• 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