In June 2018, the German Constitutional Court decided on the search of a law firm and the securing of documents and data in the firm’s premises by the Public Prosecutors’ Office. The Court rejected the respective constitutional complaints and regarded the prosecutions’measures as lawful. The Court’s orders received immense public attention as the constitutional complaints were filed by Volkswagen AG, Jones Day, and the firm’s lawyer in connection with the “diesel emissions scandal”. Besides, the orders were discussed intensely among legal experts, as the Court severely limited legal privilege in Germany. This article examines the Court’s orders and its consequences, in particular with regard to internal investigations. In addition, the authors draw a comparison with legal privilege under U.S. law and discuss possible options to avoid extensive disclosure of documents and data. Finally, they demand legislative action and request the legislator to provide adequate safeguards for internal investigations.

In the end of 2015, the legislative yuan of Taiwan reformed the criminal confiscatory system in a significant way. The core idea of the new provision is to abolish the quality of subordinate sentence of criminal confiscation and make it an independent effect different from penalty and rehabilitative measure. The most important reforms are types the confiscation of criminal benefits a balanced measure quasi-unjustified enrichment, adds provisions about confiscating criminal incomes of third-party, and judges can announce confiscation independently, which are based on the spirit of depriving criminal benefits as far as possible. Besides, legislators also proclaimed the retroactive effect of the new provision. Nevertheless, this article will point out that the new provision promotes the modernization of criminal confiscatory system, but in some places violates the constitutional law.

Economic and tax crimes account for a significant proportion of criminal activity and result in considerable economic damage. In Germany, two of the most prominent offenders in this area in recent years were Thomas Middelhoff and Uli Hoeneß, both of whom served jail sentences. Taking advantage of the widespread media coverage of both cases, the following paper draws on economic theory to compare prison terms with fines. It argues that fines are preferred from an economic perspective and can therefore be considered a useful firstchoice punishment in cases involving white-collar and tax crimes. The paper sees itself in this regard as a plea.

How do multinationals create a glocal identity of compliance? This article focuses on putting this quest to an end, dissecting multidisciplinary approaches to solve the compliance glocalization problematics. It starts with the saga of the glocalization neologism, followed by the philosophical- and psychodynamics of compliance and its moral foundations in Kantianism, the development of integrity into actual business ethics and the vehemence of crosscultural awareness and management when doing business internationally. Finally, it establishes the Three Stages Theory and the EMB Guidelines for the glocalization of leadership, as the ordinary solution to compliance glocalization.

With the growth of open access publishing there has been a concomitant growth in the number of predatory publishers. This article considers why open access has arisen and the various models under which it operates before considering the nature of predatory publishers and what can be done to stop them.