In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely … on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality … might arise and which alternatives might constitute a solution. As regards the scope of taxation, we recommend that …

, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income … for model companies belonging to different economic sectors. -- European Taxation ; Tax Harmonization ; Tax Accounting …