General reports W. Haslehner & M. Lamensch - General report Topical reports C. Fuest - The concept of taxatioon in the place of value creation - an economic perspective M. Lamensch - Topical report on "Value creation and value added tax" J. Monsenego - Transfer pricing and value creation W. Haslehner - Taxation and Value Creation - A framework for international tax reform Final questionnaire - Taxation and value creation National reports Austria Belgium Brazil China Croatia Czech Republic Denmark Finland France Germany Greece Hungary India Italy Luxembourg Spain Sweden Switzerland The Netherlands Turkey United Kingdom Ukraine
