percentage of these branches are held by banks with large branch networks. This paper assesses the implications of these … developments by examining a series of simple branch performance measures and asking how these measures vary, on average, across … institutions with different branch network sizes. The key findings are that banks with 100 to 500 branches (mid-sized networks) had …

tax law. Others call the case‘‘Marks & Spencer revisited on the branch level.’’ In fact,both statements are correct. The … question is whetherthe country of the head office must take into accountlosses of a foreign branch, even though the … applicabledouble taxation convention provides for an exemptionof the branch profits in that country. Contrary to Marks& Spencer (C-446 …

Umsatzes mit neuen Produkten gemacht. Der Technologietransfer von den öffentlichen Forschungseinrichtungen wird dabei … dem Stichwort regionale High-Tech-Agglomerationen diskutiert wird, nicht auf den Technologietransfer aus. …