Becker, Johannes; Fuest, Clemens - In: Intereconomics : review of European economic policy 46 (2011) 2, pp. 92-97
taxation, which goes back to Peggy Musgrave. The “new view” of international taxation is based on recent empirical studies and … critically discussed and, finally, the two are confronted with a “pragmatic view” on foreign profit taxation which crucially …