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Worldwide vs. source taxation of income A review and re-evaluation of arguments · Study

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ArticleWorldwide vs. source taxation of income A review and re-evaluation of arguments

Klaus A. Vogel1988

Article1988

Worldwide vs. source taxation of income A review and re-evaluation of arguments

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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2018Double Taxation and the League of Nations 2015Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy 2019The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime?2011International Taxation of Permanent Establishments

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Year1988

Typearticle

Published1988-08-01

VenueIntertax

ISSN-L0165-2826

Languageen

Citations89

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.54648/taxi1988043

openalex_workW1513750351

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