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European Fiscal Studies: Taxation Of Cross-Border Income Harmoniz
     

European Fiscal Studies: Taxation Of Cross-Border Income Harmoniz

by Klaus Vogel, Johan Brands, Kees Van Raad
 

This volume presents the view of Professor Klaus Vogel of the University of Munich on the choice between the source principle and the domicile principle. Neutrality considerations, Vogel believes, dictate the adoption of the source principle.

His economic arguments are contested by Johan Brands of the Tinbergen Institute. Professor Kees van Raad of Leiden

Overview

This volume presents the view of Professor Klaus Vogel of the University of Munich on the choice between the source principle and the domicile principle. Neutrality considerations, Vogel believes, dictate the adoption of the source principle.

His economic arguments are contested by Johan Brands of the Tinbergen Institute. Professor Kees van Raad of Leiden University takes issue with Vogel's legal arguments. The volume was edited by Sybren Cnossen of Erasmus University.

Product Details

ISBN-13:
9789065448033
Publisher:
Wolters Kluwer Law & Business
Publication date:
01/01/1994
Pages:
50
Product dimensions:
6.30(w) x 9.45(h) x (d)

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