International tax arbitrage and residence vs. source-based capital income taxation
Frank Strobel
| Year of publication: |
2012
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|---|---|
| Authors: | Strobel, Frank |
| Published in: |
Research in economics : an international review of economics. - Amsterdam [u.a.] : Elsevier Science, ISSN 1090-9443, ZDB-ID 1379004-3. - Vol. 66.2012, 4, p. 391-397
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| Subject: | Tax arbitrage | Capital income taxation | Source | Residence | Theorie | Theory | Kapitalertragsteuer | Capital income tax | Steuerflucht | Cross-border tax evasion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009690247