Anne Schäfer

Centre for European Economic Research (ZEW)

P.O. Box 10 34 43

L 7,1 D-68161 Mannheim

Germany

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Scholarly Papers (2)

1.

International Tax Planning in the Age of Ict

ZEW - Centre for European Economic Research Discussion Paper No. 04-027
Number of pages: 48 Posted: 31 May 2004 Last Revised: 14 Aug 2008
Christoph Spengel and Anne Schäfer
Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 734 (34,891)

Abstract:

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International Company Taxation, Tax Planning, Information and Communication Technologies, Electronic Commerce

2.

ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation

ZEW Discussion Paper No. 02-81
Number of pages: 42 Posted: 30 May 2003
Anne Schäfer and Christoph Spengel
Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 432 (68,989)
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Abstract:

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International Corporate Taxation, Efficiency, Electronic Commerce, Information and Communication Technologies