The Resource Stateless income's challenge to tax policy [part 1]

Stateless income's challenge to tax policy [part 1]

Label
Stateless income's challenge to tax policy [part 1]
Title
Stateless income's challenge to tax policy [part 1]
Creator
Subject
Language
eng
Summary
This special report considers the tax consequences and policy implications of the phenomenon of "stateless income", including overview of the policy challenges, the double Irish Dutch sandwich, an Ersatz territorial regime, the extent of stateless income, and policy implications of stateless income
Citation source
In: Tax notes international. - Falls Church. - Vol. 68 (2012),
http://library.link/vocab/creatorName
Kleinbard, E.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • stateless income
  • international tax planning
  • double Irish
  • earnings stripping
  • territoriality principle
  • source of income
  • tax arbitrage
  • tax rate
  • tax policy
Label
Stateless income's challenge to tax policy [part 1]
Instantiates
Publication
Label
Stateless income's challenge to tax policy [part 1]
Publication

Library Locations

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