Family in a multicultural context: Country report for Luxembourg

in Albert, Isabelle; Emirhafizovic, Mirza; Shpigelman, Carmit-Noa (Eds.) et al Families and family values in society and culture (2021)

The Grand Duchy of Luxembourg is a small country in the heart of Europe, neighbouring France, Germany and Belgium, counting on 1 January of 2019 613.894 inhabitants on a total area of 2,586 km² ... [more ▼]

The Grand Duchy of Luxembourg is a small country in the heart of Europe, neighbouring France, Germany and Belgium, counting on 1 January of 2019 613.894 inhabitants on a total area of 2,586 km². Immigration and cultural diversity have become one of the key features in the last years as the share of foreigners has constantly increased to now 47% of the population (Statec, 2019). Recent migrants live on the territory along with ageing migrants who are now close to retirement, as well as earlier generations of migrants. Luxembourg can therefore today be characterized as super-diverse (Vertovec, 2007) and is seen as a sample case for European integration, certainly of high interest also regarding intergenerational family solidarity in the light of migration. We will outline the complex demographic picture in the following sections, focusing on socio-economic aspects as well as social policy issues and have then a closer look on intergenerational family solidarity and future areas of research. [less ▲]

Das illustrierte Flugblatt als Wissensmedium der Frühen Neuzeit. Zeigestrategien und Vermittlungspotenzial eines zweikanaligen Kommunikationssystems.

in Kollman, Stefanie; Reh, Sabine (Eds.) Zeigen und Bildung. Das Bild als Medium der Unterrichtung seit der frühen Neuzeit. 1. Workshop "Pictura Paedagogica Online: Pädagogisches Wissen in Bildern" (2021)

Scaling Limits of Linear Random Fields on $\mathbb{Z}^2$ with General Dependence Axis

in Vares, Maria Eulalia; Fernandez, Roberto; Fontes, Luiz Renato (Eds.) et al In and Out of Equilibrium 3: Celebrating Vladas Sidoravicius (2021)

Intergenerational Family Solidarity across Europe

in Albert, Isabelle; Emirhafizovic, Mirza; Shpigelman, Carmit-Noa (Eds.) et al Families and family values in society and culture (2021)

The global trend of ageing populations is particularly pronounced in Europe. In the wake of increased life expectancies, intergenerational family relationships have become more and more important over the ... [more ▼]

The global trend of ageing populations is particularly pronounced in Europe. In the wake of increased life expectancies, intergenerational family relationships have become more and more important over the last few decades. The COST Action INTERFASOL started from the claim that in light of these developments societies need to develop mechanisms, programs and policies that will support solidarity between the young, middle and older generations. Although considerable research activities in the field of intergenerational relations have been carried out in the last years, a lack in coordination and integration of different studies from different settings was noted. Bringing together research from different countries to coordinate studies and synthesize results is not an easy endeavor but it has turned out as a fruitful venture: INTERFASOL has been successful in bringing together researchers from 28 different countries meeting regularly, discussing current issues and not least producing a large number of publications and research proposals. One outcome of the COST Action is this volume which has the aim to become a reference for all those who are interested in intergenerational relations in Europe: the chapters will provide the basis and a starting point for further research. [less ▲]

Bewegungserziehung inklusiv. Luxemburger Grundschullehrkräfte im Fokus

in Luxembourg Centre for Educational Testing (LUCET); Universität Luxemburg (Uni.lu); Service de Coordination de la Recherche et de l‘Innovation pédagogiques et technologiques (SCRIPT) (Eds.) Nationaler Bildungsbericht Luxemburg 2021 (2021)

Background on Urban and Regional Planning

in Brinkmann, R. (Ed.) . In: Brinkmann R. (eds) The Palgrave Handbook of Global Sustainability (2021)

Sustainable development has been a subject of urban planning for three decades now. Planners and practitioners now have a wealth of materials, catalogues, readers, and textbooks at their disposal that ... [more ▼]

