Multinationals have the opportunity to shift taxable profits to low tax countries by means of intragroup transactions. Although transfer prices must conform to the arm’s length standard, market prices are not…
Innovation success depends heavily on firm's ability to set priorities and select the most promising options from its project portfolio before the odds of success or failure become visible and reliable. We ask:…
Ein Berater erfüllt einerseits die Rolle des Wissensvermittlers, andererseits kann er die Funktion übernehmen, bestehende Probleme und geplante Maßnahmen verschiedenen Interessensgruppen gegenüber zu…
University technology transfer has attracted considerable attention in the literature with a focus on the institutions, the agents involved in technology commercialisation or the differentiation between formal…
The "Climate action and renewable energy package" proposed by the European Commission in the beginning of 2008 suggests auctioning as basic principle for allocation for the upcoming third trading phase of the…
