Comments on the Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation

Type

Journal

Author

Brant, S.

Country

European Union; International; OECD

Published Date

January 16, 2024

DOI

https://doi.org/10.59403/22hf8bv

Document

Go to Tax Research Platform

Issue

Bulletin for International Taxation 2024 (Volume 78), No. 2

In these comments, Stewart Brant responds to Professor Reuven Avi-Yonah’s Klaus Vogel Lecture for 2023 on the history of, the current state of affairs regarding and the prospects for destination-based income taxation.

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Comments on the Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation