The European Low-wage Employment Research network (LoWER), started in 1996, will continue its activities with a focus on the uncertain position of the low skilled in societies that are increasingly functioning on…
The minimisation of the tax burden of expatriates is a fundamental part of a companys planning of international assignments. In several countries, expatriates are subject to special tax privileges which intent on…
There are many differences in the tax accounting rules applied by the member states of the European Union. However, with reference to self-developed intangibles there has been no major study conducted so far.…
The progress of EU member countries with regard to the Lisbon agenda is evaluated on the basis of structural indicators. The design and composition of this list of structural indicators were assessed in the course…
The project was concerned with the analysis of the institutional and regulatory framework for private equity (PE) funds and real estate investment trusts (REITs) in an international comparison. In the first part…
The increasing importance of international assignments goes on with the internationalisation of business activities. Due to the high number of assignments companies are required to minimise the assignment costs.…