The dissertation “Labour Market Flexibility between Risk and Opportunity for Gender Equality – Analyses of Self-employment, Part-time Work, and Job Autonomy” addresses the main research question: Is flexibility the key to a less gendered labour market, or does it rather foster more...

Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules...