Grundlagen der Zinsbesteuerung -- Zinsbesteuerung in ausgewählten Ländern -- Europarechtliche Rahmenbedingungen der Zinsbesteuerung -- Zinsbesteuerung vor dem Hintergrund des Leistungsfähigkeitsprinzips -- Zinsbesteuerung vor dem Hintergrund der Anforderungen des Europarechts --...

In the changing geography of innovation, multinational corporations play a key role as creators of knowledge. Innovation and the Multinational Firm investigates how innovation is managed within these firms by focusing particularly on subsidiaries and host-locations

Internationalization processes have long been a core topic of International Business research. Very little focus, however, was thereby put on how foreign subsidiaries themselves internationalize. Nicolas Lohr investigates how foreign subsidiaries of multinational corporations expand their...

International business scholars have conducted a considerable amount of research on both headquarters-subsidiary relationships and subsidiary roles. The horizontal relationships between foreign subsidiaries, however, have not gained much attention - although these linkages are important to the...

In the past decades, the notion of differentiated subsidiary roles within multinational network corporations has inspired a considerable amount of research. Surprisingly, the question of whether headquarters and subsidiary managers perceive a certain subsidiary’s role in the same way has been...

Allgemeine Grundsätze europäischer Gewinnermittlung -- Grundsätze europäischer Gewinnperiodisierung -- Grundsätze europäischer steuerlicher Gewinnobjektivierung -- Grundsätze europäischer Missbrauchsvermeidung und Sicherung von Besteuerungssubstrat.

Grundlagen der Untersuchung -- Rechtliche und wirtschaftliche Vorgaben -- Internationale Vorschriften zur Zinsabzugsbeschränkung -- Untersuchung alternativer Modelle zur Zinsabzugsbeschränkung -- Fazit.