The Resource The coherence of international taxation

The coherence of international taxation

Label
The coherence of international taxation
Title
The coherence of international taxation
Creator
Subject
Language
eng
Summary
This article discusses the taxation of international income earned in one country but owned by a resident of another. The first country, called the source country taxes because the income is earned there. The second, called the residence country, taxes because the owner lives or is managed there
Citation source
In: Columbia law review. - New York. - Vol. 81 (1981),
http://library.link/vocab/creatorName
Kingson, C.I
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • earned income
  • source principle of taxation
  • residence principle of taxation
  • double taxation
  • imputation system
  • foreign tax credit
  • tax treaty
Label
The coherence of international taxation
Instantiates
Publication
Label
The coherence of international taxation
Publication

Library Locations

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