creation of value. Besides, geographic distances tend to be less relevant. The main objective of international tax planning … instruments of international tax planning whether new chances of minimising the effective tax rate emerge with the use of ICT and … conclude that, due to ICT, it is easier to make use of the international tax differential by choosing the optimal location and …

international institutions. Using three cases of highly internationalized sectors of the German economy - international tourism …

legitimacy of contemporary norm-making processes. This paper was first presented at the Inaugural International Programme …

. Due to the globalization of markets we should take an international view on mergers and their welfare effects. This paper … develops a Bertrand-model of an international heterogeneous market. It shows that there are neither positive incentives to … merge nor positive international welfare effects from a merger if there are no positive synergy effects. Furthermore, it …

versus the wrong, the good versus the bad over international business transactions, negotiations, advertisement and supply … business people. This paper's aim is to provide an introductory sketch on the cross-country issues facing international …

The multinationalization of corporate investment in recent years has given rise to a number of international tax … capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are …