Destination taxation : road to economic success?
Year of publication: |
June 2016
|
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Authors: | Fox, William F. ; Yang, Zhou |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 69.2016, 2, p. 285-314
|
Subject: | destination taxation | origin taxation | corporate income tax | Einkommensteuer | Income tax | Körperschaftsteuer | Corporate income tax | Steuerwirkung | Tax effects | Steuerpolitik | Tax policy | Ursprungsregeln | Rules of origin | USA | United States | Steuerwettbewerb | Tax competition |
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