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Michael Preißer, Christian Rödl, Stephan Seltenreich - Erbschaft- und Schenkungsteuer

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Michael Preißer (ed.), Christian Rödl (ed.), Stephan Seltenreich (ed.)

Erbschaft- und Schenkungsteuer

2018

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Anhang 4 Trusts S. 1509-1522

„… Nachlasstrusts, IStR 1996, 575; Jülicher, In der Trust-Falle des ErbStG, IStR 1999, 106; Jülicher, Die …” „… Eigentum am Trustvermögen in Form von Erträgen und letztendlich bei Auflösung des Trusts, in Form der …” „… «, »simple trust«, »bare trust«) und den Trust mit weitgehendem Ermessen des Trustee (»discretionary trust …”

§ 26 ErbStG Ermäßigung der Steuer bei Aufhebung einer Familienstiftung oder Auflösung eines Vereins S. 1179-1182

„… Zwischenberechtigte angesehen, die während des Bestehens des Trusts Auszahlungen aus dem Trustvermögen erhalten (s …” „… ....................................................... 4 2.3 Auflösung des (vermögensbindenden) Trusts …” „… Erbschaftsteuerreform, ZEV 2017, 17; Zondler/Zöller, Vermögensübertragungen auf einen US-Trust unter …”

Anhang 3b Großbritannien S. 1435-1442

„… nicht direkt zugerechnet werden, • Ausschüttungen durch Trustees eines solchen Trusts, • die Beendigung …” „… eines solchen Trusts, soweit das Trustvermögen nicht auf eine natürliche Person oder einen …” „… , fällt der Nachlass an die Krone (Bona vacantia). Eine Besonderheit stellt der sog. Statutory trust dar …”

§ 15 ErbStG Steuerklassen S. 1061-1078

„… ) .......................................... 56 3.2 Sonderregelung bei Familienstiftungen, Familienvereinen und ausländischen Trusts (§ 15 Abs. 2 …” „… , Familienvereinen und ausl ndischen Trusts (§ 15 Abs. 2 ErbStG) 3.2.1 Familienstiftungen 59Als Familienstiftung gilt …” „… ndischen Trusts (§ 15 Abs. 2 ErbStG) § 15 3.2.2 Familienvereine 60 Ein Familienverein setzt voraus, dass …”

Anhang 3e Kanada S. 1453-1456

„… Errichtung eines Trusts geschaffen werden. 7Das Erbrecht Kanadas kennt kein Pflichtteilsrecht im deutschen …” „… Kanada und Anteile an bestimmten Trusts. 13 Die Capital gains tax fällt grundsätzlich an bei der …” „… eines vom Zuwendenden errichteten Trusts ist. Weiterhin ist die Übertragung der Wohnung des Erblassers …”

Stichwortregister S. 1523-1548

„… – Steuerzahlung § 21, 43 – Trust § 21, 79 – Übersetzung von Urkunden § 21, 115 – Verfassungswidrigkeit § 21, 11 …” „… Anh 2, 73 Diplomatischer Vertreter § 34, 40 Discretionary trust Anh 4, 9 Diskriminierungsverbot Anh 2 …” „… an Erbprätendenten § 7, 395 Gleichstellung von Trusts mit rechtsfähigen Stiftungen § 7, 660 …”

Anhang 3l USA S. 1493-1508

„… sog. Joint bank accounts; • der Pay-on-death (POD) account (oder auch Totten trust genannt), bei der …” „… ; • die lebzeitig begründeten Trusts. 5 Die gesetzliche Erbfolge folgt einem Parentelsystem, das dem des …” „… Todesfall) und durch Eingehung eines Partnership agreement oder die Errichtung eines Trusts erfolgen. Gerade …”

