Showing 1 - 10 of 176
, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income …
Persistent link: https://www.econbiz.de/10010298798
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …
Persistent link: https://www.econbiz.de/10010420395
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …
Persistent link: https://www.econbiz.de/10010957626
, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income …
Persistent link: https://www.econbiz.de/10005097568
We exploit a large reform of capital-gains taxation in Germany combined with portfolio-level daily panel data to study …
Persistent link: https://www.econbiz.de/10012296771
There is ample evidence that user-producer interaction is an important factor for successful innovations. It is often claimed that user-producer interaction is most effcient in close proximity. On the other hand, innovations are a major determinant for the export performance of firms. Does this...
Persistent link: https://www.econbiz.de/10010297302
Using panel data for German and Dutch firms from the services sector, this paper analyses the importance of ICT capital … complementary. The results show that the contribution of ICT capital deepening is raised when firms combine ICT use and …
Persistent link: https://www.econbiz.de/10010297322
For small high-tech firms international orientation is regarded as crucial for growth and long-term survival. Even newly founded technology based firms (NTBFs) are often internationally active shortly after their inception (?born globals?). However, in order to create jobs and have a sustainable...
Persistent link: https://www.econbiz.de/10010297389
The missing effect of investments of firms in information and communication technologies on productivity is studied by various recent papers (e.g. Oliner and Sichels 1994, Landauer 1995, Brynjolfsson and Hitt 1996). Several explanations are given for this missing link. Our paper deals with two...
Persistent link: https://www.econbiz.de/10010297561
Dem Neugründungsgeschehen in Dienstleistungsbranchen wird oft zugeschrieben, dass es einen wesentlichen Beitrag zum Strukturwandel zu einer wissensorientierten Wirtschaft leistet. Die hier vorliegende Arbeit untersucht die regionstypenspezifischen Unterschiede und Gemeinsamkeiten im...
Persistent link: https://www.econbiz.de/10010297624