1690968
9789065443847
This volume presents the view of Professor Klaus Vogel of the University of Munich on the choice between the source principle & 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.International Fiscal Association Staff is the author of 'Taxation and Human Rights Proceedings' with ISBN 9789065443847 and ISBN 9065443843.
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