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dc.contributor.authorSchäfer, Anneen
dc.contributor.authorSpengel, Christophen
dc.date.accessioned2009-02-16T14:48:05Z-
dc.date.available2009-02-16T14:48:05Z-
dc.date.issued2004-
dc.identifier.urihttp://hdl.handle.net/10419/24034-
dc.description.abstractThe 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.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x04-27en
dc.subject.jelH25en
dc.subject.ddc330en
dc.subject.keywordInternational Company Taxationen
dc.subject.keywordTax Planningen
dc.subject.keywordInformation and Communication Technologiesen
dc.subject.keywordElectronic Commerceen
dc.subject.stwSteuerplanungen
dc.subject.stwinternationalen
dc.subject.stwMultinationales Unternehmenen
dc.subject.stwStandortwahlen
dc.subject.stwInformationstechniken
dc.subject.stwComputergestütztes Verfahrenen
dc.titleInternational Tax Planning in the Age of ICT-
dc.typeWorking Paperen
dc.identifier.ppn385183623en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:1854en

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