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Borderlines between administrative and criminal law using the example of criminal tax law

June 2023 until January 2024 (completed) FFF-Funding Project

Project Description

Criminal tax law is a subfield of commercial criminal law. The state's forms of response to tax crime "oscillate" between criminal criminal law and administrative criminal law both in the Principality of Liechtenstein and in the DACH countries (Germany, Austria, Switzerland). The penalties therefore range from a small fine to imprisonment. The planned project attempts to explore the borderlines between the two sub-areas of criminal law - administrative and criminal criminal law. The focus is on the Liechtenstein legal system in criminal tax law.

Relevance to Liechtenstein

The proposed project undertakes a thorough review of the legal foundations in the Principality of Liechtenstein, including case law and literature. It aims to contribute to making dynamic processes at the intertwined levels of legislation, jurisprudence, science and society visible and better understandable. There is currently no in-depth and systematic study of administrative and criminal criminal law in Liechtenstein, especially including criminal tax law. Moreover, the constant inclusion of the Swiss criminal tax law system ensures both scientific and economically practical synergy effects in relation to this neighboring country.

Scientific, Economic and Societal Impact

The work is committed to serving three goals in particular with its results in the Principality of Liechtenstein and in the DACH countries: (1) First, it is to provide insights for work in legal practice. (2) In addition, it should be the basis for further discussions on legal policy. (3) Finally, it should be a stimulus for further research to integratively strengthen the research location in the Principality of Liechtenstein.

Keywords

Criminal law Tax law

Participating Institutions

Economic Criminal Law, Compliance and Digitalisation / Project Lead

Project Participants

Employee
Mag. Dr. Günther Schaunig BA
- Principal Investigator
Postdoc (Law) - Economic Criminal Law, Compliance and Digitalisation
Principal Investigator
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Employee
Prof. Dr. Konstantina Papathanasiou LL.M.
- Project Coordinator
Professor - Economic Criminal Law, Compliance and Digitalisation Chair - Senate
Project Coordinator
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Publications

Grenzüberschreitendes Leben und Arbeiten - Cross-border Life and Work

April 2015 until April 2019 (completed) FFF-Funding Project

Project Description

Emerging public policies and advanced information technologies (IT) have created new opportunities for work and life that thrive in global value chains and markets. Life, in general, and work, in particular, are increasingly organized across borders of various kinds, and are subject to rapid change. Still, life and work have been determined by infrastructure and technologies of the 19th and 20th centuries, for instance, in energy. As a consequence, new strategies and measures are required for both physical and virtual spaces in which work and life occur. Moreover, the two are increasingly interwoven-IT for virtual collaboration has created opportunities for remote work, digitization has led to pervasive ubiquity, and boundaries between work and the life outside work have been diminishing. As a result, mobility innovations, renewable resources, efficiency and sufficiency, and responsible use of IT play an increasingly important role.

Relevance to Liechtenstein

Liechtenstein is situated in a region that is characterized by cross-border commuting, cross-border life, and intense cross-border economic activity, primarily involving Switzerland, Austria, and Germany. The project studies (1) the actionable spaces that cross-border work and life create for individuals and organizations, (2) the success factors of border-crossing agglomerations, (3) how competition between different jurisdictions shape philanthropic ventures and the creation of "philanthropy hubs," (4) how wealth is managed across borders, (5) how funds are raised across borders, and (6) how entrepreneurial ventures are established and managed across borders. The unit of analysis is Liechtenstein and the project is thus of high regional relevance.

Keywords

Information technology climate change Family Owned Companies Spatial Development Philantrophy Venture finance site selection life and work cross-border inter-disciplinary Wealth Management resilience

Participating Institutions

Forschungsförderungsfonds der Universität Liechtenstein / Sponsor Hilti Chair of Business Process Management / Project Lead Liechtenstein-Institut / Partner European Research Center for Information Systems (ERCIS) / Partner International Scociety of City and Regional Planners (ISOCARP) / Partner

