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An economist's view on source versus residence taxation : the Lisbon objectives and taxation in the European Union

Andersson, Krister - In: Bulletin for international taxation 60 (2006) 10, pp. 395-401

Persistent link: https://www.econbiz.de/10003381742

AN ECONOMIST'S VIEW ON SOURCE VERSUS RESIDENCE TAXATION -- THE LISBON OBJECTIVES AND TAXATION IN THE EUROPEAN UNION - Over the years, countries have made considerable efforts to achieve neutrality in their tax system. Individuals and corporations in similar circumstances should face the same tax burden, and the tax system should not distort savings and investment decisions. Many countries have ...

Andersson, Krister - In: Bulletin for international taxation 60 (2006) 10, pp. 395-401

Persistent link: https://www.econbiz.de/10007305983

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