Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/95229
Authors: 
Homburg, Stefan
Year of Publication: 
2005
Citation: 
[Editor:] Endres, D. [Editor:] Oestreicher, A. [Editor:] Scheffler, W. [Editor:] Schreiber, U. [Editor:] Spengel, C. [Title:] Die internationale Unternehmensbesteuerung im Wandel [ISBN:] 3406533396 [Place:] München [Publisher:] Beck [Pages:] 14-27
Abstract: 
The article compares efficiency properties of the residence principle and the source principle, respectively, in international business taxation.
Abstract (Translated): 
Der Artikel vergleicht die Effizienzeigenschaften einer Unternehmensbesteuerung nach dem Wohnsitzprinzip bzw. dem Quellenprinzip.
Subjects: 
Residence principle
Business taxation
JEL: 
H25
Document Type: 
Book Part

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