The Resource Jurisdiction to tax and international income

Jurisdiction to tax and international income

Label
Jurisdiction to tax and international income
Title
Jurisdiction to tax and international income
Creator
Subject
Summary
The major thesis of this article is that within its own legal and fiscal framework a country is free to adopt whatever rules of tax jurisdiction it choooses. It successively discusses classification of tax systems, global or unitary systems, schedular systems, jurisdictional connections, jurisdiction over non-residents, double taxation, unilateral relief from double taxation, bilateral relief from double taxation, non-tax treaties, prevention of evasion, trends of the future, treaties and tax sparing, impact of the Common Market; the OEEC Fiscal Committee, multilateral treaties and supra-national tax authority, international control of tax evasion, harmonization of tax structures, the Treasury's tax haven proposal, United States precedent, foreign precedent, an accounting precedent, the image of the United States, and effect on other countries
Citation source
In: Tax law review. - New York. - Vol. 17 (1962),
http://library.link/vocab/creatorName
Norr, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • unitary tax system
  • schedular tax system
  • non-resident
  • double taxation relief
  • tax evasion
  • tax treaty
  • tax sparing credit
  • harmonization of tax
  • tax haven
Label
Jurisdiction to tax and international income
Instantiates
Publication
Label
Jurisdiction to tax and international income
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...