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.