The Resource Shaping a new international tax order

Shaping a new international tax order

Label
Shaping a new international tax order
Title
Shaping a new international tax order
Creator
Subject
Summary
Discusses the deficiencies in taxation of international income flows. The author asserts that international capital flows are excessive and distorted as a result of the difficulties in effectively implementing systems of national rules and tax treaties. He advocates reinstatement of source-country primacy in the taxation of portfolio investments and a move towards the "unitary" method in taxation of direct investment
Citation source
In: Hefte zur Internationalen Besteuerung. - Hamburg. - (1988), no. 44 ; p. 1-37
http://library.link/vocab/creatorName
Bird, R.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • portfolio investment
  • unitary tax system
Label
Shaping a new international tax order
Publication

Library Locations

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