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Abstract

The theoretical framework underlying the following analysis consists of basic normative criteria for an optimal taxation which are shown in figure 5.1 below.371 The normative criteria are used to evaluate the current tax regulations and to recommend possible reforms.

Keywords

Source Country Optimal Taxation Legal Form 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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