In the last few years, Information and Communication Technologies (ICT) have spread with increasing speed in both private and business sectors. For example, in 2002, 64,9% of private households and 83,9% of businesses in Germany used the Internet.1 The ICT sector contributed close to 10% of OECD business GDP in 2001 and employed over 6% of business employment.2 In 2002, ICT goods represented 14% of total trade.3


Optimal Taxation Permanent Establishment Change Economic Structure Reform Scenario Residence Country 


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© Deutscher Universitats-Verlag | GWV Fachverlage GmbH, Wiesbaden 2006

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