The Resource Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems

Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems

Label
Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems
Title
Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems
Creator
Subject
Language
eng
Summary
After an introduction and a consideration of the behavioral margins and their importance, this article discusses which foreign taxes should be credited against U.S. income liabilities. It then examines source rules, trade and income taxes, and electronic commerce, and which country should tax intangible income
Citation source
In: Tax law review. - New York. - Vol. 58 (2005),
http://library.link/vocab/creatorName
Grubert, H
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • international tax law
  • foreign tax credit
  • source of income
  • e-commerce
Label
Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems
Instantiates
Publication
Label
Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems
Publication

Library Locations

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