EconPapers    
Economics at your fingertips  
 

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).

 
Page updated 2023-11-08
Handle: RePEc:zbw:espost:95229