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Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commission s proposal to...

Now in its fourth edition, the Wieczorek/Schutze legal commentary is a virtual institution in the field of civil procedure. This fourteen-volume guide once again sets the standard for legal reference works. Based on solid legal scholarship, it comprehensively considers practical requirements and needs in relation to civil procedure.

The authorial team, which is composed of 33 legal scholars and practitioners- including several new younger members- ensures that the commentary remains true to its rich traditions, but at the same time is up-to-date for current and future...