Tax credits, source rules, trade and electronic commerce : behavioral margins and the design of international tax systems
Year of publication: |
2004
|
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Authors: | Grubert, Harry |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | Internationales Steuerrecht | Besteuerungsgrundsatz | Doppelbesteuerung | Steuerliches Anrechnungsverfahren | Ursprungslandprinzip | Umsatzsteuer | E-Business | Aussenwirtschaft |
Series: | CESifo Working Paper ; 1366 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 477484921 [GVK] hdl:10419/18729 [Handle] |
Classification: | H2 - Taxation, Subsidies, and Revenue ; H3 - Fiscal Policies and Behavior of Economic Agents |
Source: |
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Grubert, Harry, (2021)
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Grubert, Harry, (2005)
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Grubert, Harry, (2004)
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