Tax Credits, Source Rules, Trade and Electronic Commerce : Behavioral Margins and the Design of International Tax Systems
Year of publication: |
[2021]
|
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Authors: | Grubert, Harry |
Publisher: |
[S.l.] : SSRN |
Subject: | Internationale Wirtschaft | International economy | Electronic Commerce | E-commerce | Internationales Steuerrecht | International tax law | Umsatzsteuer | Sales tax | Besteuerungsprinzip | Taxation principle | Doppelbesteuerung | Double taxation | Körperschaftsteuer | Corporate income tax | Ursprungsregeln | Rules of origin |
Extent: | 1 Online-Ressource (49 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 2004 erstellt |
Other identifiers: | 10.2139/ssrn.645983 [DOI] |
Classification: | H2 - Taxation, Subsidies, and Revenue ; H3 - Fiscal Policies and Behavior of Economic Agents |
Source: | ECONIS - Online Catalogue of the ZBW |
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