§ 7 ErbStG Schenkungen unter Lebenden S. 307-494

„… ) ............................................................... 632 9 Erwerb bei Errichtung einer Stiftung und Bildung eines Trusts (§ 7 Abs. 1 Nr. 8 ErbStG …” „… ) ..................................................................................... 641 10 Auflösung einer Stiftung, eines Vereins oder eines Trusts (§ 7 Abs. 1 Nr. 9 ErbStG) 648 11 …”

§ 3 ErbStG Erwerb von Todes wegen S. 131-234

„… , 22. Aufl. 2016; Zondler/Zöller, Vermögensübertragungen auf einen US-Trust unter Berücksichtigung …”

§ 9 ErbStG Entstehung der Steuer S. 503-534

„… ) .......................................... 80 2.5 Stiftung und Trust (§ 9 Abs. 1 Nr. 1 Buchst. c ErbStG …” „… 2 ErbStG überholt. Nunmehr wird der Übergang des Vermögens auf den Trust als Erwerb von Todes …” „… wegen behandelt (s. § 3 Abs. 2 Nr. 1 Satz 2 ErbStG) und der Übergang des Vermögens vom Trust auf die …”

§ 20 ErbStG Steuerschuldner S. 1115-1132

„… (z.B. ein Trust) Rechtsfähigkeit besitzt. Mit dem 2011 neu eingeführten § 7 Abs. 8 ErbStG wird der …” „… ausländischem Recht errichteten Trust nach § 3 Abs. 2 Nr. 1 Satz 2 ErbStG oder nach § 7 Abs. 1 Nr. 8 Satz 2 …” „… ErbStG entsteht, ist der Trust selbst der Steuerschuldner, denn die Vermögensmasse wird wie ein Erwerber …”

Anhang 1 Internationales Erbrecht S. 1369-1388

„… Rechtsinstituts des Trusts zu nennen. Auch kann es Probleme bereiten, dass ein ausländischer Staat eine …” „… , Gesellschaftsrecht, Rechte, die auf andere Weise als durch Verfügung von Todes wegen übergehen, Trusts, dingliche …”

§ 21 ErbStG Anrechnung ausländischer Erbschaftsteuer S. 1133-1154

„… insbesondere die Absicht verfolgt, eine Steueranrechnung bei Einschaltung von Trusts nach amerikanischem oder …” „… Vermögens auf den Trust. Im Inland erfolgt die Besteuerung erst bei Auskehrung an den Begünstigten und …”

Titelei/Inhaltsverzeichnis

„… .................................................................................................................... 1493 Anhang 4 Trusts …”

§ 2 ErbStG Persönliche Steuerpflicht S. 101-130

„… ausländischer Familienstiftungen und Trusts kann es zu einer inländischen Steuerpflicht kommen, wenn aufgrund …” „… (Vermögen von Familienstiftungen und Trusts). Preißer 123 8.2 Umfang der Besteuerung § 2 162 Schulden und …”

§ 14 ErbStG Berücksichtigung früherer Erwerbe S. 1041-1060

„… ErbStG durch Verwendung von Trusts, ZEV 2010, 500; Ruhmannseder, Falschangaben zu Vorschenkungen in …”

Anhang 2 Internationales ErbStR S. 1389-1412

„… Rechtsinstitut, wie z.B. im Fall eines Trusts, ist eine Anpassung des ausländischen Rechtsinstituts an das …”

§ 13b ErbStG Begünstigtes Vermögen S. 903-1004

doi.org/10.34156/9783791042442

Kai Ambos - Rome Statute of the International Criminal Court

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Kai Ambos (ed.)