Sustainable development has been a subject of urban planning for three decades now. Planners and practitioners now have a wealth of materials, catalogues, readers, and textbooks at their disposal that discuss local problems and practices. The problem, however, is that sustainable development is a very broad and often contradictory concept that is difficult to implement, and has since become a vector for market-led, exclusionary, urban development and planning. Little progress has been achieved, especially in regard to social equality. At the time of this writing, the global pandemic was also unfolding, which demanded priorities in health care on one hand and opened up new questions about sustainable development on the other. If sustainability and post-pandemic planning (for sustainability) is to be taken seriously, it is imperative to identify, reassert, and re-center social injustices in the productive processes that generate urban and regional spaces. There is a risk that social polarization will widen further still and that it too will be market-led as governments struggle with the crisis. Practitioners need to be careful about how people are included and can benefit from planning practice. There is inspiration from planning theory. Knowledge of public interest, differing epistemologies and ontologies, problems of racism and class, and a revival of kindness in political democratic are some ideas that publicly funded urban and regional planning offices can promote and assert – in the interests of sustainability. [less ▲]

Geschlechterstereotype in der propagandistischen Kommunikation

in Brandmayr, Michael; Köffler, Nadja; Kanter (Eds.) Bilder, soziale Medien und das Politische (2021)

Wealthy and Healthy? Methodological Approaches to Non-Elite Burials - An Introduction

in Kelp, Ute; Teegen, Wolf-Rüdiger (Eds.) Wealthy and Healthy? Methodological Approaches to Non-Elite Burials. (2021)

Lebens’wirklichkeiten‘ von Sklaven – Überlegungen zum Verhältnis von Gender, Macht und Status

in Binsfeld, Andrea; Ghetta, Marcello (Eds.) Sklaverei und Identitäten. Von der Antike bis zur Gegenwart (2021)

Vormoderne Glückserfahrungen in der virtuellen (Corona-)Realität

in Mein, Georg; Pause, Johannes (Eds.) Self and Society in the Corona Crisis. Perspectives from the Humanities and Social Sciences. Luxemburg (2021)

The sense of belonging in the context of migration – Meanings and developmental trajectories

in Wagoner, Brady; Christiansen, Bo; Demuth, Carolin (Eds.) Culture as a Process (2021)

The need to belong is fundamental to human beings and constitutes a basis for subjective well-being. It is closely linked to further concepts, such as identification, connectedness, attachment, fitting in ... [more ▼]

The need to belong is fundamental to human beings and constitutes a basis for subjective well-being. It is closely linked to further concepts, such as identification, connectedness, attachment, fitting in and feeling “at home”. The present contribution will focus on the sense of belonging in the context of migration in its different facets - cultural, social and spatial - and in relation to different points of reference - national, ethnic and transnational belonging. Applying the lens of cultural psychology of semiotic mediation, the development of a sense of belonging will be discussed with regard to first generation migrants and their second-generation offspring in a life span perspective, drawing on concepts such as proculturation as well as the Trajectory Equifinality Approach. [less ▲]

Lecturer training for English Medium Instruction: what and how?

in Deroey, Katrien (Ed.) Innovation, exploration and transformation. Proceedings of the 2019 BALEAP Conference (2021)

Economic Perspectives on Well-Being

in Willems, Helmut Erich; Samuel, Robin; Vögele, Claus (Eds.) et al Well-being and health-related behavior of adolescents. Disciplinary concepts, empirical findings, international perspectives, and practical approaches (working title) (2021)

Overcoming the Binary Logic in Biculturalism

in Wagoner, Brady; Christensen, Bo Allesoe; Demuth, Carolin (Eds.) Culture as Process. A Trubute to Jaan Valsiner (2021)

Soziale Arbeit und Sozialpolitik in Luxemburg - Entwicklungen und Reformprozesse

in Thole, Werner (Ed.) Grundriss Soziale Arbeit (2021)

Brechts Geste als transkulturelles Erkenntnismittel im Theater

in Wessendorf, Markus (Ed.) Brecht unter Fremden (2021)

This article analyzes Brecht’s concept of gesture in the context of contem- porary transcultural theater as a means of cognition for an inquisitive stage practice of cultural self-reflection, self ... [more ▼]

