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Abstract

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.

Keywords

Source Country Transfer Price Head Office Double Taxation Permanent Establishment 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Deutscher Universitats-Verlag | GWV Fachverlage GmbH, Wiesbaden 2006

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