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DublinCore-Feld | Wert | Sprache |
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dc.contributor.author | Schäfer, Anne | en |
dc.contributor.author | Spengel, Christoph | en |
dc.date.accessioned | 2009-02-16T14:48:05Z | - |
dc.date.available | 2009-02-16T14:48:05Z | - |
dc.date.issued | 2004 | - |
dc.identifier.uri | http://hdl.handle.net/10419/24034 | - |
dc.description.abstract | The increased use of information and communication technologies (ICT) leads to new ways ofdoing business internationally. Nowadays, firm-specific intangible assets as well as services oftenconstitute the most important factors for the creation of value. Besides, geographic distances tend tobe less relevant.The main objective of international tax planning consists of minimising the effective tax rate of thewhole company or group. In this paper, it is examined for several instruments of international taxplanning whether new chances of minimising the effective tax rate emerge with the use of ICT andto 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 choiceof the form and location of investments abroad as well as hybrid forms of co-operation. For eachinstrument, 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 bychoosing 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 theimportance of this instrument to reduce the effective tax rate is further strengthened by the use ofICT. | en |
dc.language.iso | eng | en |
dc.publisher | |aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheim | en |
dc.relation.ispartofseries | |aZEW Discussion Papers |x04-27 | en |
dc.subject.jel | H25 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | International Company Taxation | en |
dc.subject.keyword | Tax Planning | en |
dc.subject.keyword | Information and Communication Technologies | en |
dc.subject.keyword | Electronic Commerce | en |
dc.subject.stw | Steuerplanung | en |
dc.subject.stw | international | en |
dc.subject.stw | Multinationales Unternehmen | en |
dc.subject.stw | Standortwahl | en |
dc.subject.stw | Informationstechnik | en |
dc.subject.stw | Computergestütztes Verfahren | en |
dc.title | International Tax Planning in the Age of ICT | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 385183623 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:zbw:zewdip:1854 | en |
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