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- Title
Locating Corporate Business Income: Reconsidering the Tenets of International Tax Jurisdiction.
- Authors
Wilkie, J. Scott
- Abstract
Comments on the book "Corporate Residence and International Taxation," by Robert Couzin and the usefulness of corporate residence as a determinant of tax jurisdiction. Goal of Couzin's book; Distinction between source taxation and residence-based taxation; Key factors influencing international tax policy and practice; Consequence of Couzin's analysis of the notion of corporate residence; Approaches to the definition of jurisdiction or avoiding the constraints of present notions.
- Subjects
CORPORATE Residence &; International Taxation (Book); COUZIN, Robert; DOMICILE of corporations; CORPORATE taxes; JURISDICTION (International law)
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2003, Vol 51, Issue 4, p1574
- ISSN
0008-5111
- Publication type
Editorial