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…
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…
Dieser Beitrag untersucht die personalwirtschaftlichen Aspekte der Fremdvergabe von IT-Leistungen. Er bietet einen systematischen Überblick über bestehende theoretische und empirische Arbeiten zum Thema…