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.


Source Country Optimal Taxation Legal Form Double Taxation Permanent Establishment 
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© Deutscher Universitats-Verlag | GWV Fachverlage GmbH, Wiesbaden 2006

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