Rome Statute of the International Criminal Court

Series: Beck International

Volume 2022

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Article 79. Trust Fund S. 2302-2311

„… 3B2 9.1.580; Page size: 160.00mm Article 79 Trust Fund 1. A Trust Fund shall be established by …” „… collected through fines or forfeiture to be transferred, by order of the Court, to the Trust Fund. 3. The …” „… Trust Fund shall be managed according to criteria to be determined by the Assembly of States Parties …”

Article 116. Voluntary contributions S. 2832-2837

„… never accepted voluntary contributions in support of its own work,2 although a trust fund has been …” „… voluntary contributions – other than those relating specifically to the Trust Fund for the benefit of …” „… practice of the UN and the ad hoc Tribunals, donations are held in trust funds. Similarly, voluntary …”

Article 75. Reparations to victims S. 2240-2263

„… reparations be made through the Trust Fund provided for in Article 79. 4. Before making an order under this …” „… Trust Fund for Victims can play under Article 79 of the Statute. The jurisprudence of the Court in its …” „… on reparations was delegated to the Trust Fund for Victims. 11Principles on fair restitution to …”

Article 113. Financial Regulations S. 2811-2817

„… Court, to the Trust Fund [for Victims]’.21 9 The FRR stipulate all aspects of management of funds …” „… Trust Fund for Victims is an entity with a certain level of functional independence from the Court, it …” „… financial statements, the Trust Fund is, like the Court, subject to the External Auditor’s scrutiny.36 27 …”

Article 114. Payment of expenses S. 2817-2820

„… monetary terms. The term however excludes any moneys that the ICC Trust Fund for Victims verses into …” „… Secretariat of the ASP; the Secretariat of the Trust Fund for Victims; the Independent Oversight Mechanism …” „… ‘fund’ in the Statute is in Article 79, referring to the ICC Trust Fund for Victims; the latter, however …”

Article 118. Annual audit S. 2842-2846

„… are issued publicly for both the Court15 and the Trust Fund for Victims,16 alongside the Committee on …” „… the Secretariat of the Trust Fund for Victims, including its yearly financial statements: like the …” „… ’, ICC-ASP/18/12, 23 Jul. 2019. 16 See, e.g., ‘Financial statements of the Trust Fund for Victims for the …”

Article 78. Determination of the sentence S. 2290-2302

„… . Determination of the sentence 23 Art. 78 Khan/Ellis 2301 3B2 9.1.580; Page size: 160.00mm Article 79 Trust Fund …” „… 1. A Trust Fund shall be established by decision of the Assembly of States Parties for the benefit …” „… , by order of the Court, to the Trust Fund. 3. The Trust Fund shall be managed according to criteria to …”

Article 119. Settlement of disputes S. 2846-2855

„… of venal corruption. 10 See also Article 75 (reparations to victims) and fn. 18 re the Trust Fund for …” „… Clark/Meisenberg 3B2 9.1.580; Page size: 160.00mm – disagreements concerning management of the Trust Fund for the …” „… perhaps imagine some disputes involving, say, disagreements on financing or the management of the Trust …”

Article 109. Enforcement of fines and forfeiture measures S. 2747-2753

„… and forfeitures go to the Trust Fund for Victims. Thus, the Statute lays down a very limited number of …” „… collected through fines or forfeiture to be transferred to the Trust Fund set up for the benefit of victims …”

Article 115. Funds of the Court and of the Assembly of States Parties S. 2820-2832

„… collected through fines or forfeiture to the Trust Fund set up for the benefit of victims and their families …” „… the Trust Fund identified in Article 79. 5 The issue of the financing mechanism of the Court was …” „… never accepted voluntary contributions in support of its own work,2 although a trust fund has been …”

Article 112. Assembly of States Parties S. 2767-2811

„… website on “Victims and affected communities, reparations and Trust Fund for Victims …” „… on victims and affected communities, Trust Fund for Victims and reparations’, 28 Nov. 2014. 38 …” „… Article 79 to establish a Trust Fund for the benefit of victims of crimes covered within the jurisdiction …”

Article 77. Applicable penalties S. 2273-2290

„… Trust Fund in accordance with Article 79 of the Statute. 15 This is the first time in international …” „… transferred to a Trust Fund for victims. 27At the Diplomatic Conference several delegations stressed the need …” „… forfeiture will be transferred to a Trust Fund for victims. Reference is here also made to the provision on …”

