Internationale und Supranationale Aspekte der Besteuerung

[Machine translation] The right to tax natural or legal persons may be either, the place of residence is linked (personality principle), in which case the entire, World income can be taxed, as well as where the income, has arisen (territorial principle)., In principle, this can lead to double taxation (but also double non-, taxation), which usually involves double taxation agreements, can be prevented., The equivalent of indirect taxes is the destination principle and, the country of origin principle., In both cases, there is usually unequal treatment, such as, When a foreign investor invests domestically and both countries follow, Tax the personality principle (no capital import neutrality). When both, By contrast, taxing countries according to the territorial principle, this generally violates the, Capital export neutrality.