This article analyzes Brecht’s concept of gesture in the context of contem- porary transcultural theater as a means of cognition for an inquisitive stage practice of cultural self-reflection, self-representation, and self-perception. In this respect, Günther Heeg’s main thesis on transcultural theater as a reappraisal of one’s own traditions and cultural phantasms and their distor- tion into recognizability, Alfred Schütz’s reflection on “thinking-as-usual,” and Hans-Thies Lehmann’s Postdramatic Theatre (1999/2006) form the theoretical framework for the present considerations. After approaching gesture epistemologically as a transcultural means of cognition, this contri- bution secondly examines—based on Schütz’s “thinking-as-usual” and on concrete examples of texts as well as theater and performance projects— several theatrical strategies of categorizing what is foreign in oneself and their respective construction of perception in the cultural other. Thirdly and finally, this study deals with the question of the “migration dilemma” and introduces the transcultural theater’s concept of gesture as a means of cognition for transcending “thinking-as-usual” in contemporary European theater. [less ▲]

Technostalgie du présent: des technologies de la mémoire à une mémoire des technologies

in Fantin, Emmanuelle; Fevry, Sébastien; Niemeyer, Katharina (Eds.) Nostalgies contemporaines: Médias, cultures et technologies (2021)

French translation of the article "Technostalgia of the present: from technologies of memory to a memory of technologies" (2015): https://necsus-ejms.org/technostalgia-present-technologies-memory-memory ... [more ▼]

French translation of the article "Technostalgia of the present: from technologies of memory to a memory of technologies" (2015): https://necsus-ejms.org/technostalgia-present-technologies-memory-memory-technologies/. [less ▲]

Reconstruction et reenactment. L'Histoire et la réanimation du passé

in Tore, Gian Maria; Colas-Blaise (Eds.) "RE-" Répétition et reproduction dans les arts et les médias (2021)

Since the beginning of historical writing, historians, philosophers and poets have reflected on the complex relationship between history and its linguistic representation, between the narrative and the ... [more ▼]

Since the beginning of historical writing, historians, philosophers and poets have reflected on the complex relationship between history and its linguistic representation, between the narrative and the reality expressed in it, between the textual formulation of the truth requirement and the stylistic or rhetorical work of persuasion. For centuries, and even for more than two millennia, this debate has always revolved around a major epistemological problem, summed up by the French historian Ivan Jablonka as follows: "How can truth be told in and through a text? The purpose of this small foray into historical theory is to reflect on the relationship between narrative, writing, interpretation and argumentation in historical writing, and in particular on the changes in these dimensions of historical thought and work over time, notably through the emergence of the 'modern ideal' of historical narrative in the nineteenth century. Next, I would like to briefly return to the complex relationship between historical reality and its representation in sources and media, and conclude with a more general reflection on the possibilities and challenges posed by digital representations of history. But first let us delve into the history of historical writing. [less ▲]

It's a Family Affair: Family Health Shocks and Child Well-Being

in Willems, Helmut Erich; Samuel, Robin; Vögele, Claus (Eds.) et al Well-being and health-related behavior of adolescents. Disciplinary concepts, empirical findings, international perspectives, and practical approaches (working title) (2021)

Digitalisation du diagnostic pédagogique : De l’évolution à la révolution

in LUCET; SCRIPT (Eds.) Rapport national sur l’éducation au Luxembourg 2021 (2021)

§§ 134a bis 135 AktG zu den Pflichten institutioneller Anleger, Vermögensverwalter, Depotbanken und Stimmrechtberater bei der Stimmrechtsausübung

in Zetzsche, Dirk Andreas; Noack, Ulrich (Eds.) Kölner Kommentar zum Aktiengesetz (2021)

Violence Against Female Doctors, its influence on professional mental health and prevention

in The World Book of Family Medicine (2020)

Self-Regulation of Fundamental Rights? The EU Code of Conduct on Hate Speech, Related Initiatives and Beyond

in Ojanen, Tuomas; Petkova, Bilyana (Eds.) Fundamental Rights Protection Online: the Future Regulation of Intermediaries (2020)

This contribution will give a brief overview of EU legislation encouraging self-regulation, such as codes of conduct, communications and recommendations and propose an alternative approach towards ... [more ▼]

