The Resource Does more sophisticated mean better? A critique of alternative approaches to sourcing the interest expense of U.S. multinationals

Does more sophisticated mean better? A critique of alternative approaches to sourcing the interest expense of U.S. multinationals

Label
Does more sophisticated mean better? A critique of alternative approaches to sourcing the interest expense of U.S. multinationals
Title
Does more sophisticated mean better? A critique of alternative approaches to sourcing the interest expense of U.S. multinationals
Creator
Subject
Language
eng
Summary
Attempt to establish a better framework for analysing the tradeoffs posed by the U.S. choice of interest sourcing rules, aiming to lay out various incentive effects of different approaches, with possible consequences for worldwide or national welfare
Citation source
In: Tax law review. - New York. - Vol. 54 (2001),
http://library.link/vocab/creatorName
Shaviro, D.N
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • source principle of taxation
  • interest
Label
Does more sophisticated mean better? A critique of alternative approaches to sourcing the interest expense of U.S. multinationals
Instantiates
Publication
Label
Does more sophisticated mean better? A critique of alternative approaches to sourcing the interest expense of U.S. multinationals
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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