RabelsZ 90 (2026): New Issue Alert

Key Takeaways

• Insull and Kreuger scandals underpin 1933‑34 US securities law
• Delaware‑style opt‑out liability model proposed for high‑growth firms
• German cooperative audits may clash with EU freedom of establishment
• CJEU’s close‑link test reshapes mandatory EU conflict‑of‑law rules
• GDPR and Data Act classification impacts cross‑border data contracts

Pulse Analysis

The latest issue of RabelsZ 90 (2026) underscores the growing importance of open‑access legal scholarship. By publishing under a CC BY 4.0 licence, the journal removes pay‑wall barriers, allowing scholars, regulators, and corporate counsel worldwide to engage with cutting‑edge research instantly. This model not only broadens the reach of nuanced comparative analyses but also encourages interdisciplinary dialogue, a critical factor as law increasingly intersects with technology and global finance.

A recurring theme across the articles is the tension between historical precedent and contemporary regulatory needs. The deep‑dive into the Samuel Insull and Ivar Kreuger scandals illustrates how early 20th‑century financial fraud shaped the 1933‑34 U.S. securities framework that still serves as a global benchmark. Meanwhile, the comparative study of director liability in Delaware and Switzerland proposes an opt‑out mechanism that could shield high‑growth firms from excessive personal risk, potentially influencing corporate‑governance reforms in multiple jurisdictions.

The issue also tackles the evolving landscape of EU private international law. Analyses of mandatory audits for German cooperatives and the classification of GDPR and Data Act provisions reveal friction points between national regulations and the EU’s freedom of establishment. By advocating for the application of Rome I and II rules to data‑sharing contracts, the journal offers a pragmatic pathway for harmonising cross‑border digital transactions. Collectively, these contributions equip decision‑makers with evidence‑based recommendations to navigate the complex interplay of law, economics, and technology.