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…

This paper gives a survey of the current state of competition in the German Broadband access market. Existing regulations and their impact on the deployment of high-speed Internet access are evaluated. It is…

This report provides an overview on recent developments in innovation policy in Germany in the period October 2001 to September 2002. It consists of a characterisation of main actors and policy instruments in…