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Fiskus vorbeizuschleusen, Steuerparadiese unterbieten sich in der Konkurrenz um die Gelder Wohlhabender. In den USA müssen …
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multinational firms show that the tax sensitivity of debt is more modest than what one would expect given the incentives for profit …
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Intangible assets constitute a major value-driver for multi-national enterprises (MNEs). This is even more so for companies that rely on valuable intangibles rather than physical assets to generate financial returns. Intangibles such as patents, design, trademarks (or brands) and copyrights are...
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