Search Results for: Source Versus Residence

The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justificatio

A Large Body Of Standard Literature On Regulation Has Grown Organically In Response To The Markets In The United States And Western Europe. The Twelve Papers In

The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation i