The United States Whistleblower Program’s inadequate protections have placed the privacy and confidentiality rights of United States taxpayers in a vulnerable state. By using the United States Whistleblower Program as an example, this paper seeks to illustrate the risk of eroding the confidentiality and privacy rights of the taxpayer, which is a risk that other national and international governments should likewise attempt to mitigate in their own whistleblower protection programs.

Recently professional regulations regarding in-house lawyers have undergone a serious change that will profoundly change their occupational profile. This paper illustrates the legislative process that led to the new regulatory framework. It further discusses the potential problems arising from the cornerstones of professional conduct on the one hand and the typical daily tasks of in-house lawyers on the other hand.

The processing of the "Siemens case" has not only triggered an unexpected compliance shaft in Germany but has also meant that in the meantime internal investigations are commissioned in nearly all the major public investigations for corruption or other economic crimes by the companies concerned. A critical analysis of "10 years after Siemens" shows that this trend has led to a variety of open legal issues and a different handling in the judicial practice. A legal regulation is likely to be inevitable in the long run.

Was Sie beim Start in die Selbständigkeit wissen sollten. Mit Aktualisierung 03/2020 zu Steuerlicher Wegweiser für Existenzgründer, 9. Auflage (Seite 13 wurde angepasst (Neuregelung § 138 Abs. 1b AO))

Die Broschüre gibt Hinweise und Anregungen für Rentner und Pensionäre zu ihren steuerlichen Rechten und Pflichten. Neu seit 2019: Vereinfachte Steuererklärung

In über 29.000 sächsischen Vereinen engagieren sich bereits Menschen freiwillig und uneigennützig. Sie übernehmen gesellschaftliche Verantwortung in zahlreichen Lebensbereichen von der Jugend- und Altenhilfe über den sportlichen, sozialen und kulturellen Bereich bis hin zum Natur- und Umweltschutz. Der Staat fördert diesen wertvollen Beitrag zum Gemeinwohl durch weitreichende steuerliche Vergünstigungen für die Vereine selbst und die ehrenamtlich tätigen Vorstände, Mitglieder und Unterstützer. Auch im Steuerrecht für Vereine sind viele Detailfragen geregelt und Besonderheiten zu beachten. Das Sächsische Staatsministerium der Finanzen gibt Ihnen mit der vorliegenden Broschüre einen aktuellen Überblick über die wichtigsten steuerlichen Bestimmungen für die Vereinsarbeit. Praxisnahe Informationen und zahlreiche Tipps sollen den Verantwortlichen ihre Arbeit erleichtern. Darüber hinaus sind die Vorschriften des Gemeinnützigkeitsrechts und verschiedene Muster, z. B. für die Vereinssatzung, Zuwendungsbestätigungen und die Überschussermittlung eines Vereins enthalten.

This issue focuses on the sanctioning of corporate crime. The reason and background for this is a planned change in the law in Germany, which could have an impact on companies worldwide, if they engage in commercial activities in Germany.

In summer 2019 the German Federal Ministry of Justice has unveiled a draft Corporate Sanctioning Act (Verbandssanktionengesetz) to combat corporate crime. In this article, the author comments on the intended changes and highlights some issues that could be better solved differently in practice.

In August 2019, the Federal Ministry of Justice submitted a draft for a corporate crime act. This draft will end a decade-long debate on the criminal liability of legal persons and profoundly change the criminal prosecution in the area of economic criminal law. The article classifies the legislative project in the current discourse on criminal policy, reports on the content of the draft and gives a critical commentary on individual points.

After long discussions about the introduction of corporate criminal liability, the German Federal Ministry of Justice and Consumer Protection presented a first draft bill for a new Corporate Sanctions Act in August 2019. The act introduces a major shift in German Criminal law by proposing severe sanctions on companies for corporate criminal offenses. It includes regulations on internal investigations, compliance management systems and legal privilege. Since it was published, the act is discussed intensely among legal experts, politicians and the public. The following article presents the most important provisions of the draft bill. In addition, the authors compare the act to further jurisdiction’s legislation, discuss potential impacts on companies, and provide proposals for improvements for the further legislative process