Article 42. The Office of the Prosecutor S. 1508-1522

„… necessarily judicially curbed and controlled. This is necessary for the Court to enjoy trust and legitimacy in …” „… , such as trust funds, may play an important role for certain activities undertaken by the Court. Such …”

Index S. 3037-3064

„… Council if crime of aggression 8bis 80 ff. B Beneficiaries of the Trust Fund 79 5 ff. Binding effect of …” „… seq. Trial Division 34 6 ff., 7 Trial management 81 73 Trial without undue delay 67 25 ff. Trust Fund …” „… – responsibilities 43 18 ff. – staff 43 21 Victims of sexual violence 68 21 Victims Trust Fund 79 1 ff. Victims …”

Article 108. Limitation on the prosecution or punishment of other offences S. 2739-2747

„… and forfeitures go to the Trust Fund for Victims. Thus, the Statute lays down a very limited number of …”

Article 36. Qualifications, nomination and election of judges S. 1448-1460

„… needed to remain seized of overseeing the reparation proceedings managed by the Trust Fund for Victims …” „… judicial office. In particular, the qualities a person must possess to be trusted with the highest judicial …”

Titelei/Inhaltsverzeichnis

„… ............................................................................................. 2290 Article 79. Trust Fund …”

Article 68. Protection of victims and witnesses and their participation in the proceedings S. 2001-2037

Article 71. Sanctions for misconduct before the Court S. 2108-2127

„… that counsel deserve a high degree of trust, and a high degree of protection against any discretionary …” „… which are justified only upon the basis that they can be trusted not to abuse them. It unfortunately …”

Article 86. General obligation to cooperate S. 2452-2457

„… obligations, whatever their source, is the principle of good faith. Trust and confidence are inherent in …”

Article 20. Ne bis in idem S. 1091-1129

„… Doctrine of Res Judicata in ICL’, (2003) 3 ICLRev 195; Vajda, M., ‘The Trust Is Not Blind – Reviewing the …” „… Idea of Mutual Trust in the EU in the Context of Conflicts of Jurisdiction and Ne Bis in Idem Principle …”

Article 57. Functions and powers of the Pre-Trial Chamber S. 1690-1710

„… transferred to the Trust Fund for the benefit of victims (Article 79(1) und (2)). 101 Article 93(1)(k). 102 …”

Article 103. Role of States in enforcement of sentences of imprisonment S. 2701-2722

„… : 160.00mm Trust Fund (Article 79), Recommendations for the Court RPE (1999); Tolbert, D. ‘The ICTY and the …”

Article 51. Rules of Procedure and Evidence S. 1586-1608

„… Conduct for Counsel; and the Regulations of the Trust Fund for Victims. For the interrelationships between …”

Article 93. Other forms of cooperation S. 2529-2562

„… the effective functioning of the Court, the Chamber emphasized the essential relationship of trust …”

Table of Cases S. 2931-3037

„… Al Faqi Al Mahdi, ICC-01/12-01/15 TC VIII, Decision on the Updated Implementation Plan from the Trust …” „… ff. AC, Judgement on Reparations Order, ICC-01/04-01/07-3778-Red, 8 Mar. 2018 75 1, 16, 23 Trust Fund …”

Article 74. Requirements for the decision S. 2190-2240

Article 98. Cooperation with respect to waiver of immunity and consent to surrender S. 2585-2672

Article 8. War crimes S. 317-686

Article 7. Crimes against humanity S. 135-317

Article 3. Seat of the Court S. 49-98

„… , acting as a kind of trustee for the fresh born judiciaries.12 The parties deferred signing the contracts …” „… case of the ICC, there is no pre-existing body available to act as a kind of trustee or quartermaster …” „… speaking, ICC does not have any authority over those persons, but it acts like a kind of trustee for the …”

Article 22. Nullum crimen sine lege S. 1149-1170

„… could be trusted to delineate clearly the crimes which might ultimately be charged against their own …”

Article 61. Confirmation of the charges before trial S. 1761-1835

doi.org/10.17104/9783406779268

Alessio Zaccaria, Martin Schmidt-Kessel, Reiner Schulze, Alberto Maria Gambino - EU eIDAS Regulation

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Alessio Zaccaria (ed.), Martin Schmidt-Kessel (ed.), Reiner Schulze (ed.), Alberto Maria Gambino (ed.)

