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Searched for Taxes and Choice of Organizational Form or Location.
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• News // 15.03.2005

  ZEW President Wolfgang Franz on the Term “Human Capital”

  literature. Either the deficits discussed in the PISA studies stretch far beyond the school room or the choice of this particular “non-word” is an expression of a conscious, ideologically motivated strategy to [...] grew on trees. After all, “fair trade” sounds a lot better than “international competition over locations”. The fact that recipients of long-term unemployment benefit are forced to disclose their assets [...] social benefits they are calling for might be funded, they can’t come up with anything beyond a wealth tax before complaining about the exodus of capital from Germany to Luxembourg. Such critics prefer to dedicate
• Publications // 15.05.2006

  ZEW Discussion Paper - International Tax Planning in the Age of ICT

  transfer pricing system, the choice of the form and location of investments abroad as well as hybrid forms of co-operation. For each instrument, both current and non-current tax issues are considered. We [...] international tax differential by choosing the optimal location and form of investment and by allocating functions and risks. Thus, companies can pay more attention to the tax-optimal choice between int [...] objective of international tax planning consists of minimising the effective tax rate of the whole company or group. In this paper, it is examined for several instruments of international tax planning whether new
• Press Releases // 03.12.1998

  Statement on Proposed Tax Reform

  conditions. - Tax Burden and Tax Revenues The reform measures of 1999 include a relieving effect through the reduction of the tax rate, as well as a burdening effect through the broadening of the tax assessment [...] majority of cases the increase of the tax burden leads to a considerable decrease in attractiveness for Germany as a business location. Eco-Tax Reform The proposed ecological tax reform 1999 barely has any impact [...] draft legislation for the corporate tax reform for 1999, 2000 and 2002 with respect to its economic impact on the business sector, as well as some aspects concerning the tax system. Thereby, the resulting effects
• Press Releases // 04.12.1998

  Corporate Tax Reform – Government Coaltition’s Plans are Insufficient

  of the tax burden leads to a considerable decrease in attractiveness for Germany as a business location. The proposed ecological tax reform 1999 barely has any impact on the business’ overall tax situation [...] industrial sectors concerning the tax situation. Furthermore, the objective of a long-term improvement in climate protection will not be achieved through the proposed ecological tax reform. For this purpose, it [...] European-wide environmental tax. These are the findings of an analysis carried out by the Centre for European Economic Research (ZEW) in Mannheim in collaboration with tax expert Prof. Otto H. Jacobs of
• Projects // 01.01.2005

  The Permanent Establishment Definition in the Age of ICT

  fair division of the tax substrate and can counteract the partly feared shift of the tax revenue from resource states to residence states. Thus, a fair division of the tax revenue between the states [...] leading to several changes within the organizational structures. Since the process of producing goods and services is often decentralised and independent of certain locations, companies and their employees are [...] changes have an impact on the applicability of international corporate tax law. A company doing business abroad is liable to tax in the source country if it has a permanent establishment there. The existence
• Projects // 01.01.2002

  E-Commerce and International Corporate Taxation

  profits, an adaptation of the definition of the criteria for the location of the management to forms of a management which is variously located and mobile as well as an enlargement of the permanent establishment [...] to observable changes within the organizational structures of the economy. A "virtualization" can be observed in the internal organization of enterprises, in new forms of co-ordination between enterprises [...] producing goods and services makes use of mobile production factors in various locations. Furthermore, an organizational decentralization can be observed within the enterprise where a modularization of