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The mantra is “pecunia non olet” or, alternatively, cash is always king, and there is a way to justify worldwide or territorial taxation stronger than the philosophical inter-individual and international equity principle, through capital export neutrality (CEN) and capital import neutrality (CIN).

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Economics of International Taxation

  • 章节

  • 发表日期：

    2025年

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  • Giuseppe Marino

摘要

The mantra is “pecunia non olet” or, alternatively, cash is always king, and there is a way to justify worldwide or territorial taxation stronger than the philosophical inter-individual and international equity principle, through capital export neutrality (CEN) and capital import neutrality (CIN).