Offshore outsourcing continues to gain prominence as the printing industrystrides into the future. With different segments of the industry looking at reducingcosts and, in exchange providing value-added services, more companies turntowards outsourcing services offshore as a solution. Although it...

This paper analyses the recently approved Lithuanian profit tax incentive for research and development [R&D] and measures the possible increase in business R&D intensity in the country due to the before mentioned tax incentive. Apart from this, it provides the expert opinion on the importance of...

Die Dissertation widmet sich dem Problem der fiskalischen Konsequenzen der konsumorientierten Steuern, die die unternehmerischen Gewinne unabhängig von der Rechtsform belasten. Im empirischen Teil der Arbeit wird der Untersuchungsgegenstand auf die zinsbereinigte Gewinnsteuer (allowance for...

Die Gründung eines eigenen Unternehmens ist ohne Kenntnis der wirtschaftlichen, finanziellen und steuerlichen Rahmenbedingungen nur schwer zu erreichen. Mit dieser Broschüre geben wir Ihnen hilfreiche steuerrechtliche Tipps zu den Fragen: Was sollten Sie bei den Vorüberlegungen zur...

Recent legislation and standard interpretations promulgated by governmental bodies and the Financial Accounting Standards Board (FASB) have attempted to address several issues related to corporate taxation. These issues include the lack of transparency regarding specific tax transactions, the...

Accountable Care Organizations are developing in the United States as a result of the Patient Protection and Affordable Care Act. A study is needed to evaluate an emerging issue of ACOs, quality improvement infrastructure, and the pharmaceutical industry. The convergence of these topics has not...

Corporate restructuring is normally analyzed with reference to economic imperatives and the inherited geographical structure of production. The economic landscape is assumed to be the consequence of private decisions made in response to these structural factors. If understanding and empirically...