Probability-based online panels represent a comparably new and emerging form of data collection infrastructures. To date, there is little empirical evidence on online panel recruitment. This dissertation aims to fill the gap and contribute experimental evidence. The overall objective is to...

Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules...