offshore destinations. For small firms, however, offshore outsourcing is a difficult undertaking as it involves high … outsourcing more accessible and manageable, although differences in the marketplace design result in varying outcomes across the …' transaction costs in offshore IT outsourcing. Second, we examine the effects of market entry barriers on outcomes of online …

technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of … only insufficiently the support of external tax advisers. Therefore, a considerable number of small businesses in Germany … could reduce their compliance cost burden by a higher degree of outsourcing tax processes. In contrast, we find no …