During the recent Uruguay Round film and television software was a major field of conflict between the United States and the European Community, and it is easy to predict that this will continue for the rest of the decade. Are the markets for film and television software really dominated by...

On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most signifi cant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate from 35% to 21%, the Tax Cuts and Jobs Act entails...

During the course of 1980 West German enterprises and private persons were responsible for approximately DM 8.16 bn in foreign investments. The sum total of German foreign investments has now reached a level of DM 74.2 bn. Both these figures indicate the increasing internationalisation of the...