Die vorliegende Studie liefert auf Basis einer Befragung von Unternehmen in Deutschland Ergebnisse zu deren Plänen, künftig mit anderen Unternehmen Data Sharing zu betreiben. An der Befragung beteiligten sich im Januar 2023 rund 1.400 Unternehmen aus dem Verarbeitenden Gewerbe und der...

Interoperability describes the ability of systems to share services and resources with other systems. It is used in many fields - in the law, in communications and payments systems, in healthcare systems and in military alliances, to name a few - and describes a large number of characteristics...

The 1944 "Bretton Woods Agreement" gave birth to the new international financial system marked by the centrality of the US dollar which is a crucial pillar of the global power of the United States. Over the past eight decades, the asymmetry of the shrinking US economic weight in the world...

The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...

Data is often defined as the ‘oil’ of the 21st-century economy: companies that successfully collect and process a large amount of data can provide more personalized services to their customers, develop new products, and reduce their production costs, thus becoming more competitive....