This contribution will give a brief overview of EU legislation encouraging self-regulation, such as codes of conduct, communications and recommendations and propose an alternative approach towards fighting illegal content on online platforms, which ventures squarely into co-regulation. There is no formal and straightforward definition on what constitutes illegal hate speech. However, hate speech might be classified as targeting minority groups in a way that promotes violence or social disorder and hatred. The use of social media and online platforms to spread illegal content and hate speech has increased progressively during recent years, as content may be disseminated anonymously and further shared by other users. Therefore, the timely removal or blocking of access to illegal content is essential to limit the wider dissemination and harm of individuals targeted by hate speech. The prominent role of online platforms in revolutionizing modern communication and as influencers of the public opinion has increasingly come to the attention of policy makers. Since online platforms provide an important stage for phenomena such as ‘fake news’, ‘hate speech’ or ‘disinformation’, the pressure to take more responsibility over content hosted by them has grown. The EU Commission took action via several attempts to set certain rules for online intermediaries, mostly relying on non-binding agreements, often in the form of self-regulatory measures, such as codes of conduct, guidelines and recommendations. These measures have raised concerns regarding possible limitations of Freedom of Expression, because they require online platforms to adjudicate on the legality of content, often by relying on automated systems. Meanwhile decisions over the unlawfulness of hate speech and “disinformation” are often notoriously difficult. The deployment of algorithms to analyse the content generated on platforms, such as recognition and filtering technologies, bear risks and pitfalls of automated compliance solutions. Although the use of algorithms to monitor content online still happens based on the “human-in-the-loop principle”, the diligence and efficiency with which illegal content can be reviewed is also dependent on the financial capacity and resources of each company. In addition, these privatized removal procedures maybe influenced by commercial interests and lack effective appeals mechanisms. All these issues throw up serious questions about the democratic legitimacy of self-regulatory removal procedures An alternative solution, proposed in this article, would require platforms to apply a risk-based approach to preventing and removing illegal content. The norms and standards of such an approach would be based on duty of care and be subject to regulatory oversight. It is suggested that the current self-regulatory proposals be replaced by co-regulatory solutions. [less ▲]

Les anciens légionnaires et la protection sociale au Luxembourg. Une approche transnationale

in Camarda, Sandra; Reinert, Francoise; Sauer, Arnaud (Eds.) et al Légionnaires. Parcours de guerre et de migrations entre le Luxembourg et la France. (2020)

Le cadre familial et socio-professionnel des légionnaires luxembourgeois de la Première Guerre mondiale

in Camarda, Sandra; Reinert, François; Sauer, Arnaud (Eds.) et al Légionnaires: Parcours de guerre et de migrations entre le Luxembourg et la France (2020)

Edmond Célestin Grethen

in Camarda, Sandra; Sauer, Arnaud; Scuto, Denis (Eds.) et al Légionnaires : Parcours de Guerre et de Migrations entre le Luxembourg et la France (2020)

Les légionnaires luxembourgeois et leurs familles durant l'entre-deux-guerres. Une reconstruction difficile et un enjeu politique

in Camarda, Sandra; Reinert, François; Sauer, Arnaud (Eds.) et al Légionnaires: Parcours de guerre et de migrations entre le Luxembourg et la France (2020)

Michel Schmit : le parcours d'un Luxembourgeois engagé

in Camarda, Sandra; Reinert, François; Sauer, Arnaud (Eds.) et al Légionnaires: Parcours de guerre et de migrations entre le Luxembourg et la France (2020)

Luxembourg Economy Facing Challenges: A Historical Overview

in Hartley, Cathy (Ed.) Western Europe 2021 (2020)

The chapter focused on Luxembourg economy and history will endeavour to explain how Luxembourg managed to achieve transitions from an agrarian economy to a knowledge-driven economy; its current strengths ... [more ▼]

The chapter focused on Luxembourg economy and history will endeavour to explain how Luxembourg managed to achieve transitions from an agrarian economy to a knowledge-driven economy; its current strengths and weaknesses; and its future challenges in an increasingly globalized, competitive international environment [less ▲]

The Education Report for Luxembourg

in Oggenfuss, Chantal; Wolter, Stefan C. (Eds.) National Education Reports in European Countries. CIDREE Yearbook 2020. (2020)

EGTC: A tool for fostering spatial justice in EUropean borderlands

in Ocskay, Gyula (Ed.) 15 years of the EGTCs. Lessons learnt and future perspectives. (2020)

Border areas are peripheries whose functions have been transformed under the impetus of the European integration process. From former frontlines, they have become interfaces, so that they are often ... [more ▼]

