Schäfer, Anne; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2004
The increased use of information and communication technologies (ICT) leads to new ways of doing business … instruments of international tax planning whether new chances of minimising the effective tax rate emerge with the use of ICT and … conclude that, due to ICT, it is easier to make use of the international tax differential by choosing the optimal location and …