Project Participants

Prof. Dr. Stefan Seidel
- Project Coordinator
Project Coordinator
Employee
Prof. Dr. Martin Angerer
- Project Collaborator
Professor - Innovative and Digital Finance Academic Director MSc IF - Liechtenstein Business School
Project Collaborator
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Employee
Prof. em. DI MAAS Peter Droege
- Project Collaborator
Project Collaborator
Employee
Dr. Barbara Fuchs
- Project Collaborator
Project Collaborator
Employee
PD Dr. habil. Stefan Güldenberg
- Project Collaborator
Project Collaborator
Employee
Prof. Dr. Michael Hanke
- Project Collaborator
Professor - Finance Dean - Liechtenstein Business School
Project Collaborator
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Employee
Prof. Dr. Dr. Sascha Kraus
- Project Collaborator
Project Collaborator
Employee
Prof. em. Dr. Marco J. Menichetti
- Project Collaborator
Professor Emeritus - Liechtenstein Business School
Project Collaborator
Employee
Dr. Bernd Schenk
- Project Collaborator
Senior Lecturer - Liechtenstein Business School Academic Director BSc in Business Administration - Liechtenstein Business School
Project Collaborator
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Employee
Univ.-Prof. Dr. Francesco A. Schurr
- Project Collaborator
Visiting Professor - Company, Foundation and Trust Law
Project Collaborator
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Employee
Prof. Peter A. Staub
- Project Collaborator
Project Collaborator
Employee
Prof. Dr. Jan vom Brocke
- Project Collaborator
Visiting Professor - Information Systems and Process Science
Project Collaborator
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Employee
Prof. Dr. Martin Wenz
- Project Collaborator
Professor - Business Management Taxation and Tax Law Academic Director - Liechtenstein Executive School
Project Collaborator
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Employee
Dr. Tanja Kirn
- Project Collaborator
Head - Center for Economics Assistant Professor - Liechtenstein Business School
Project Collaborator
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Employee
Prof. Dr. Dirk Zetzsche LL.M. (Toronto)
- Project Collaborator
Project Collaborator
Employee
Dr.-Ing. Anis Radzi BArch MUrbDes
- Project Collaborator
Project Collaborator

Green Information Systems for Belief Formation in Organizational Sustainability Transformations

January 2013 until September 2015 (completed) FFF-Funding Project

Project Description

Public and business organizations, a dominant part of our society, have always been a main contributor to the degradation of our natural environment, through their resource consumption, greenhouse emissions, and wastage production (Melville, 2010). Information systems (IS) have become a key resource to assist organizations in their efforts of implementing environmental sustainability (Thibodeau, 2007). Specifically, it has been suggested that information systems can play a meaningful role in altering individual beliefs about the natural environment (Bengtsson & Ågerfalk, 2011; Melville, 2010). These beliefs, in turn, impact on individual behavior, thereby inducing sustainability actions (Melville, 2010). An example for information systems that aim to influence individual beliefs about the natural environment are software cockpits that show environmental indicators such as carbon emissions, energy consumption or paper consumption, and that allow an open and inclusive dialog about the sustainability topic. However, to date, it is unclear how to design information systems that influence beliefs about the natural environment (Melville, 2010).
In order to fill this gap, the intended study seeks to investigate how organizations can design and implement information systems that change beliefs about the natural environment in general, and about sustainability transformations in particular.

Relevance to Liechtenstein

Liechtenstein companies increasingly seek to become environmentally sustainable as they react to normative, regulative, and cultural cognitive pressures exerted by the external environment. The project develops important knowledge about how information systems can be built that support key processes related to sensemaking in such transformations.

Keywords

Information Systems Sustainable development, sustainable economics Organisational development

Participating Institutions

IT services department / Partner Forschungsförderungsfonds der Universität Liechtenstein / Sponsor Hilti Chair of Business Process Management / Project Lead

Project Participants

Prof. Dr. Stefan Seidel
- Principal Investigator
Principal Investigator
Employee
Prof. Dr. Jan vom Brocke
- Project Collaborator
Visiting Professor - Information Systems and Process Science
Project Collaborator
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Employee
Dr. Nadine Székely
- Project Collaborator
Research Manager - Research Management
Project Collaborator
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Employee
Dr. Leona Chandra Kruse
- Project Collaborator
Project Collaborator

Publications

Green Bonds and trustworthy Societal Impact

February 2019 until August 2023 (completed) PhD-Thesis

Project Description

The popularity of sustainable investments, as for example is measured with ESG-Factors, has increased massively over the last decade. However, to measure the true impact of sustainable investments (through "green bonds" in my research) an adequate and consistent framework as well as an analysis of this specific type of investments if currently lacking. The focus of my research will be centered around the topic of "green bonds". By qualitatively defining the preferred framework for the certification of green bonds, discussing current standards as well as providing an in-depth analysis of them. Furthermore, the valuation of green bonds and the differences with their brown/conventional counterparts, as well as the properties of green bonds will be assessed.

