The Resource Worldwide vs. source taxation of income : a review and re-evaluation of arguments - Part I

Worldwide vs. source taxation of income : a review and re-evaluation of arguments - Part I

Label
Worldwide vs. source taxation of income : a review and re-evaluation of arguments - Part I
Title
Worldwide vs. source taxation of income : a review and re-evaluation of arguments - Part I
Creator
Subject
Summary
According to the author, it has been taken for granted much too long that income taxes should be based on residence (or on citizenship, as in the United States) and, in addition, on source. Dissenting views have not received much attention. They have been discussed briefly, if at all, and then forgotten. Some of these views, however, deserve closer examination. The contention that the present system of international income taxation is unjust and detrimental to the satte applying this system is not unfounded. This paper re-examines and, where appropriate, expands these earlier arguments. This paper argues that neither worldwide taxation nor the concept of source are matters of course. It begins by giving an outline of relevant tax legislation in different countries, then of doctrinal views, with the intention of showing that another legislative solution, territoriality, is at least worthy of discussion. The it examines the concept of source, both as a technical concept (in United States income taxation) and on a comparative basis. It argues that 'source', too, is no a priori concept, and that it has to be defined in the context of the legal rules governing a particular problem according to the same criteria that lead or have lead to establishing that rule
Citation source
In: Intertax. - Deventer. - (1988),
http://library.link/vocab/creatorName
Vogel, K
Geographic coverage
  • Latin America
  • International
Language note
English
http://library.link/vocab/subjectName
  • worldwide income
  • source of income
  • source principle of taxation
  • territoriality principle
  • business profits
  • interest
  • foreign investment
  • capital export neutrality
  • capital import neutrality
  • portfolio investment
  • rent
  • royalties
  • allocation of income
Label
Worldwide vs. source taxation of income : a review and re-evaluation of arguments - Part I
Instantiates
Publication
Label
Worldwide vs. source taxation of income : a review and re-evaluation of arguments - Part I
Publication

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      52.3736660 4.9336932
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