The Resource Exclusive source or residence-based taxation - is a new and simpler world tax order possible?
Exclusive source or residence-based taxation - is a new and simpler world tax order possible?
Resource Information
The item Exclusive source or residence-based taxation - is a new and simpler world tax order possible? 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 Exclusive source or residence-based taxation - is a new and simpler world tax order possible? 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 whether, in an increasingly globalized world, it is more appropriate that one principle yield completely to the other - that is, whether either an exclusive residence-based tax system or an exclusive source-based tax system would provide a viable (and perhaps simpler) solution to accommodate international transactions, many of which now occur electronically. The article discusses each system generally, looks at how each could be implemented, and examines the arguments both in support and against each system
- Language
- eng
- Label
- Exclusive source or residence-based taxation - is a new and simpler world tax order possible?
- Title
- Exclusive source or residence-based taxation - is a new and simpler world tax order possible?
- Language
- eng
- Summary
- This article explores whether, in an increasingly globalized world, it is more appropriate that one principle yield completely to the other - that is, whether either an exclusive residence-based tax system or an exclusive source-based tax system would provide a viable (and perhaps simpler) solution to accommodate international transactions, many of which now occur electronically. The article discusses each system generally, looks at how each could be implemented, and examines the arguments both in support and against each system
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 61 (2007),
- http://library.link/vocab/creatorName
- Pinto, D
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- residence principle of taxation
- source principle of taxation
- avoidance of double taxation
- Label
- Exclusive source or residence-based taxation - is a new and simpler world tax order possible?
- Label
- Exclusive source or residence-based taxation - is a new and simpler world tax order possible?
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<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/Exclusive-source-or-residence-based-taxation---is/DwstxtVsvLY/" 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/Exclusive-source-or-residence-based-taxation---is/DwstxtVsvLY/">Exclusive source or residence-based taxation - is a new and simpler world tax order possible?</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>
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<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/Exclusive-source-or-residence-based-taxation---is/DwstxtVsvLY/" 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/Exclusive-source-or-residence-based-taxation---is/DwstxtVsvLY/">Exclusive source or residence-based taxation - is a new and simpler world tax order possible?</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>
