Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems
Harry Grubert
| Year of publication: |
2005
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|---|---|
| Authors: | Grubert, Harry |
| Published in: |
Tax law review. - New York, NY : Univ. School of Law, ISSN 0040-0041, ZDB-ID 702702-3. - Vol. 58.2005, 2, p. 149-190
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| Subject: | Internationales Steuerrecht | International tax law | Besteuerungsprinzip | Taxation principle | Doppelbesteuerung | Double taxation | Körperschaftsteuer | Corporate income tax | Ursprungsregeln | Rules of origin | Umsatzsteuer | Sales tax | Electronic Commerce | E-commerce | Internationale Wirtschaft | International economy |
| 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/10003172652