Within a unified Europe that is heading towards ever more harmonization, it is interesting to examine why there exists such diversity in tax regimes among its countries. Is it possible that some of the decisions pertaining to taxation are based on latent cultural aspects? This study, set in a...

The paper discusses some definitions of knowledge as a potential source of competitive advantage. It reviews the literature pertaining to the assessment of knowledge assets. According to the resource-based view, which links the competitive advantage of organizations with resources and...