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...

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...

This paper looks at the increasingly important role played by information technologies in "non-informational" services. The introduction of these technologies is linked to the complexification of the nature of the product. First, a definition of "non-informational" services is proposed. It is...