The Resource When business grows global, taxes cannot remain local : quo vadis fiscal principle of territoriality?

When business grows global, taxes cannot remain local : quo vadis fiscal principle of territoriality?

Label
When business grows global, taxes cannot remain local : quo vadis fiscal principle of territoriality?
Title
When business grows global, taxes cannot remain local : quo vadis fiscal principle of territoriality?
Creator
Subject
Language
eng
Summary
This paper briefly discusses territorial jurisdiction to tax and its different forms of exercise. It deals with the fundamentals (general international law), national jurisdictional rules, allocation of tax jurisdiction by treaty law since 1920's and in the new economy, the EC version of the fiscal principle of territoriality, and, conluding, the evolving principle(s) of tax territoriality
Citation source
Bound in: A tax globalist. - Amsterdam : IBFD Publications, 2005 ; p. 282-303
http://library.link/vocab/creatorName
Hinnekens, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
territoriality principle
Label
When business grows global, taxes cannot remain local : quo vadis fiscal principle of territoriality?
Instantiates
Publication
Label
When business grows global, taxes cannot remain local : quo vadis fiscal principle of territoriality?
Publication

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