Domicile land principle

the domicile land principle mentioned that the inhabitants of a state are taxable on their world-wide income, independently of their nationality. Afterwards it is relatively simple for persons with a high economic efficiency to escape with the shifting of the main domicile into a country with low taxes of the tax liability. According to the world income principle they would have to give up also still their nationality.

The principle „no taxation without parliamentary agency “, which was one the trip for the US-American war of independence, is not hurt by the taxation by voters foreigners and persons under age, who are in the territory of the taxing state: Differently than the voters citizens do not possess it a say over the height of the taxes, but can move away only if they do not agree with the taxes,

see also: Double taxation agreements, Boris Becker

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