Puzzles Over International Taxation of Cross Border Flows of Capital Income
收藏NBER2001-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w8662
下载链接
链接失效反馈官方服务：
资源简介：
I discuss the tax treatment of transborder capital income, focussing on prevailing arrangements rather than de novo design of optimal tax arrangements. These comprise unilateral reliefs from double taxation under credit or exemption systems, and treaty reliefs (largely following the OECD model
提供机构：
美国国家经济研究局
创建时间：
2001-12-01
