Capital Import Neutrality and Capital Export Neutrality

This video explains two neutrality principles in international taxation, namely, capital import neutrality (CIN) and capital export neutrality (CEN), and how these can be established by double taxation relief methods.

Chapter: International Taxation

The video is created by the Chair of Business Administration and Taxation II of Prof. Dr. Christoph Spengel. It is part of the chair’s tax video library.