Source- vs. residence-based taxation in the European Union : the wrong question?
Year of publication: |
2000
|
---|---|
Authors: | Bird, Richard M. ; Wilkie, J. Scott |
Published in: |
Taxing capital income in the European Union : issues and options for reform. - New York, NY [u.a.] : Oxford Univ. Press, ISBN 0-19-829783-1. - 2000, p. 78-109
|
Subject: | Quellensteuer | Withholding tax | Ursprungsregeln | Rules of origin | Internationales Steuerrecht | International tax law | EU-Staaten | EU countries |
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