Case Law Review 2017/18

in Revue de Droit Fiscal (2018), 1(1), 28-32

This review provides an overview of important judgments in Luxembourg tax law of late 2017 and 2018. Discussed case law relates to the qualification of income from a redemption of shares not followed by a ... [more ▼]

This review provides an overview of important judgments in Luxembourg tax law of late 2017 and 2018. Discussed case law relates to the qualification of income from a redemption of shares not followed by a capital reduction; the definition of partnerships under Luxembourg tax law; the requirement to motivate an objection against VAT assessments; the exchange of tax information; the taxation of in-kind benefits in the hands of employees that are also shareholders and day-to-day managers of the employing company; and the definition of regular accounts as well as the final character of a minimum tax assessment and the scope of review of the director of the Luxembourg direct tax authority. [less ▲]

Was ist ein Schurke (Shakespeare, "Richard III", Schiller, "Die Räuber")?

Presentation (2018, November)

A Protocol to Strengthen Password-Based Authentication

in Emerging Technologies for Authorization and Authentication (2018, November)

We discuss a password-based authentication protocol that we argue to be robust against password-guessing and o -line dictionary attacks. The core idea is to hash the passwords with a seed that comes from ... [more ▼]

We discuss a password-based authentication protocol that we argue to be robust against password-guessing and o -line dictionary attacks. The core idea is to hash the passwords with a seed that comes from an OTP device, making the resulting identity token unpredictable for an adversary. We believe that the usability of this new protocol is the same as that of password-based methods with OTP, but has the advan- tage of not burdening users with having to choose strong passwords. [less ▲]

Situative Interdisciplinarity: Empirical Reflections on Ten Years of Cross-Disciplinary Research

in Academic Journal of Interdisciplinary Studies (2018), 7(3), 9-34

Given the current call for interdisciplinarity, we reflect on pragmatic methodological implementations of collaborative research – by drawing on empirical evidence from two large-scale cross-disciplinary ... [more ▼]

Given the current call for interdisciplinarity, we reflect on pragmatic methodological implementations of collaborative research – by drawing on empirical evidence from two large-scale cross-disciplinary research projects and by theoretically framing them in trilingual contexts (German, French, and English). These are two major innovations compared to the existing body of literature in this domain. Our empirical analysis shows that multi-, inter- or trans-disciplinary collaboration is an oscillating process along a spectrum of cross-disciplinarity – spanning additive, converging and synthesizing work patterns, i.e. multi-, inter-, and transdisciplinarity. Such an umbrella-term avoids the common amalgamation of ‘interdisciplinarity’ as the overarching category (cross-disciplinarity of whatever form) and one of the relevant subcategories (the specific work form that a research team chooses). Concretely, if the majority of methods are developed through communal negotiation processes, then a truly interdisciplinary analysis of research results can only be guaranteed through recursive self-reflexive loops. Initial research questions may still be additive and interactions can oscillate during the project process between addition und tentative convergence. We label this process situative interdisciplinarity. Multi-, inter- and transdisciplinarity are thus subsumed as a processual entity: flexible, possibly hybrid subforms of cross-disciplinarity. It needs constant reactivation, framing, timing and mediation by project managers. The major challenge lies in the collaborative transfer of concepts, theories, methods and research subjects. This transfer requires translation, explication and transposition of the various disciplinary ‘languages’ and can only be converged in an open-minded, team-oriented and reflexive work environment. [less ▲]

Cognitive functioning and decline in relation to urban environmental characteristics

Scientific Conference (2018, November)

Associations of wealth with frailty and memory impairment across the course of aging

in Innovation in Aging (2018, November), 2(S1), 906

L’écologie systémique du microbiote humain : Identification des fonctions essentielles au maintient de la physiologie humaine

Scientific Conference (2018, November)

Good Business: The Economic Case for Protecting Human Rights

Conference given outside the academic context (2018)

EU’s Legal Regime for Migration: What Role for Human Rights?

Presentation (2018, November)

Justice spatiale - Poser la question du "Grand Luxembourg" en terme éthique

Article for general public (2018)