The recent advancement of agent-based modeling is characterized by higher demands on the pa-rameterization, evaluation and documentation of these computationally expensive models. Accordingly, there is also a growing request for “easy to go” applications just mimicking the input-output...

The adequate pricing of intellectual property ("IP") for tax reporting is a largely unsettled issue. Transactional profit-based methods are on the rise although only rated as "methods of last resort" by the OECD. This paper focuses on regulated profit splitting and compares this transfer pricing...

In dem dynamischen Umfeld globaler Unternehmensnetzwerke gewinnt die kollaborative Zusammenarbeit zwischen Unternehmen an Bedeutung. Schwerpunkte hierbei bilden die Verbesserung von Planungsverfahren, die Integration von IT-Systemen und der Einsatz von neuen Technologien.1 Eine dieser...