The Resource Who invented the single tax principle? An essay on the history of US treaty policy

Who invented the single tax principle? An essay on the history of US treaty policy

Label
Who invented the single tax principle? An essay on the history of US treaty policy
Title
Who invented the single tax principle? An essay on the history of US treaty policy
Creator
Subject
Language
  • eng
  • eng
Summary
The first US tax treaty with France in 1932 reduced US withholding taxes at a time when France was a purely territorial jurisdiction, which meant that US source income would be taxed neither by the US nor by France. Current US and OECD treaty policy, on the other hand, is to prevent such double non-taxation by conditioning the reduction of source-based taxation on the income being taxed in the state of residence. This paper traces how the "single tax principle" (income should be taxed not more or less than once) made its way into the tax treaties and became a foundational element of the international tax regime
Citation source
In: New York Law School law review. - New York. - Vol. 59 (2014/15), p. 305-315
http://library.link/vocab/creatorName
Avi-Yonah, R.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • single tax principle
  • tax treaty
  • treaty policy
  • LoB
  • history of taxation
Label
Who invented the single tax principle? An essay on the history of US treaty policy
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2015/K-N/NEWYOLAS/59_305-315.zip
Publication

Library Locations

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