This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types.…
We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in many aspects, contradicting the requirements for capital ownership neutrality and indicating…
Im Zuge der Debatte um Gewinnverlagerung multinationaler Unternehmen hat sich die Forderung nach einer länderbezogenen Offenlegung von betriebswirtschaftlichen und steuerlichen Daten, das sogenannte…
