Combining Dutch presumptive capital income tax and US qualified intermediaries to set forth a new system of international savings taxation
Year of publication: |
2004
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Authors: | Gérard, Marcel |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | Kapitalertragsteuer | Quellensteuer | Ursprungslandprinzip | Steuerwettbewerb | Steuerharmonisierung | Wiederholte Spiele | Sparen | Theorie | European Union | international taxation | savings income |
Series: | CESifo Working Paper ; 1340 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 477475116 [GVK] hdl:10419/18704 [Handle] |
Classification: | H31 - Household ; H87 - International Fiscal Issues ; H73 - Interjurisdictional Differentials and Their Effects |
Source: |
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Gérard, Marcel, (2003)
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Gerard, Marcel, (2021)
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