Johannes Becker – författare

This book demonstrates the analytical power of the concept of fragility as a central and defining aspect of global migration processes. To this end, the book brings together authors from the Americas, South Asia, the Middle East, and Europe, fostering a global dialogue on the social structuring of migration fragility in and between the Global North and the Global South. The various chapters of the book focus on two aspects. First, it discusses the multiplicity of the migrant as a social figure. There is not just one type of migrant, but a multiplicity of different fragile configurations that lead to the migrantization of people. Secondly, the same applies to the process of migration itself. There is a plethora of different articulations of fragility in crossing borders and organizing a new life somewhere else. Both perspectives show that the fragility of migration is not an aberration from “normality”. Fragility is an intrinsic part of the stabilization of social inequalities of migration between different migrants and different countries and regions of the globe. As such, this book is an important resource for researchers and students interested in the study of migration processes.

Die Autoren arbeiten die verfahrensrechtlichen Probleme auf, die sich in den letzten Jahren für den Bereich der Verrechnungspreise ergeben haben. Dazu analysieren sie aus empirischer und normativer Perspektive, welche praktische Relevanz die Dokumentationspflichten haben, wo sich welche Rechtsunsicherheiten im Verfahrensrecht der Verrechnungspreise ergeben, wie gewichtig sie sind, wie sie sich reduzieren lassen und wie der Zugang zu behördlichem, gerichtlichem und zwischenstaatlichem Rechtsschutz verbreitert werden kann.