Schäfer, Anne; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely … international corporate taxation shall be based on taxation according to the residence principle. … on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality …