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2006 | OriginalPaper | Chapter

Fundamental Concepts of International Taxation

Published in: International Company Taxation in the Era of Information and Communication Technologies

Publisher: DUV

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The subject under investigation in this thesis is the international tax framework. Thus, the aim of this chapter is to set out the fundamental concepts and principles of international income taxation which are relevant to the following analysis. After outlining the general framework of international income taxation, each field of international taxation is described in more detail.

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previous chapter Changes to Economic Structures Through ICT
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Metadata
Title
Fundamental Concepts of International Taxation
Copyright Year
2006
Publisher
DUV
Book
International Company Taxation in the Era of Information and Communication Technologies

Print ISBN: 978-3-8350-0311-8

Electronic ISBN: 978-3-8350-9138-2

Copyright Year: 2006

DOI
https://doi.org/10.1007/978-3-8350-9138-2_3