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dc.contributor.authorSchäfer, Anneen_US
dc.contributor.authorSpengel, Christophen_US
dc.date.accessioned2009-02-16T14:48:05Z-
dc.date.available2009-02-16T14:48:05Z-
dc.date.issued2004en_US
dc.identifier.urihttp://hdl.handle.net/10419/24034-
dc.description.abstractThe increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most important factors for the creation of value. Besides, geographic distances tend to be less relevant. The main 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 chances of minimising the effective tax rate emerge with the use of ICT and to what extent new risks occur. The analysis comprises the (re)location of a company?s residence, the (re)allocation of functions and risks, the implementation of a 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 conclude that, due to ICT, it is easier to make use of the 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 international locations and the importance of this instrument to reduce the effective tax rate is further strengthened by the use of ICT.en_US
dc.language.isoengen_US
dc.publisherZentrum für Europäische Wirtschaftsforschung (ZEW) Mannheimen_US
dc.relation.ispartofseriesZEW Discussion Papers 04-27en_US
dc.subject.jelH25en_US
dc.subject.ddc330en_US
dc.subject.keywordInternational Company Taxationen_US
dc.subject.keywordTax Planningen_US
dc.subject.keywordInformation and Communication Technologiesen_US
dc.subject.keywordElectronic Commerceen_US
dc.subject.stwSteuerplanungen_US
dc.subject.stwinternationalen_US
dc.subject.stwMultinationales Unternehmenen_US
dc.subject.stwStandortwahlen_US
dc.subject.stwInformationstechniken_US
dc.subject.stwComputergestütztes Verfahrenen_US
dc.titleInternational Tax Planning in the Age of ICTen_US
dc.typeWorking Paperen_US
dc.identifier.ppn385183623en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zewdip:1854-
Appears in Collections:ZEW Discussion Papers
Publikationen von Forscherinnen und Forschern des ZEW

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