EU eIDAS Regulation

Series: Beck International

Volume 2020

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Section 3. Qualified trust services S. 198-212

„… obliged to inform the body in charge of running the trusted list of qualified trust services providers …” „… inscribed on the trusted list, the qualified trust services provider may start with providing the qualified …” „… trust services to the users. Article 22 Trusted lists 1. Each Member State shall establish, maintain and …”

PART 1. INTRODUCTION S. 1-28

„… . Trust services …” „… ................................................................................................ ....... 20 a) A common framework to all trust services ............................................ 20 aa …” „… ) The categories of Trust services and the aspects related to trust services of which the regulation …”

Regulation (EU) No 910/2014 of the European Parliament and of the Council – Recitals S. 29-39

„… inclusion of qualified trust service providers and the qualified trust services they provide into trusted …” „… provisioning of qualified trust services. (46) Trusted lists are essential elements in the building of trust …” „… EUROPEAN PARLIAMENT AND OF THE COUNCIL of 23 July 2014 on electronic identification and trust services for …”

Section 1. General provisions S. 134-174

„… trusted lists and the possibility of using the EU trust mark (see especially Articles 22 and 23 of the …” „… trust and for the beneficiary, with the creation of a separate asset of which the trustee is formally …” „… 3B2 9.1.580; Page size: 160.00mm 240.00mm CHAPTER III TRUST SERVICES Section 1 General provisions …”

Section 2. Supervision S. 175-197

„… the power to conduct ex-post supervision over non-qualified trust-service providers on its own. 3 …” „… the qualified status of a trust-service provider. 13 b) Cooperation. Under Paragraph 4 (a), the …” „… question, whether a trust-service provider complies with personal data protection rules, part of its audits …”

Article 4. Internal market principle S. 63-69

„… provision of trust services in the territory of a Member State by a trust service provider established in …” „… trust services that comply with this Regulation shall be permitted to circulate freely in the internal …” „… e-identification and trust services, CLSR 2015, 773; Reich, Elektronischer Geschäftsverkehr und Grundfreiheiten in …”

Article 2. Scope S. 46-47

„… identification schemes that have been notified by a Member State, and to trust service providers that are …” „… established in the Union. 2. This Regulation does not apply to the provision of trust services that are used …” „… Identification and Trust Services: an effort towards the elimination of barriers for electronic transactions and …”

Article 1. Subject matter S. 40-45

„… certificate for a trust service (see Art. 24). Once authorised and added on a list (a so-called trusted list …” „… of security of electronic identification means and trust services this Regulation: (a) lays down the …” „… trust services, in particular for electronic transactions; and (c) establishes a legal framework for …”

Article 3. Definitions S. 48-62

„… to Art. 23, after the registration in the trusted list, qualified trust service providers can use the …” „… natural or legal person that relies upon an electronic identification or a trust service; 7) public sector …” „… by a qualified trust service provider and meets the requirements laid down in Annex I; 16) trust …”

Section 7. Electronic registered delivery services S. 324-333

„… , DuD 2015, 687; Leone, EU Regulation no. 910/2014 on Electronic Identification and Trust Services: An …” „… .; Gobert, Le règlement européen du 23 juillet 2014, 41. Chapter III. Trust servicesArt. 43 324 Faccioli …” „… also open new market opportunities for Union trust service providers to offer new pan- European …”

