Univ., Diss.--Halle, 2001. / Literaturverz. S. 272 - 297.

Diss., Univ. Paderborn, 2007.

The OECD's public discussion draft 'BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances' proposed a series of rules for the OECD model. The draft for Article X, "Entitlement to Benefits," the first five paragraphs of which are described therein as "specific antiabuse rule aimed at treaty shopping", are meant to establish a limitation on benefits provision. Article X(6) contains a general antiabuse rule. The analysis carried out here shows that upon closer examination, the proposed antiabuse rule turns out to have no legal relevance. Yet the mere existence of this rule will cause uncertainty, and individual tax administrations and courts will not be deterred from using it as a basis for the denial of treaty benefits. Similar and equally justified criticism would also be directed against any other tax rule that makes combating tax avoidance subject to a combination of objective and subjective requirements. When it is not certain whether an arrangement chosen by a taxpayer is covered by a treaty provision, practitioners will not ask for the object and purpose of the treaty provision but will apply a vague antiabuse provision instead, and the facts will be assessed based on the practitioner's legal instinct and not from the law. Alternatively, tax administrations and courts will be tempted to restrict themselves to the alleged clear wording and to ignore the object and purpose of the legal provisions. If, however, the OECD cannot be prevented from introducing a general antiabuse rule similar to Article X(6) into the model, it will not only impair the quality of the OECD model but will also contribute to its loss of significance because not all states will be able to accept such a rule in their treaties. (author's abstract) / Series: WU International Taxation Research Paper Series

Universiẗat, Diss.--Erlangen-Nürnberg, 2007.

Univ., Diss.--Tübingen, 2004. / Literaturverz. S. 765 - 789.

Prevalence findings for 1995 of illicit drug use as well as DSM-IV abuse and dependence are reported from a representative population sample of 3,021 respondents from Munich, Germany, aged 14–24 years. Results are based on personal interviews using the M-Composite International Diagnostic Interview (M-CIDI) with its DSM-IV diagnostic algorithms. Findings indicate that more than 30% of the adolescents and young adults are or have been using one or more illicit drugs at least once in their life. Men were slightly more likely to ever use drugs and used them more frequently than women. Cannabinoids were by far the most frequently used type of drug, followed by various stimulating drugs and hallucinogens. There is also considerable polysubstance use among 14- to 24-year-olds. Criteria for DSM-IV abuse without dependence were met by 4.1% of all men and 1.8% of all women, a dependence syndrome of any type of illicit drug was diagnosed in 2.5% of the men and 1.6% of the women. Cumulative age of onset incidence analyses suggest that substance use starts early, in about one-third before the age of 16 years and continues to rise for most drugs throughout adolescence and young adulthood. Overall these findings suggest that substance use and substance disorders are more prevalent than suggested in most previous German studies.

This report presents findings of a community survey of 3,021 adolescents and young adults aged 14–24 years in Munich, Germany, carried out to determine the prevalence of use and abuse of and dependence on ecstasy, amphetamines and hallucinogens. The response rate was 71%. Results: (1) In 1995, 4% of the male and 2.3% of the female respondents aged 14–24 reported the use of ecstasy. Ecstasy-related substances (amphetamines and chemically related substances) were reported by 3.6% of men and 1.6% of women. Hallucinogens were reported slightly less frequently by 3% of men and about 2% of women (LSD combined with others). (2) Compared to findings from a 1990 survey this constitutes a substantial, at least twofold, increase in consumption rate of both types of substances. (3) Among lifetime users of both ecstasy and related substances as well as hallucinogens about two thirds could be regarded as regular users. (4) The prevalence of DSM-IV abuse and dependence on ecstasy and related substances is about 1%, identical to rates of hallucinogen abuse and dependence. Findings also point to a significant dependence potential for both substances. (5) Furthermore, considerable overlap between the two substances was found. Conclusion: Our study suggests a substantial increase in both the use of ecstasy and related substances as well as hallucinogens. The data further suggest that the increase is strongest in younger age groups, but the risk of first use of these substances continues to be present up to the age of 24 years. The higher proportion of women contributing to this increase is noteworthy.

The primary and secondary objectives of the Early Developmental Stages of Substance Abuse Study (EDSP) are described along with a detailed description of the overall design, special design features and instruments used. The EDSP is a 5-year prospective study with three waves of assessments. Special design features are the linkages with family genetic investigations as well as neuroendocrinological stress tests in high-risk subjects. Overall, 3,021 adolescents and young adults aged 14–24 years are included. The response rate for the baseline investigation was 71%. Diagnostic assessments were made by using a modified lifetime (baseline) and 12-month change version of the WHO-CIDI, adjusted for DSM-IV. Modifications refer to a more detailed quantitative assessment of symptoms and substance use variables as well as the inclusion of questions to assess course of disorders and subthreshold diagnostic conditions.