Border areas are peripheries whose functions have been transformed under the impetus of the European integration process. From former frontlines, they have become interfaces, so that they are often portrayed as “laboratories of European integration”. Yet, as their spatiality is shaped by sometimes two contradictory forms of territorialities; that of Member States and of the European Union (EU), they are unequally able to shape their own future. This contribution uses legal geography and spatial justice to discuss three main manifestations of this situation. Firstly, as Member States use the border as a resource and a marker of sovereignty, EUropean borderlands’ own interests are often given lesser priority. Secondly, as demonstrated by the Cross-Border Review (EC, 2017), they face a number of legal obstacles hindering their effective access to EU law. Thirdly, multi-level mismatch limits borderlands’ effective capacity to steer their own development. This contribution outlines the extent to which the EGTC instrument partially tackles these challenges and enhances procedural justice for EUropean borderlands; also shedding light on the interrelations between law and space in EUropean borderlands. It reveals that law dedicated to EUropean borderlands is paramount for them to have effective capacity to shape their own future and for the EU to develop an integration process that is more just towards EUropean borderlands. [less ▲]

The role of the European Investment Bank in Times of COVID-19

in McDonald, D.A.; Marois, T.; Barrowclough, D.V. (Eds.) Public Banks and Covid-19: Combatting the Pandemic With Public Finance. Municipal Services Project (2020)

The European Guarantee Fund (EGF) is spearheading European Investment Bank (EIB) action in response to Covid-19. It will provide guarantees to the EIB and the EIF to reimburse any possible losses incurred ... [more ▼]

The European Guarantee Fund (EGF) is spearheading European Investment Bank (EIB) action in response to Covid-19. It will provide guarantees to the EIB and the EIF to reimburse any possible losses incurred in their operations. By pooling credit risk across all of the EIB’s members, the overall average cost of the EGF will be significantly reduced, compared to national schemes. Financially speaking, this appears an efficient solution given the objectives of a Regional Development Bank – which the EIB can be categorised. Most of the EGF funding will be made available through financial intermediaries – National Promotional Banks and commercial banks. Once the funds are made available and the list of financial intermediaries established, companies can file requests directly with financial intermediaries. We argue that especially in view of the public health crisis, it is high time for the EIB to establish a health sector strategy and step up its contribution from its own funds, beyond risk-sharing facilities with the Member States and the Commission as EGF and IDFF respectively. In its response to Covid-19 economic crisis, it is imperative for the EIB to focus squarely on the final beneficiaries (SMEs, innovation, social and environmental projects) rather than the private financial intermediaries. For the EU’s public bank, the need for assuring transparency and accountability, in view of the increasing use of budgetary and Member States’ funds especially in the public good health sector, is higher than ever. [less ▲]

Approche socioéconomique de la mobilité des travailleurs frontaliers : entre condition, contrainte et ressource

in Hamez, Grégory; Defays, Jean-Marc (Eds.) Réalités, perceptions et représentations des frontières. L'espace transfrontalier de la Grande Région Sarre-Lor-Lux. (2020)

Mobility of work is a multidimensional concept. It may concern a movement inside a professional career (promotion…), but also a geographical move. In the economic literature, mobility is analyzed as ... [more ▼]

Mobility of work is a multidimensional concept. It may concern a movement inside a professional career (promotion…), but also a geographical move. In the economic literature, mobility is analyzed as either a condition for the realization of a self-regulating market, or a constraint showing the instability of employment on the external markets, or even a resource for the professional development of the workers, the growth of the firms and the territories. Empirical studies of cross-border work tend to temper these theoretical analyses. The characteristics of workers and context elements have actually to be taken into account in order to better understand mobility. [less ▲]

Chapitres sur le droit européen et comparé de la consommation

in Fenouillet, Dominique (Ed.) Dalloz Action - Droit de la consommation (2020)

Jurisprudence de la CJUE - Commentaires des arrêts de la CJUE, Pouvin, aff. C-590/17, 3ème ch. 21 mars 2019 ; Abanca Corporación Bancaria , aff. C-70/17 et C-179/17, gde ch. 26 mars 2019 ; Walbusch Walter Busch , aff. C-430/17, 3ème ch., 23 janv. 2019 ; Fülla, aff. C-52/18, 1ère ch. 23 mai 2019 ; Lexitor, aff. C-383/18, 1ère ch. 11 sept. 2019

in Picod, Fabrice (Ed.) Jurisprudence de la CJUE (2020)

