Perspektiven der internationalen Unternehmensbesteuerung

The article discusses issues in international taxation of firms. Particular stress is put on efficiency considerations. A concrete proposal for efficient cross-boarder taxation is made.

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Year of publication:	2000
Authors:	Homburg, Stefan
Published in:	Probleme der Besteuerung. - Berlin : Duncker & Humblot. - 2000, p. 9-61
Publisher:	Berlin : Duncker & Humblot
Subject:	Internationale Besteuerung \| Unternehmensbesteuerung \| International taxation \| Business taxation

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Type of publication:	Article
Type of publication (narrower categories):	Book Part
Language:	German
Other identifiers:	78973320X [GVK] hdl:10419/92552 [Handle] RePEc:zbw:espost:92552 [RePEc]
Classification:	H87 - International Fiscal Issues ; H25 - Business Taxes and Subsidies
Source:	EconStor

Persistent link: https://www.econbiz.de/10010332510