Becker, Johannes; Fuest, Clemens - In: FinanzArchiv: Public Finance Analysis 68 (2012) 3, pp. 231-251
. Firstly, the host country has to determine whether or not the firm has to file for income taxation at source. Secondly, the …- and residence-based taxation. We build a two-country model with costs of tax administration and compliance in order to …-based taxation. Decentralized policies may attain the global optimum if specific transfer pricing rules are applied. …