Entwicklung der Europäischen Normung im Verbundbau

in Siebert, Gerald (Ed.) Festschrift zum 70. Geburtstag von Prof. Dr.-Ing. I. Mangerig (2020)

EN 1994-1- ist als Eurocode 4 für die Bemessung und Ausführung von Stahlverbundkonstruktionen in Deutschland als DIN EN 1994-1-1 seit 2012 bauaufsichtlich eingeführt. Im Rahmen des Europäischen Mandats ... [more ▼]

EN 1994-1- ist als Eurocode 4 für die Bemessung und Ausführung von Stahlverbundkonstruktionen in Deutschland als DIN EN 1994-1-1 seit 2012 bauaufsichtlich eingeführt. Im Rahmen des Europäischen Mandats M515 erfolgt aktuell eine Überarbeitung aller Eurocodes, mit dem Ziel, diese in die nächste Normungsgeneration zu überführen und die erforderlichen Anpassungen an den Stand der Technik sicherzustellen. Dieser Beitrag erläutert den derzeitigen Stand der Bearbeitung des Eurocode 4 und gibt einen Einblick in die damit verbundenen Diskussionen und die zu erwartenden Änderungen und Neuerungen. [less ▲]

Die Deutschordenskommende in der Stadt Luxemburg im 14. und 15. Jahrhundert

in Sarnowsky, Jürgen (Ed.) Studies on the Military Orders, Prussia, and Urban History: Essays in honour of Roman Czaja on the occasion of his sixtieth birthday. Beiträge zur Ritterordens-, Preussen- und Städteforschung. Festschrift für Roman Czaja zum 60. Geburtstag (2020)

Geschichte der Niederlassung des Deutschen Ordens in der Stadt Luxemburg im 14. und 15. Jh., insbesondere ihres Besitzes und ihrer Einkünfte anhand des Zionsregisters von 1457-58

The resourcefulness of Luxembourg’s food system as put to the test by the Coronavirus lock-down

in Mein, Georg; Pause, Johannes (Eds.) The Ends of Humanities - Volume 2: Self and Society in the Corona Crisis. Perspectives from the Humanities and Social Sciences. (2020)

Moments of crisis like the current one sparked by Covid-19, engage social, economic, cultural and political institutions of a society and stress-test their resourcefulness, while individual and collective ... [more ▼]

Moments of crisis like the current one sparked by Covid-19, engage social, economic, cultural and political institutions of a society and stress-test their resourcefulness, while individual and collective food supplies become primary concerns. Where does even the wealthiest of EU member States stand when it comes to food sovereignty and specific vulnerabilities, what needs to change and which food policies are needed to facilitate a sustainable food system – both locally and internationally? Combining qualitative, empirical research methods to textual and statistical analysis, as well as transformative research, I focus on key areas of Luxembourg’s food system presenting challenges – specific ones and structural ones intertwined with issues in other countries – and discuss current and planned pathways of optimisation. I will start out with an analysis of agricultural and commercial specificities of a food system with low self-sufficiency rates, linked to meat and dairy specialisations, but also to market accessibility and market structure issues, leading to heavy imports. I will then shed light on pathways currently put into practice by the State, by economic actors, by educational actors and by social movements and coalitions of the willing, advocating ecological, ethical and qualitative production methods. Finally, I will show how the first Food Policy Council at national level that Luxembourg is currently founding is favoring a deliberate shift towards a multi-stakeholder-lead effective food policy. [less ▲]

Energy-efficient deployment in wireless edge caching

in Wireless Edge Caching: Modeling, Analysis, and Optimization (2020)

In this chapter, we investigate the performance of edge-caching wireless networks by taking into account the caching capability when designing the signal transmission. We consider hierarchical caching ... [more ▼]

In this chapter, we investigate the performance of edge-caching wireless networks by taking into account the caching capability when designing the signal transmission. We consider hierarchical caching systems in which the contents can be prefetched at both user terminals or the base station and investigate the energy performance under two notable uncoded and coded caching strategies. The backhaul and access throughputs are derived for both caching policies for arbitrary values of base station and user cache sizes from which closed-form expressions for the corresponding system energy efficiency (EE) are obtained. Furthermore, we propose two optimization problems to maximize the system EE and minimize the content delivery time subject to some given quality of service requirements. [less ▲]

