Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?
Clemens Fuest; Bernd Huber
| Year of publication: |
2004
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|---|---|
| Authors: | Fuest, Clemens ; Huber, Bernd |
| Published in: |
Journal of international economics. - Amsterdam [u.a.] : Elsevier, ISSN 0022-1996, ZDB-ID 120143-8. - Vol. 62.2004, 1, p. 219-231
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| Subject: | Multinationales Unternehmen | Transnational corporation | Außensteuerrecht | Cross-border taxation | Doppelbesteuerung | Double taxation | Unternehmensbesteuerung | Corporate taxation | Einkommensteuer | Income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001867117