The Resource The David R. Tillinghast Lecture : the rising tax-electivity of U.S. corporate residence

The David R. Tillinghast Lecture : the rising tax-electivity of U.S. corporate residence

Label
The David R. Tillinghast Lecture : the rising tax-electivity of U.S. corporate residence
Title
The David R. Tillinghast Lecture : the rising tax-electivity of U.S. corporate residence
Creator
Subject
Language
  • eng
  • eng
Summary
The author explores the tension that exists between the U.S. system of worldwide taxation on resident corporations and the ease with which companies can decide to incorporate domestically and abroad. After defining electivity, the author considers why a worldwide tax should (or should not) be imposed on U.S. resident companies if corporate residence electivity is limited, evaluates the electivity of U.S. corporate residence, and discusses the transition problem raised by shifting to a territorial system
Citation source
In: Tax law review. - New York. - Vol. 64 (2011),
http://library.link/vocab/creatorName
Shaviro, D.N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • residence
  • worldwide income
  • territoriality principle
Label
The David R. Tillinghast Lecture : the rising tax-electivity of U.S. corporate residence
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2011/T/TAXLARE/3_377-430.zip
Publication
Note
20110923

Library Locations

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