The last decade has been marked by U.S. leadership on the Internet market. Consequently, in most parts of the world Internet access and usage is PC-centred. This is not the case in Japan, where Internet usage and electronic commerce in business-to-consumer markets is mainly promoted by mobile...

The structural diversity of the German banking market and the associated variety of business models is thought to have been an important factor in the stability of the German banking market in recent decades. This diversity is manifested both in the three-pillar structure of the German banking...

The analysis addresses the issues of how businesses interact in the light of continuous maturation of business-to-business e-commerce. The development of cheaper and more standardised information and communication technologies (ICTs) extends and deepens electronic networks, which may lead to...

E-commerce on the Internet will create new demands on taxation. In the field of income and business taxation there exists a large potential for profit-shifting into low-tax countries, especially concerning transfers of immaterial goods and transfer pricing. In the long run, this can lead to a...

Das Internet war über das letzte Jahrzehnt von einer ausgesprochenen US-Führerschaft geprägt. Als Folge ist der Umgang mit dem Internet in vielen Teilen der Welt PC-zentriert. Dies ist in Japan anders: Internet-Anwendungen und E-Commerce im Business-to-Consumer-Märkten verbreiten sich vor...

Förderbanken sehen sich verändernden Marktbedingungen mit niedrigen Zinssätzen, schnellem technologischen Wandel und einem erhöhten Interesse an Impact-Investitionen gegenüber. Dieses Umfeld stellt traditionelle Prozesse und Geschäftsmodelle in Frage, birgt aber auch eine Chance, neue und...

It has been an age-old debate whether the financial structure matters for the real economy’s efficiency and therefore for real outcomes. We suppose that varying socioeconomic conditions require appropriately designed corresponding financial sectors. For providing evidence, we firstly determine...