Section 5. Electronic seals S. 276-315

„… present clearly and recognizably the services they provide (’qualified trust service’ means a trust …” „… of a qualified certifier, with that of qualified trust service provider).5 Section 5 Electronic seals …” „… III. Trust servicesArt. 35 276 Gatti Reemers Publishing Services GmbH O:/Beck/Zaccaria_Schuze/3 …”

Section 4. Electronic signatures S. 213-275

„… DuD 2015, 687; Leone, EU regulation n. 910/2014 on electronic identification and trust services: an …” „… eIDAS-Verordnung – Die Sicht eines qualifizierten Trust Service Providers, in DuD 2014, 675; Sosna, EU-weite …” „… : Taruffo (ed.), La prova nel processo civile, in: Trattato di diritto civile Chapter III. Trust servicesArt …”

Section 6. Electronic time stamps S. 316-323

„… Electronic Identification and Trust Services: An Effort Towards the Elimination of Barriers for Electronic …” „… ......................................................................................... 3 Chapter III. Trust servicesArt. 41 316 Scaramuzzino Reemers Publishing Services GmbH …” „… seal of the qualified trust service provider, or by some equivalent method [Art. 42(1), point (c)].1 3b …”

Annex IV. Requirements for qualified certificates for website authentication S. 378-380

„… , qualified trust service providers managing electronic signature creation data on behalf of the signatory may …” „… data unambiguously representing the qualified trust service provider issuing the qualified certificates …” „… period of validity; (f) the certificate identity code, which must be unique for the qualified trust …”

Section 8. Website authentication S. 334-336

„… be provided by a qualified trust service provider, that is, by a trust service provider referred to …” „… les services de confiance (eIDAS): analyse approfondie, p. 44. Chapter III. Trust servicesArt. 45 334 …” „… authentication 1The creation, verification and validation of certificates for website authentication is a trust …”

Titelei/Inhaltsverzeichnis

„… Regulation Regulation (EU) 910/2014 on electronic identification and trust services for electronic …” „… Regulation EU no. 910/2014 on electronic identification and trust services for electronic transactions in the …” „… ) ....................................................................................... 19 D. Documentary formalism for the digital age – building trust (Schmidt-Kessel …”

Article 7. Eligibility for notification of electronic identification schemes S. 93-95

„… Observations on the Proposed Regulation for Electronic Identification and Trust Services for Electronic …” „… 910/2014 on Electronic Identification and Trust Services for Electronic Transactions in the Internal Market …” „… Trust Services: An Effort Towards the Elimination of Barriers for Electronic Transactions and Internal …”

Annex III. Requirements for qualified certificates for electronic seals S. 378

„… , qualified trust service providers managing electronic signature creation data on behalf of the signatory may …” „… data unambiguously representing the qualified trust service provider issuing the qualified certificates …” „… period of validity; (f) the certificate identity code, which must be unique for the qualified trust …”

Article 48. Committee procedure S. 357-369

„… of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust …” „… electronic identification and trust services.20 Uniform conditions ensure an effective implementation of the …” „… trust services is underlined, without compromising Member States’ existing structures for identity …”

Annex I. Requirements for qualified certificates for electronic signatures S. 377

„… trust service provider issuing the qualified certificates including at least, the Member State in which …” „… , which must be unique for the qualified trust service provider; (g) the advanced electronic signature or …” „… advanced electronic seal of the issuing qualified trust service provider; (h) the location where the …”

Annex II. Requirements for qualified electronic signature creation devices S. 377

„… trust service provider issuing the qualified certificates including at least, the Member State in which …” „… , which must be unique for the qualified trust service provider; (g) the advanced electronic signature or …” „… advanced electronic seal of the issuing qualified trust service provider; (h) the location where the …”