Keywords

Sustainability Society Green Bonds

Participating Institutions

Chair in Business Administration, Banking and Financial Management / Doctoral instiution

Project Participants

Employee
Dr. rer. oec. Hendrik Adriaan Idema MSc
- PhD-Student
PhD-Student
Employee
Prof. em. Dr. Marco J. Menichetti
- Supervisor
Professor Emeritus - Liechtenstein Business School
Supervisor
Employee
Prof. Dr. Dirk Schiereck
- Co-Supervisor
Co-Supervisor

Green Bond Standards and Societal Impact

February 2019 (completed) Preproposal PhD-Thesis

Project Description

The popularity of sustainable investments, as for example is measured with ESG-Factors, has increased massively over the last decade. However, to measure the true impact of sustainable investments (through "green bonds" in my research) an adequate and consistent framework as well as an analysis of this specific type of investments if currently lacking. The focus of my research will be centered around the topic of "green bonds". By qualitatively defining the preferred framework for the certification of green bonds, discussing current standards as well as providing an in-depth analysis of them. Furthermore, the valuation of green bonds and the differences with their brown/conventional counterparts, as well as the properties of green bonds will be assessed.

Keywords

Sustainability Society Green Bonds

Project Participants

Employee
Dr. rer. oec. Hendrik Adriaan Idema MSc
- PhD-Student
PhD-Student
Employee
Prof. em. Dr. Marco J. Menichetti
- Supervisor
Professor Emeritus - Liechtenstein Business School
Supervisor

Global Minimum Taxation and Corporate Tax Systems

since April 2024 PhD-Thesis

Project Description

The dissertation project focuses on the relationship between the Global Minimum Tax and corporate tax systems. Corporate tax systems and regulations across the world vary significantly in their underlying principles and their approach to tax. Taxes are a significant location factor for attracting and maintaining investment and, thus, for economic prosperity. Therefore, the peculiarities of a jurisdiction's tax laws and regulations create complexities and uncertainties in light of the Global Minimum Tax that challenge the competitive position of both high- and low-tax jurisdictions. The dissertation revolves around three, possibly four, research projects. The first research project aims to analyse the effectiveness of corporate tax systems in capturing substance-based 'value added' in the context of the Global Minimum Tax. The project examines the role of the tax rate differential between high- and low-tax jurisdictions, which is expected to be reduced by the Global Minimum Tax, in the incentive of a multinational group to shift profits artificially. The second research project assesses the impact of GloBE on high- and low-tax jurisdictions with diverse economic structures that provide a variety of tax incentives. As part of the planned research projects, the third project will examine the impact of the Global Minimum Tax on tax neutrality provisions. A special focus lies on the effects of the Global Minimum Tax on Allowance for Corporate Equity provisions in the context of various similar regulations in Europe, as well as the EU's ongoing efforts to reduce the corporate income tax bias towards debt financing. Both the second and the third projects rely on a model-based Effective Tax Rate methodology. The fourth project reviews and evaluates the method of implementation of the Global Minimum Tax into domestic legislation in Liechtenstein and could, if appropriate, also become part of the dissertation.

Participating Institutions

Business Management Taxation and Tax Law / Doctoral instiution

Project Participants

Employee
StB Niklas Kaiser M.Sc.
- PhD-Student
Research Assistant / PhD Student - Business Management Taxation and Tax Law
PhD-Student
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Employee
Prof. Dr. Martin Wenz
- Supervisor
Professor - Business Management Taxation and Tax Law Academic Director - Liechtenstein Executive School
Supervisor
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Prof. Dr. Dirk Kiesewetter
- Co-Supervisor
Co-Supervisor

Conformity and guarantees in the digital single market: new challenges for Liechtenstein

February 2020 until January 2021 (completed) FFF-Funding Project

Project Description

Recently, the European Commission has presented its Digital Single Market Strategy for Europe. The Commission estimates that bringing down trade barriers in the digital world could contribute an additional EUR 415 billion to European GDP. Therefore, the European Commission aims at fostering economic growth while providing a high level of consumer protection.
As part of the Digital Single Market Strategy, the European legislator has issued two directives on the sale of goods that will soon affect Liechtenstein and the European Economic Agreement as well. After all, Liechtenstein has an imminent interest in bringing down trade barriers for cross-border digital trading in order to allow national companies to participate in the European single market.
Transposing the directive into national law will pose new challenges to the national legislator. The research project focuses on these challenges by defining the European parameters and identifying the national need for action.

