Internationale Kapitaleinkommensbesteuerung nach dem Wohnsitzprinzip oder dem Quellenprinzip
Stefan Homburg
EconStor Open Access Articles and Book Chapters, 2005, 14-27
Abstract:
The article compares efficiency properties of the residence principle and the source principle, respectively, in international business taxation.
Keywords: Residence principle; Business taxation (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2005
References: Add references at CitEc
Citations: View citations in EconPapers (5) Track citations by RSS feed
Downloads: (external link)
https://www.econstor.eu/bitstream/10419/95229/1/Homburg2005Internationale.pdf (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:95229
Access Statistics for this article
More articles in EconStor Open Access Articles and Book Chapters from ZBW - Leibniz Information Centre for Economics Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics (econstor@zbw-workspace.eu).