Ziel dieser Studie ist es, für die 28 EU-Staaten sowie die Schweiz, Norwegen, Republik Mazedonien, Türkei, USA, Kanada und Japan effektive Steuersätze zu ermitteln. Dabei stützt sich die Berechnung der inländischen und grenzüberschreitenden marginalen und durchschnittlichen...

Whereas broadband coverage with speeds of up to 30 Mbit/s is quite high, Europe is generally lagging behind in the roll-out of high-performance, future-proof fibre networks (Fibre-To-The-Home/ Fibre-To-The-Building). Yet, some European countries have been quite successful in their efforts to...

This paper highlights the role of financial development in producing innovative products and services. The Venture Capitalists (VCs) plays a crucial role for the realization of product innovation and service innovation. Especially young entrepreneurs face the problem of financial constraints if...

The family protocol is a legal instrument that, regardless of the applicable corporate regulation, intends to organize the interaction between a family and their family-owned business, to clearly distinguish both spheres and most importantly, to plan the succession of the closely-held family...

With the rise of strategic outsourcing, the distribution of skills and competences between partners grows increasingly uneven. This misalignment reflects the complex distribution of responsibilities under outsourcing arrangements. Because each firm in an outsourcing arrangement may have to...