UBO Register in the EU: a glass house without curtains

The European Union puts more effort on combating tax evasion and tax driven corporate structures. With the implementation of the 4th AML directive a new step forward was made – the introduction of the UBO register. However this EU-wide initiative may not serve its purpose.

Are we entering a period of states without territory? The impact of climate change on small island states’ legal subjectivity under international law

Against the background of the condemnation of the Paris Agreement by US President Donald Trump and the G20 being unable to find common ground on fighting climate change, it is time to deal with the international law implications of what happens to the legal subjectivity of small island states whose territory gets swallowed by the rising sea level.