Internationale und Supranationale Aspekte der Besteuerung

[Machine translation] The right to tax natural or legal persons may be granted either to, residence is linked (personality principle), with the entire, World income can be taxed, as well as on where income, was created (territorial principle)., In principle, this can result in double taxation (but also double non-, taxation), which usually comes with double taxation agreements, can be prevented., The equivalent for indirect taxes is the country of 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 after, Tax the personality principle (no capital import neutrality). When both, On the other hand, taxing countries according to the territorial principle usually violates the, Capital export neutrality.