Article 12. Cooperation and interoperability S. 126-133

„… paragraphs 5 and 6 with a view to fostering a high level of trust and security appropriate to the degree of …” „… set out in eIDAS. Those conditions should help Member States to build the necessary trust in each …” „… trust services for electronic transactions in the internal market was adopted15. 1. The nodes 11 This …”

Article 9. Notification S. 106-109

„… ; Dumortier/Vandezande, Critical Observations on the Proposed Regulation for Electronic Identification and Trust Services …” „… , Regulation (EU) No 910/2014 on Electronic Identification and Trust Services for Electronic Transactions in …” „… no. 910/2014 on Electronic Identification and Trust Services: An Effort Towards the Elimination of …”

Article 52. Entry into force S. 374-376

„… certificates for electronic signatures are entitled to be regarded as qualified trust service providers for a …” „… limit, the certification-service-provider referred to above is downgraded to a non qualified trust …” „… treatment to be reserved to trust service providers, who provide trust services other than electronic …”

Article 10. Security Breach S. 110-120

„… proposed Regulation for electronic identification and trust services for electronic transactions in the …” „… , Trustcom/BigDataSE/ISPA, 426 (2016); Leitold/Zwattendorfer, STORK: Architecture, Implementation and Pilots, ISSE, 131 …” „… institutes a circle of trust6 amongst them. While it is not obligatory to notify any eID schemes, the …”

Article 46. Legal effects of electronic documents S. 337-344

„… market, building of trust in electronic transactions, and security reinforcement of electronic …” „… identification means and trust services – this provision is mainly finalized to the implementation of the first …” „… qualified as a trust service2. This systematic choice – which differs from the one of the Proposal for a …”

Article 51. Transitional measures S. 373

„… , that certification-service-provider shall be considered as qualified trust service provider under this …” „… to in paragraph 3, that certification-service-provider shall not be considered as qualified trust …”

Article 5. Data processing and protection S. 70-80

„… Regulation and the mutual recognition regime for trust services set forth by the Regulation regarding …” „… , Washington, 2002, p. 391; Leone, EU-Regulation n. 910/2014 on Electronic Identification and Trust Services …” „… Directive 95/46/EC concerning confidentiality and security of processing should be respected by trust …”

Article 50. Repeal S. 371-372

„… aspects of trust services were regulated in different legislative acts1. II. Areas of improvement of the …” „… Directive (Recital no. 3)5, regulating other trust services, boosting coordination of national supervision …”

Article 6. Mutual recognition S. 81-92

„… Trust Services: An Effort Towards the Elimination of Barriers for Electronic Transactions and Internal …” „… ; Seegebarth, Perspektiven aus der eIDAS-Verordnung. Die Sicht eines qualifizierten Trust Service Providers …” „… identification, and: 2) one dedicated to trust services, in which, moreover, is also regulated an electronic …”

Article 8. Assurance levels of electronic identification schemes S. 96-105

„… in mind, the eIDAS Regulation seeks to enhance trust in electronic transactions in the internal …” „… (art. 6–12), separately from the trust services (electronic signatures, electronic seals, electronic …” „… Journal of the European Union. Those conditions should help Member States to build the necessary trust in …”

Article 11. Liability S. 121-125

„… liability in the Regulation: one concerning electronic identification (Art. 11) and one concerning trust …” „… from 22.11.2019 12:52:30 3B2 9.1.580; Page size: 160.00mm 240.00mm regard to the trust service …”

Article 47. Exercise of the delegation S. 345-356

„… trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC, OJ …” „… that a high level of security and interoperability in electronic identification and electronic trust …”

doi.org/10.17104/9783406759017

Kai Lucks - Praxishandbuch Industrie 4.0

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Kai Lucks

Praxishandbuch Industrie 4.0

2017

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21 Connected Trust für Industrie 4.0 – Tom Köhler S. 247-254