Economics in Judicial Decision-Making: Four Types of Situations Where Judges May Apply Economics

in Cserne, Peter; Esposito, Fabrizio (Eds.) Economics in Legal Reasoning (2020)

Luxembourg: Conflict of Qualification and partnership income: autonomous and common interpretation

in Lang, Michael; Rust, Alexander; Owens, Jeffrey (Eds.) et al Tax Treaty Case Law Around the Globe 2019 (2020)

The dispute giving rise to the judgment discussed in this chapter concerns treaty interpretation in the presence of deviating national definitions of business income and thus touches upon a number of long ... [more ▼]

The dispute giving rise to the judgment discussed in this chapter concerns treaty interpretation in the presence of deviating national definitions of business income and thus touches upon a number of long-standing questions surrounding the meaning of article 3(2) of the OECD Model, the importance of common interpretation, and the resolution of qualification conflicts. The issue concerned arose from a different qualification, under domestic law, of the income earned by limited partnerships engaged in private asset management activity: while the income in question was treated as interest and capital gains from a German perspective, Luxembourg’s domestic law applied a legal fiction which resulted in it being treated as business income. In the case, Luxembourg’s highest administrative court (Cour administrative, hereinafter the “Court”) took advantage of Luxembourg and German case law, scholarship and the common legislative heritage of both countries in order to resolve the different income classification under each country’s domestic law. The court did not, however, make use of the Commentary on the OECD Model in this instance. [less ▲]

Reconstructing the Treaty Network – the EU law perspective (EU report IFA Congress 2020)

in Duff, David; Gutmann, Daniel (Eds.) Cahiers de droit fiscal international 2020: Reconstructing the treaty network (2020)

European Union law overlaps and interacts with both the OECD’s Base Erosion and Profit Shifting project (BEPS) and its implementation and the member states’ tax treaties between them and with third ... [more ▼]

European Union law overlaps and interacts with both the OECD’s Base Erosion and Profit Shifting project (BEPS) and its implementation and the member states’ tax treaties between them and with third countries, and there is also an area where all three fields meet. This intersection of EU law, BEPS and member states’ (mostly) bilateral tax treaties is the subject of this report. [less ▲]

Historical roots and strands of physical education and school sport development in Europe

in Naul, Roland; Scheuer, Claude (Eds.) Research on Physical Education and School Sport in Europe (2020)

The General Scope of the ATAD and its Position in the EU Legal Order

in Haslehner, Werner; Pantazatou, Aikaterini; Kofler, Georg (Eds.) et al A Practical Guide to the Anti-Tax Avoidance Directive (2020)

This chapter analyses the scope of the anti-tax avoidance directive (ATAD) as implemented in 2020 and its positioning within the EU legal order, in particular vis-à-vis primary EU law, national tax rules ... [more ▼]

This chapter analyses the scope of the anti-tax avoidance directive (ATAD) as implemented in 2020 and its positioning within the EU legal order, in particular vis-à-vis primary EU law, national tax rules, and bilateral tax agreements. It examines the interpretation of the provisions of the ATAD and their compatibility with higher ranking norms, such as the fundamental freedoms, State aid rules, and fundamental rights. [less ▲]

Blockchain and GS1 Standards in the Food Chain: A Review of the Possibilities and Challenges

in Building the Future of Food Safety Technology, 1st Edition, Blockchain and Beyond (2020)

The globalization of food systems has engendered significant changes to the operation and structure of food supply chains (FSCs). Alongside increasing consumer demands for safe and sustainable food ... [more ▼]

