and O-MI/O-DF standards is carried out based on a real-life industrial implementation. This study brings a deep understanding of the extent to which these protocols are performant (from a traffic load perspective) and how they can impact on future architectural designs. [less ▲]

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See detailSoftware Engineering Research and Industry: A Symbiotic Relationship to Foster Impact
Basili, Victor; Briand, Lionel UL; Bianculli, Domenico UL et al

in IEEE Software (in press)

Software engineering is not only an increasingly challenging endeavor that goes beyond the intellectual capabilities of any single individual engineer, but is also an intensely human one. Tools and ... [more ▼]

Software engineering is not only an increasingly challenging endeavor that goes beyond the intellectual capabilities of any single individual engineer, but is also an intensely human one. Tools and methods to develop software are employed by engineers of varied backgrounds within a large variety of organizations and application domains. As a result, the variation in challenges and practices in system requirements, architecture, and quality assurance is staggering. Human, domain and organizational factors define the context within which software engineering methodologies and technologies are to be applied and therefore the context that research needs to account for, if it is to be impactful. This paper provides an assessment of the current challenges faced by software engineering research in achieving its potential, a description of the root causes of such challenges, and a proposal for the field to move forward and become more impactful through collaborative research and innovation between public research and industry. [less ▲]

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See detailReview of Meyer, Heinz-Dieter (2017): The Design of the University: German, American, and “World Class”. Abingdon: Routledge
Powell, Justin J W UL

in Comparative Education Review (in press)

By and large, we take our universities for granted. Indeed, the oldest have outlived political regimes of all kinds. This stimulating historical and comparative study exemplifies the importance of in ... [more ▼]

