- I. Introduction
- II. Different forms of consumption-based taxation
- A. Overview
- B. RF-base-cash flow-tax as the preferable alternative
- III. Cross-border investments
- A. Overview
- B. Taxation of cross-border investments − some basic remarks
- C. Principles of taxation in an open economy
- IV. Harmony case
- A. Assumptions for the model calculations
- B. Possible approaches to assess the tax liability in the country of residence and in the source country
- C. Principles of taxation in an open economy
- V. Most important results
- References
Persistent link: https://www.econbiz.de/10005870420