The globalization of food systems has engendered significant changes to the operation and structure of food supply chains (FSCs). Alongside increasing consumer demands for safe and sustainable food products, FSCs are challenged with issues related to information transparency and consumer trust. Uncertainty in matters of transparency and trust arises from the growing information asymmetry between food producers and food consumers. In particular: how and where food is cultivated, harvested, processed, and under what conditions. FSCs are tasked with guaranteeing the highest standards in food quality and food safety-ensuring the use of safe and authentic ingredients, limiting product perishability, and mitigating the risk of opportunism such as quality cheating or falsification of information. A sustainable, food-secure world will require multidirectional sharing of information and enhanced information symmetry between food producers and food consumers. The need for information symmetry will drive transformational changes in FSCs methods of practice and will require a coherent standardized framework of best practice recommendations to manage logistic units in the food chain A standardized framework will enhance food traceability, drive FSC efficiencies, enable data interoperability, improve data governance practices, and set supply chain identification standards for products and assets (what), exchange parties (who), locations (where), business processes (why) and sequence (when). FSCs began to adopt industry-driven supply chain standards in 1974 when the first barcode was scanned at a point-of-sale at Marsh's Supermarket in Troy, Ohio. However, the adoption of standards alone will not adequately address the challenges created by the information asymmetry between food producers and food consumers. Therefore, this paper examines the integration of GS1 standards with the functional components of Blockchain technology as an approach to realize a coherent standardized framework of industry-based tools for successful FSC transformation. [less ▲]

Mediennutzung in den Zeiten von Pandemie und Lockdown

in Benoy, Charles (Ed.) COVID-19 - Ein Virus nimmt Einfluss auf unsere Psyche. Einschätzungen und Maßnahmen aus psychologischer Perspektive (2020)

The Apple State Aid Case

in Lang, Michael; Pistone, Pasquale; Rust, Alexander (Eds.) et al CJEU - Recent Developments in Direct Taxation 2019 (2020)

The Apple Case raises a number of questions concerning the application of State aid review to the taxation of multinational entities. The case’s prominence stems primarily from the taxpayer’s brand ... [more ▼]

The Apple Case raises a number of questions concerning the application of State aid review to the taxation of multinational entities. The case’s prominence stems primarily from the taxpayer’s brand recognition and the amount of taxes at stake; the legal questions raised, however, are interesting in their own right: the case differs in several respects from the previously decided Fiat and Starbucks cases, leaving the outcome quite open. First, while it has been held by the General Court in those previous cases that the arm’s length principle can be used as a yardstick to assess transfer prices accepted by a Member State’s administration, it is not inevitable that this implies the similar applicability of the AOA to branches of non-resident companies. Second, the application of the AOA appears only to be leading to a decisive win for the Commission if the Court agrees that the US head offices do not exercise important functions related to Apple’s IP. As the Commission both accepted the claim that the subsidiaries’ effective management and control was exercised there and did not challenge the CSA (and – by implication – accepted the reality of ownership of IP by those subsidiaries), this may turn out to be difficult to prove. A third doubt arises from the apparent acceptance by the Commission that the aid granted by Ireland could be reduced to the extent that other countries would make valid claims to tax the same profits that the Commission considers attributable to the Irish branches, especially in light of the fact that it appears the entirety of the relevant profits can be included in US taxation following the reforms introduced with the 2017 Tax Cuts and Jobs Act with respect to global intangible low-taxed income. That being said, the Commission is surely on stronger ground in claiming that the Irish tax system as applied in practice may have left too much discretion to tax authorities in any given case. It will be interesting to see how much weight the Court will give to the paucity of available documentation from the time of the tax rulings, and how it will consider the transfer-pricing reports produced ex post facto to justify the outcome when the Commission investigated them. [less ▲]

Luxembourg - Recent and Pending CJEU Cases: Fiscal Unity, Taxpayers' fundamental rights and the FIAT case

in Lang, Michael; Pistone, Pasquale; Rust, Alexander (Eds.) et al CJEU: Recent Developments in Direct Taxation 2019 (2020)

Tax Procedures in Luxembourg

in Tax Procedures (2020)

This contribution provides an overview of Luxembourg tax procedures and answers a number of questions regarding the administrative law principles governing the collection of taxation, audit, and appeals ... [more ▼]

This contribution provides an overview of Luxembourg tax procedures and answers a number of questions regarding the administrative law principles governing the collection of taxation, audit, and appeals procedures. It was prepared as a contribution to the 2019 Annual Congress of the European Association of Tax Law Professors, which was devoted to tax procedures. [less ▲]

Zur Wachstumsfixiertheit der Europäischen Union. Ein Diskussionsbeitrag

in Schulz, Christian; Lange, Bastian; Hülz, Martina (Eds.) et al Postwachstumsgeographien. Raumbezüge diverser und alternativer Ökonomien (2020)