In recent years, German companies have invested more in research and development (R&D) abroad. After a prolonged plateau period, the proportion of investment abroad rose to around 35 percent; concurrently R&D expenditure in Germany has continued to rise sharply. Growth abroad did not occur at...

Mit wachsender Bedeutung der Finanzmärkte hat sich auch das Konzept der wertorientierten Unternehmensführung immer stärker im Bereich der Realwirtschaft ausgebreitet. Die starke Stellung der Eigenkapitalgeber mit ihren Renditeansprüchen hat insbesondere den international agierenden...

India has risen internationally since the 1990s. The most important reasons for this success are its economic reforms since 1991 and new inter­national constellations since the East-West conflict. Both have earned the country a significantly greater say on global issues, but India’s rise is...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

This study systematically investigates two dimensions through which economic culture can be measured and compared between four EU countries: Slovenia, Germany, Austria and Denmark, and projects their respective impacts onto the management of an international Headquarter - subsidiary...