The David R. Tillinghast Lecture - What's Source Got to Do with it - Source Rules and U.S. International Taxation

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Shay, Stephen E.; Fleming, J. Clifton, Jr.; Peroni, Robet J.;
  • Publisher: New York University

Arguably, the largest problem in international income taxation is the proper treatment of income that is subject to the legitimate taxing claims of two or more countries. A source country's jurisdiction to tax foreign persons is limited to income earned within the sourc... View more
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