COVID-19 pandemic distorted the way how we used to live and work, which we nowadays call “normal”, however there is … More
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.
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.