Internationale Kapitaleinkommensbesteuerung nach dem Wohnsitzprinzip oder dem Quellenprinzip

The article compares efficiency properties of the residence principle and the source principle, respectively, in international business taxation.

Year of publication:	2005
Authors:	Homburg, Stefan
Published in:	Die internationale Unternehmensbesteuerung im Wandel. - München : Beck, ISBN 3406533396. - 2005, p. 14-27
Publisher:	München : Beck
Subject:	Wohnsitzprinzip \| Unternehmensbesteuerung \| Residence principle \| Business taxation

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Type of publication:	Article
Type of publication (narrower categories):	Book Part
Language:	German
Other identifiers:	790777258 [GVK] hdl:10419/95229 [Handle] RePEc:zbw:espost:95229 [RePEc]
Classification:	H25 - Business Taxes and Subsidies
Source:	EconStor

Persistent link: https://www.econbiz.de/10010335197