Withholding taxes or information exchange: The taxation of international interest flows

Journal of Public Economics

Volumn 87, Issue 1, 2003, Pages 39-72

  Huizinga, Harry ^a   Nielsen, Soren Bo ^b  

^a TILBURG UNIVERSITY   (Netherlands)

^b Department of International Economics and Management   (Denmark)

Author keywords

Information exchange; Withholding tax

Indexed keywords

EID: 0037210166     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(01)00171-2     Document Type: Article

References (11)

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