Objectives: To determine incidence and patterns of natural course of cannabis use and disorders as well as cohort effects in a community sample of adolescents and young adults. Method: Cumulative incidence and patterns of cannabis use and disorders were examined in a prospective longitudinal design (mean follow-up period=42 months) in a representative sample (N=2446) aged 14–24 years at the outset of the study. Patterns of cannabis use, abuse and dependence (DSM-IV) were assessed with the Composite International Diagnostic Interview (M-CIDI). Results: (1) Cumulative lifetime incidence for cannabis use (at second follow-up): 47%; 5.5% for cannabis abuse, 2.2% for dependence. (2) Men used and abused cannabis more often than women. (3) The majority of the older participants (18–24 years at baseline) had reduced their cannabis use at follow-up, while younger participants (14–17 years at baseline) more often had increased their use and developed abuse or dependence. (4) The younger birth cohort (1977–1981) tended to start earlier with substance (ab)use compared to the older birth cohort (1970–1977). (5) Cannabis use was associated with increasing rates of concomitant use of other licit and illicit drugs. Conclusions: Cannabis use is widespread in our sample, but the probability of developing cannabis abuse or dependence is relatively low (8%). The natural course of cannabis use is quite variable: about half of all cannabis users stopped their use spontaneously in their twenties, others report occasional or more frequent use of cannabis.

Anhand einer prospektiven epidemiologischen Verlaufsstudie an einer repräsentativen Bevölkerungsstichprobe von ursprünglich 14- bis 17jährigen Jugendlichen (N=1395) werden die Häufigkeit und die Verlaufsmuster des Konsums, des Mißbrauchs und der Abhängigkeit von Cannabis untersucht. Die Jugendlichen wurden persönlich mit Hilfe eines Interviews befragt, wobei als diagnostisches Instrument das M-CIDI mit seinen DSM-IV Algorithmen verwendet wurde. Die Ergebnisse aus der Basiserhebung ergaben, daß 1995 etwa 20% aller 14- bis 17jährigen - in der Mehrzahl wiederholt - Cannabis probiert hatten und 6% der Population einen regelmäßigen Gebrauch aufweisen. Die Einjahres-Inzidenz (= Auftreten neuer Fälle) für den Cannabisgebrauch der nun 15- bis 19jährigen betrug zum Zeitpunkt der Nachuntersuchung 20,1% für die Männer und 16,3% für die Frauen. Für den regelmäßigen Gebrauch wurden Inzidenzraen von 12% (Männer) und 8,4% (Frauen) ermittelt. Die Stabilität des Konsumverhaltens zwischen der Basis- und der Nachuntersuchung war relativ hoch un stieg mit höherem Initialkonsum an. Angesichts der hohen Gebrauchsrate von 32,4% bei den 15- bis 19jährigen bei der Nachuntersuchung ergab sich im Vergleich zu anderen psychotropen Substanzen eine relativ niedrige Prävalenz für Mißbrauch und Abhängigkeit (4%). Das Vorliegen einer Diagnose bei der Erstuntersuchung weist allerdings eine relativ hohe Stabilität über die Nachuntersuchungskette auf. / The paper examines the prevalence, incidence and stability patterns of cannabis use and dependence in a prospective epidemiological study of a random community sample of adolescents, aged 14 to 17 years (N=1395) at time 1. Assesments are based on personal interviews by trained clinical psychologists using the computerized DSM-IV lifetime and 12-month change version of the M-CIDI. Results indicate that in 1995 every fifth person aged 14 to 17 years had used cannabis at least once and 6% reported regular use. The 12-month incidence rates (i.e. proportion of the sample reporting first cannabis use in the last year) among subjects, 15 to 19 years of age at time 2, was high, with 20,1% of males and 16,3% of females reporting first use. The incidence of regular use was 12,0% (males) and 8,4% (females). The stability of consumption patterns from time 1 to time 2 was high. Increasing with higher initial consumption. Given the reexamined samples overall high cannabis consumption rates of 32,4%, the prevalence of clinically manifest DSM-IV abuse and dependence was low in comparison to other psychologic drugs (4%). However there was remarkable diagnostic stability over time in this age group of those with an initial diagnosis at time 1 receiving a diagnosis again at time 2.