The study analyses the difference in profitability between Multinational affiliates and domestic firms regarding the financial sector and some European Countries, in the period 2003 -2011. Tax Heaven Countries are excluded.We segmented two different periods: the first period (2003-2007) is about...

In this paper is analyzed the case of the coordination between tangibles and intangibles. Moreover, scrutinized the issue of the arm's length principle with one new view, which is the fixed length principle. This established principle shows a way to face the tax losses from a global economic...

Viele Unternehmen stellen fest, dass die ausschließliche Betrachtung von quantitativen Unternehmenswerten zur Steuerung und Kontrolle von Unternehmen nicht ausreicht. In Entscheidungssituationen müssen qualitative Daten hinzugezogen werden. Dazu zählen beispielsweise die Organisations- und...