The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"
Resource Information
The work The David R. Tillinghast lecture : international tax arbitrage and the "international tax system" 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.
The Resource
The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"
Resource Information
The work The David R. Tillinghast lecture : international tax arbitrage and the "international tax system" 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 David R. Tillinghast lecture : international tax arbitrage and the "international tax system"
- Language
- eng
- Summary
- In this article the author criticizes the approach of US tax policy makers to "international tax arbitrage". He defines this term to mean the exploitation of different treatments under different national tax systems of the same transactions or items of income or expense. He argues that international tax arbitrage is becoming the preferred focus of tax planning and concludes that, while tax policy makers may consider arbitrage offensive, they have not clearly articulated the problems associated with it. Finally he concludes that the attack on arbitrage by tax policy makers lacks a clear purpose and is not practically supported by international tax conventions or national tax laws
- Citation source
- In: Tax law review. - Boston. - Vol. 53 (Winter 2000),
- Language note
- English
Context
Context of The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"Embed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/e-r3F3ei51c/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/e-r3F3ei51c/">The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/e-r3F3ei51c/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/e-r3F3ei51c/">The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