Relevance to Liechtenstein

Liechtenstein ist bekannt als Innovationsstandort und beheimatet zahlreiche international tätige Unternehmen. Großes Interesse gilt daher den EWR-rechtlichen Rahmenbedingungen für das Anbieten digitaler Produkte, die durch zwei Richtlinien auf europäischer Ebene grundlegend umgestaltet worden sind. Rechtssicherheit ist auch für liechtensteinische Verbraucher, die digitale Produkte erwerben und denen dabei besondere Rechte eingeräumt werden, von zentraler Bedeutung. Das Forschungsprojekt arbeitet nicht nur den einschlägigen Rechtsrahmen auf, sondern soll zusätzlich Handlungsperspektiven für den liechtensteinischen Gesetzgeber bei der Umsetzung der Richtlinien in nationales Recht aufzeigen.

Participating Institutions

Chair for Banking and Financial Market Law / Project Lead

Project Participants

Employee
Prof. Dr. Bernhard Burtscher
- Principal Investigator
Professor - Banking and Financial Market Law Deputy Chair - Senate
Principal Investigator
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Employee
Mag. Dr. Rainer Silbernagl
- Principal Investigator
Principal Investigator

Publications

Shaping the development of renewable energies in line with spatial constraints - Development of a GIS-based evaluation tool using the example of the planning region Northern Thuringia

September 2011 until July 2017 (completed) PhD-Thesis

Project Description

This PhD-project focuses on combining "space" and "energy". Against the background of the imminent energy transition the use of renewable energies is increasingly gaining in importance. As a result many conflicts arise over land utilization. In order to resolve resulting challenges, different levels of spatial planning have to reconciled and coordinated.

The principal objective of this work is to develop a GIS-based assessment system that collects, processes and visualizes all relevant geographically referenced data so that informed decisions about sustainable energy planning can be reached.

The project will investigate
  • the spatial impact of a maximum expansion of renewable energy potential
  • synergies, but also conflicts with other land uses
  • how the expansion of renewable energies can be promoted and managed compatibly with the help of existing or new regional planning instruments.

The PhD-Thesis is part of the University of Liechtenstein´s research focus "Sustainable Urban Design and Planning". As model region for the inquiry and the development of the evaluation system serves the Planning Region Northern Thuringia.

Keywords

Renewable energy Regional Planning Geografic Information System GIS Spatial Planning Instruments

Participating Institutions

Institute of Architecture and Planning / Doctoral instiution

Project Participants

Employee
Dr. sc. Ariane Ruff
- PhD-Student
PhD-Student
Employee
Prof. em. DI MAAS Peter Droege
- Supervisor
Supervisor
Prof. Dr. Ulf Hahne
- Co-Supervisor
Co-Supervisor

Generic Strategies and Firm Performance in SMEs: A Longitudinal Study of Austrian SMEs

July 2006 until August 2009 (completed) Internal Project

Project Description

Partner: Austrian Research Centers GmbH

The research project studies the impact of generic strategies on firm performance using a longitudinal study of small and medium-sized firms in Austria. In two surveys, data on the strategic behavior and performance of the same group of firms was gathered for the period from 1992 to 2002 with the particular aim of capturing strategic persistence and its link to performance. Three generic strategies were classified - the cost-efficiency, differentiation, and combination strategies - and their long-term impact on profitability, turnover and employment growth examined. We argue that the combination strategy is a viable strategic choice for SMEs in particular in the competitive environment of a small, open economy such as Austria. Our results reveal that a combination strategy performs better with respect to profitability and growth than no strategy at all and achieves even higher profitability than a differentiation strategy. Moreover, companies which changed their strategy over time were not inferior compared to firms which followed a pure or combination strategy

Keywords

Knowledge Management Business management Regional economic research Organisational development Strategic Management

Participating Institutions

Chair in International Management / Project Lead

Project Participants

Employee
PD Dr. habil. Stefan Güldenberg
- Principal Investigator
Principal Investigator

Publications

Generating Shared Value: A Corporate Brand Perspective for SMEs

March 2013 until September 2014 (completed) FFF-Funding Project

Project Description

This research project investigates the emerging concept of shared value generation, which is an approach for reinventing capitalism to create benefits for both the society AND organizations (Porter and Kramer, 2011). Having close links to Corporate Social Responsibility (CSR) or discussions evolving around sustainability, the concept of shared value involves creating economic value in such a way that also creates value by ad-dressing the needs and challenges of society as well, and so connects social progress with business success.

Keywords

Marketing Entrepreneurship

Participating Institutions

Forschungsförderungsfonds der Universität Liechtenstein / Sponsor Van Riemsdijk Chair in Entrepreneurship / Project Lead

Project Participants

Employee
Prof. (FH) Dr. habil. Christine Vallaster
- Principal Investigator
Principal Investigator
Employee
Dr. rer. oec. Nadine Poser
- Project Collaborator
Project Collaborator
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