Woher Produkte und Dienstleistungen stammen, ist eine wirtschaftlich höchst relevante Information. Sie kann Vertrauen und Identität schaffen, Qualität garantieren und Nachfrage generieren. Am 1. Januar 2017 trat die sog. Swissness-Revision in Kraft, mit welcher die massgebenden gesetzlichen...

Intangible assets are intrinsically difficult to evaluate and compare, and this is a major source of their differential value. Due to their immaterial nature, they are frequently negotiated within multinational groups, so becoming sensitive to transfer pricing issues. OECD guidelines address the...

There has been much discussion of the differences in macroeconomic performance and prospects between the US, Japan and the euro area. Using Markov-switching techniques, in this paper we identify and compare specifically their major business-cycle features and examine the case for a common...