„… __02__[Druck-PDF]/Version: 08.08.17 - 10:43/Seite:247 21 Connected Trust für Industrie 4.0 Tom Köhler …” „… erfordert zwingend »Connected Trust« und die Gestaltung von Führungsverantwortung für Industrie 4.0 mit …” „… Machbaren unabdingbar zum schnellen Umsetzen führen (s. Abb. 21.1). 21 Connected Trust für Industrie 4.0 …”

Stichwortverzeichnis S. 841-858

„… Connected Cars 151 (siehe auch automatisiertes Fahren) Connected Trust 248 – risikobasierter Ansatz 252 …” „… Connected-Trust-Strategie 253 Corporate Accelerator 425 – Abgrenzung zum Inkubator 427 Corporate-Accelerator-Programme …”

Titelei/Inhaltsverzeichnis

„… _Lucks__00b__[Druck-PDF]/Version: 08.08.17 - 10:42/Seite:IX 21 Connected Trust für Industrie 4.0 …”

7 Die Mikroelektronik als Rohstoff einer Industrie 4.0 – Jens Drews und Robert Weichert S. 73-86

„… des Vertrauens (Root-of-Trust) in einem vertrauenswürdigen System. Nur über angriffsresistente …”

8 Neue Chancen und Gefahren einer Industrie 4.0 – Christian Plath und Martin Kügler S. 87-102

„… zentraler Bestandteil des Risikomanagements werden muss. Im 7 EY: Creating trust in the digital world …”

18 Executive Search im digitalen Zeitalter – Sörge Drosten und Tiemo Kracht S. 217-222

„… Führungskräftesegment arbeitet, sondern auch der »Karrierepartner« der Kandidaten, die einen Trusted Advisor für die …”

Die Autoren S. 811-840

„… M&A-Aktivitäten im Bereich Cybersecurity als Trusted Advisor auf der Käufer- oder Verkäuferseite. E-Mail …”

doi.org/10.34156/9783791038520

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Marketing ZFP

Browse Volumes: Marketing ZFP

MAR Volume 45 (2023) Issue 2 ISSN Online: 0344-1369

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Carsten D. Schultz, Friederike Paetz Trust in Digital Voice Assistants: A Fundamental Determinant for Companies’ and Customers’ Engagement in Voice Commerce S. 4-21

„… institution-based trustand trusting intentions in this context of digital innova-tions, whereas disposition to trust …” „… constructs disposition totrust, institution-based trust, trusting beliefs, and trustingintentions. For …” „… to trustingbeliefs and trusting intentions. The personality-basedtrust argues for trust development …”

Daniel Baier, Joerg Koenigstorfer Editorial S. 2-3

„… four articles.Carsten D. Schultz and Friederike Paetz discuss in thefirst article with the title “Trust …” „… that missing trust andperceived privacy risk are major reasons for the up tonow rather infrequent use …” „… . They discuss various paths forcompanies to strengthen trust and so to increase engage-ment in voice …”

Titelei/Inhaltsverzeichnis S. 1

„… PaetzTrust in Digital Voice Assistants:A Fundamental Determinant forCompanies’ and Customers’ Engagementin …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Research Articles Trust in Digital Voice Assistants: A Fundamental Determinant for Companies’and …”

Mohamed Souka, Markus Rump, Michael Löffler, Reinhold Decker Enhancing Internal Branding Outcomes through Customer Experience Management: New Empirical Insights from the Automotive Industry S. 22-34

„… between inter-personal trust, employee satisfaction and employee loyalty. To-tal Quality Management and …” „… , S. (2014). The impacts of employee benefits, proce-dural justice and managerial trustworthiness on …”

Nicola E. Stokburger-Sauer, Verena Hofmann, Heike Hebborn, Anna Teresa Wanisch Effects of COVID-19 onWell-Being and Customer Loyalty: A Life Event Perspective S. 35-48

„… . https://www.midss.org/sites/default/files/cope.pdfCloutier, C., & Ravasi, D. (2021). Using tables to enhance trust-worthiness in qualitative research …”

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