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
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:95229

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