The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most important factors for the creation of value. Besides, geographic distances tend to be...

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...

The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...

The liberal professions play an important role in the social and economic development of many European countries. They provide jobs, contribute to economic growth and fulfil important social-welfare functions. They typically provide services that are of high importance for the performance of...

The liberal professions play an important role in the social and economic development of many European countries. They provide jobs, contribute to economic growth and fulfil important social-welfare functions. They typically provide services that are of high importance for the performance of...

The liberal professions play an important role in the social and economic development of many European countries. They provide jobs, contribute to economic growth and fulfil important social-welfare functions. They typically provide services that are of high importance for the performance of...