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?

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?
Creator
Subject
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?
Instantiates
Publication
Label
Exclusive source or residence-based taxation - is a new and simpler world tax order possible?
Publication

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