Bach, Stefan; Hubbert, Markus; Müller, Walter - In: Vierteljahrshefte zur Wirtschaftsforschung 69 (2000) 4, pp. 657-678
E-commerce on the Internet will create new demands on taxation. In the field of income and business taxation there exists a large potential for profit-shifting into low-tax countries, especially concerning transfers of immaterial goods and transfer pricing. In the long run, this can lead to a...
