The paper argues that this way fo distributing the right to tax presupposes the view that perticular relationships give rise to special obligations.The paper analyses different versions of this approach and discusses to what extent they are able to justify the main features of international tax law and the way in which fiscal juridictions are delimited.
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Paper provided by Norwegian School of Economics and Business Administration- in its series Papers with number
10/00.
Length: 20 pages Date of creation: 2000 Date of revision: Handle: RePEc:fth:norgee:10/00
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Find related papers by JEL classification: F3 - International Economics - - International Finance F4 - International Economics - - Macroeconomic Aspects of International Trade and Finance