{"title":"对克劳斯-沃格尔 2023 年讲座的评论：基于目的地的所得税的过去、现在和未来","authors":"S. Brant","doi":"10.59403/22hf8bv","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"70 6","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Comments on the Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation\",\"authors\":\"S. Brant\",\"doi\":\"10.59403/22hf8bv\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\"70 6\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/22hf8bv\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/22hf8bv","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Comments on the Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation
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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