The Resource A study of the international tax policy process: defining the rules for sourcing income from isolated sales of goods

A study of the international tax policy process: defining the rules for sourcing income from isolated sales of goods

Label
A study of the international tax policy process: defining the rules for sourcing income from isolated sales of goods
Title
A study of the international tax policy process: defining the rules for sourcing income from isolated sales of goods
Creator
Subject
Summary
This article examines the development of the United States tax policy process which underlies the rules concerning one specific set of transactions: sales of inventory property not produced by non-resident taxpayers (isolated sales). The goal is to determine whether the rules governing isolated sales of goods are generally consitent with a coherent set of principles regarding the sourcing of income from international transactions
Citation source
In: Harvard International Law Journal. - Cambridge. - (1988),
http://library.link/vocab/creatorName
Garbarino, C
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • source of income
  • international tax law
Label
A study of the international tax policy process: defining the rules for sourcing income from isolated sales of goods
Instantiates
Publication
Label
A study of the international tax policy process: defining the rules for sourcing income from isolated sales of goods
Publication

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