The coherence of international taxation

Resource Information

The work The coherence of international taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

The coherence of international taxation

Creator

• Kingson, C.I

Subject

• earned income
• foreign tax credit
• imputation system
• double taxation
• source principle of taxation
• tax treaty
• residence principle of taxation

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),

Geographic coverage

International

Language note

English