The Resource The significance of international tax rules for sourcing income. The relationship between income taxes and trade taxes

The significance of international tax rules for sourcing income. The relationship between income taxes and trade taxes

Label
The significance of international tax rules for sourcing income. The relationship between income taxes and trade taxes
Title
The significance of international tax rules for sourcing income. The relationship between income taxes and trade taxes
Creator
Subject
Summary
This paper examines how rules to determine the source of income internationally for tax purposes can have important effects on the form in which taxable income is reported and on the location of economic activity. In the case of US law, two provisions are significant: allowing a portion of export income to be regarded as foreign source and treating royalties received as foreign source
http://library.link/vocab/creatorName
  • Mutti, J
  • Grubert, H
Language note
English
Series statement
NBER Working Paper series
Series volume
no. 5526
http://library.link/vocab/subjectName
  • international tax law
  • foreign source income
  • MNE
Label
The significance of international tax rules for sourcing income. The relationship between income taxes and trade taxes
Instantiates
Publication
Extent
43 p.
Label
The significance of international tax rules for sourcing income. The relationship between income taxes and trade taxes
Publication
Extent
43 p.

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