The Resource Destination-based income taxation : neither principled nor practical?
Destination-based income taxation : neither principled nor practical?
Resource Information
The item Destination-based income taxation : neither principled nor practical? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Destination-based income taxation : neither principled nor practical? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Destination-based income taxation : neither principled nor practical?
- Title
- Destination-based income taxation : neither principled nor practical?
- 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
- allocation of profits
- Label
- Destination-based income taxation : neither principled nor practical?
- Label
- Destination-based income taxation : neither principled nor practical?
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Destination-based-income-taxation--neither/r2hJajCE720/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Destination-based-income-taxation--neither/r2hJajCE720/">Destination-based income taxation : neither principled nor practical?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Destination-based income taxation : neither principled nor practical?
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Destination-based-income-taxation--neither/r2hJajCE720/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Destination-based-income-taxation--neither/r2hJajCE720/">Destination-based income taxation : neither principled nor practical?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
