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The political economy of bilateralism and multilateralism
institutional choice in international trade and taxation -
Die Problembereiche und Zweifelsfragen bei der Umsetzung der Regelungen zur Bekämpfung von hybriden Gestaltungen
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Risk diversification and tax competition
the influence of risk correlations and tax provisions on tax competition -
The impact of ICT on profit allocation within multinational groups
arm's length pricing or formula apportionment? -
Residence based taxation of risky assets and capital export neutrality
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Tax competition and transfer pricing disputes
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The Impact of ICT on Profit Allocation within Multinational Groups : Arm's Length Pricing or Formula Apportionment?