THE SINGLE TAX PRINCIPLE AS A LIMIT TO DOUBLE NON-TAXATION? A BROAD PERSPECTIVE
Abstract In recent years, double non-taxation phenomenon has gained some importance. This phenomenon means that income is not subject to tax anywhere. Based on a purported international tax regime, some academics have defended the existence of a single tax principle which prohibits double taxation a...
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| Format: | article |
| Language: | por |
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2019
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| Online Access: | http://scielo.pt/scielo.php?script=sci_arttext&pid=S2183-95222019000100389 |
| Country: | Portugal |
| Oai: | oai:scielo:S2183-95222019000100389 |