The Resource Destination-based income taxation : neither principled nor practical?

Destination-based income taxation : neither principled nor practical?

Label
Destination-based income taxation : neither principled nor practical?
Title
Destination-based income taxation : neither principled nor practical?
Creator
Subject
Language
eng
Summary
This article explores the history and development of current and past source, transfer pricing, and taxable presence rules. The authors analyse some of the core principles that underlie current and past source, transfer pricing, and taxable presence rules and some of the decisions made in US laws and treaties to see how they are or can be made more consistent with a destination income tax base in today's economy
Citation source
In: Tax law review. - New York. - Vol. 71 (2018), no. 3 ; p. 515-550
http://library.link/vocab/creatorName
  • Oosterhuis, P.W
  • Parsons, A. (Amanda)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • source of income
  • intangibles
  • corporate income tax
  • PE
  • tax base
  • formulary apportionment
  • attribution of profits
Label
Destination-based income taxation : neither principled nor practical?
Instantiates
Publication
Label
Destination-based income taxation : neither principled nor practical?
Publication

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