WiSt - Wirtschaftswissenschaftliches Studium

The global minimum tax represents a major step forward in international tax policy, aiming to reduce profit shifting and tax avoidance by multinational enterprises. This article places the topic within the OECD’s “Pillar Two” framework,...

This article explores the impact of artificial intelligence on human resource management. It focuses on both the opportunities – such as increased efficiency, data-driven decision-making, and personalized HR processes – and the risks, including...

Global public debt has risen sharply in recent years. With the end of the low-interest-rate period, interest burdens and gross financing needs are increasing, putting the debt sustainability of many countries under pressure. Early warning indicators...

The Maastricht Treaty created the European Central Bank (ECB) as a “European Bundesbank”. Like the German central bank, it was to be independent, strive for price stability as its primary target and refrain from any form of monetising government...

ChatGPT has catapulted AI into the public consciousness as an everyday tool for everyone. Of course, AI has long since taken on many other tasks – in areas with clearly defined processes, but also in those that require knowledge and creativity....

Capital structure represents a key determinant of firm value. Theoretical frameworks such as the Modigliani-Miller theorem, trade-off theory, and pecking-order theory offer differing explanations for whether and how financing decisions can influence...