By and large, we take our universities for granted. Indeed, the oldest have outlived political regimes of all kinds. This stimulating historical and comparative study exemplifies the importance of in-depth experience and engagement with the cultural and structural environments in which some of the world’s greatest universities have over centuries incrementally developed and been embedded. This is crucial if we hope to understand the sources of their authority and myriad contributions to scientific knowledge and human flourishing. A neo-institutionalist scholar and multicultural citizen who fruitfully contributes to dialogues exploring core institutions in education and society on both sides of the Atlantic, Heinz-Dieter Meyer is uniquely placed to grapple with the complex processes of institutional learning and design that have made the German and American universities among the globally most productive. He also shows how they have influenced each other via the complex, yet crucial flows of inspired scholars and students carrying key idea(l)s with them for interpretation and application back home. The contributions of key actors, but also the outcomes of choices at critical junctures, such as the failure to establish a national state-funded university in the United States, take center stage in this engaging account of how the leaders of American universities adapted the German model, joining diverse concepts to design what has become the greatest uni-versity system in the world, yet one that remains nearly impossible to emulate due to the unique constellation of actors and institutional environment in which it developed. In eighteen chapters in four parts, The Design of the University: German, American, and “World Class” takes us from Göttingen and Berlin to Boston and to the world level as the scientific enterprise—and competition between scientists and the most crucial organizational form in which they conduct their experiments and make their arguments, the research university—becomes ever more global. Contributing to and inviting debate, Meyer’s main argument is that the American university has suc-ceeded based upon an institutional design—or, perhaps, a non-design—that on multiple levels facil-itates self-government and the identification of a niche within an extraordinarily large and differen-tiated higher education system. This is not a full-fledged historiographic treatment of a subject fa-vored by academics (permanently searching for reputational gains) and policymakers (as they in-creasingly launch research funding programs and evaluation systems to foster competition). Rather than a full-fledged sociology of science, this book creatively sketches the trajectories of German and American university development, emphasizing affinities as well as crucial differences, to ulti-mately argue that in fact “Humboldt’s most important ideas flourished in the American atmosphere of unrestricted institutional experimentation and vigorous self-government” (xiii). Interrogating what he calls the “design thinking” of eminent thinkers Adam Smith and Wilhelm von Humboldt, among others, Meyer traces the challenging, complex, and contingent learning processes in the adaptation of the German research university model to the American context, eventually becoming the most differentiated and “world-class” higher education system in the world. Asking about the reasons for the American university’s success, especially in comparison to the recent insti-tutional crisis of the German research university, albeit still extraordinarily productive, Meyer argues that this American meritocratic success story has institutional design (of self-government) at its heart. Enjoying the patronage of not one, but three major institutions—state, church, and market—the American university attained true autonomy and global preeminence through unparalleled wealth of patronage and an intricate system of checks and balances. In this line of argument, chart-ing the ascendancy from humble origins of what can hardly be called a system due its extraordinary diversity, Meyer concurs with David Labaree (2017), who’s A Perfect Mess [1] is a highly-suitable com-panion piece grounded in the history of American higher education. Contemporary architects of higher education policy globally, driven by the fantasy of “world class” labels, Meyer warns, have completely underestimated the “institutional, social, and political prerequisites that excellence in research and teaching require” (p. 4). Meyer begins his treatise, appropriately, in Göttingen, the site of Georgia Augusta University, where many leaders of American higher education, first and foremost Boston Brahmin George Ticknor, learned by doing, ensconced in a cosmopolitan center of learning and intellectual enlightenment. The blueprint included professionalized scholarship, the unification of research and teaching in seminars and lectures, freedom to choose among academic offerings, a vast library of scientific knowledge, and academic standing based on perpetual production of cutting-edge research judged by peers (p. 19). Instead of Adam Smith’s preferred instruments of competition, choice, and tuition-dependence, Wilhelm von Humboldt’s “design revolution” proposed “three unities” whose powerful integration could surpass the utilitarian logic prevalent then and now: “teaching and research; scien-tific discovery and moral formation (Bildung); scholarly autonomy and scholarly community” (p. 40). The book’s second part, on institutional learning, charts the institutional migration of the blueprint; the contested design options of Gymnasium, college, and graduate school (the latter ultimately the key to global preeminence); the lasting influence of Protestantism (here Meyer follows the arguments of Max Weber, Robert K. Merton, and Joseph Ben-David) and extraordinary educational philanthropy; the battle between those who would centralize, by establishing a national university, and those committed to local control; and finally the contrasting answers to the eternal question of vocational-ism—e.g., how should business be treated, as a sibling to medicine and law or as their distant cousin? The more education-enamored, democratically-inclined patrician elites of the American East Coast were, Meyer argues, radically different institution-builders than German scholars, French state nobility, or even Chinese mandarins: “No other class combined their respect for, and grand vision of, the civilizing role of learning with their economic resources and the realism needed to put their plans into practice” (p. 113). Building on philosophical and historical elaboration, the book’s third part on achieving self-government discusses the six American moves leading to institutional innovation. At organizational level, the German chair and institute give way to departments and discipline, the university presi-dent is no longer figurehead but chief executive, and independent boards of trustees, not govern-ment officials, have ultimate authority. The implications for individuals and organizations of these “design shifts” cannot be overstated. Anyone seeking to understand American higher education, with its phenomenal vertical and horizontal differentiation and on-going academic drift (“a snake-like procession” as David Riesman, to whom the book is dedicated, calls it), and its self-organized autonomy—supported by many philanthropists without the limiting control of a few state bureau-crats—will find this analysis illuminating. Embedded in civil society, “vigorous self-government is the historic design contribution of the American university” (p. 209)—and an achievement that must be guarded in an era in which university autonomy is at risk. In concluding, Meyer’s American opti-mistic and laudatory tone shifts back to Germanic critique and foreboding, identifying challenges and the contemporary struggles that threaten the unintentional masterpiece of institutional learning and diversity. Such justified hopes and fears must now give way to empirical studies of the extraor-dinary outputs in terms of scientific production and societal capabilities and well-being brought about by the continuous process of university Bildung—in Germany, the United States, and around the world. [1] David Labaree (2017), A Perfect Mess: The Unlikely Ascendancy of American Higher Education. Chicago: University of Chicago Press. [less ▲]

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See detailLe droit et l'art contemporain : visées heuristiques et critiques
Bélanger, André; Dufour, Pascale UL

in Bernatchez, Stéphane; Lalonde, Louise (Eds.) Approches et fondements du droit (in press)

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See detailMobilising knowledge at the science-policy interface: ‘Humanity on the Move’
Hesse, Markus UL

in Grubbauer, Monika; Shaw, Kate (Eds.) Across Theory and Practice: Thinking through Urban Research (in press)

In this chapter, I discuss the interplay of urban theory and practice in the context of the science-policy interface: a space of mutual engagement of research and related practices in the urban arena. My ... [more ▼]

In this chapter, I discuss the interplay of urban theory and practice in the context of the science-policy interface: a space of mutual engagement of research and related practices in the urban arena. My case study analyses the work of the German Advisory Council on Global Change (Wissenschaftlicher Beirat der Bundesregierung Globale Umweltveränderungen, WBGU), most notably its 2016 report on global urbanisation (WBGU 2016). By presenting the big narrative of the planet becoming entirely urbanised, there is a certain positivism and essentialism underlying this report that fails to acknowledge political conflict and what went wrong in the past. This contradicts the lofty political ambitions of the advisory council. I conclude that the WGBU’s policy advice and consultation is limited because it does not consider the murky and messy nature of politics and, thus, does not provide sufficient orientation for practice. This case study therefore illustrates the difficulties and problems when research and practice interact. [less ▲]

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