The seventh issue of the ZEW Stock Option Watch deals with the costs of stock option programmes and their balance sheet presentation. The Centre for European Economic Research (ZEW) in Mannheim publishes the…
The Total Expense Ratio (TER) for investments funds, measured as the total costs of a fund as a percentage of the average fund volume during a business year, has increased in a number of European countries in…
The draft of the 2008 corporate tax reform produced by the working group “Reform der Unternehmenssteuer in Deutschland” (Reform of the German Corporate Tax) headed by Roland Koch (CDU) and Peer Steinbrück (SPD)…
Restricting the tax deductibility of interest expenses will result in a markedly lower degree of indebtedness of multinational corporations, thus raising taxable profits. At the same time, however, companies’…
In providing a framework for the exchange of emissions rights among firms, the EU emissions trading scheme introduced in 2005 carries great significance with respect to the climate protection goals of the Kyoto…
A further significant increase of DAX and DJ Stoxx 50 is apparently not to be expected until the end of the year. Analysts of German banks, questioned on a quarterly basis by the Centre for European Economic…
Since the year 2002 foreign investors have on average acquired about 200 German firms per year. That is, the number of foreign acquisitions in Germany exceeds the number of German acquisitions abroad by about…
Almost 63 per cent of the companies in Baden-Württemberg use computer-based applications to network and automate their business processes (e-business). There are however significant differences between the…
The vast majority of the experts questioned for the ZEW Energiemarktbarometer (Energy Market Barometer) support the determined measures of the European Commission to liberalise electricity markets. This applies…
