Legal and economic principles support an origin and import neutrality-based over a residence and export neutrality-based tax treaty polic

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Original languageEnglish
Title of host publicationTax treaties
Subtitle of host publicationBuilding bridges between law and economics
EditorsM. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, M. Zagler
Place of PublicationAmsterdam
PublisherIBFD
Pages237-316
Number of pages658
ISBN (Print)9789087220853
Publication statusPublished - 2010

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