TITLE

Who Invented the Single Tax Principle?: An Essay on the History of U.S. Treaty Policy

AUTHOR(S)
AVI-YONAH, REUVEN S.
PUB. DATE
April 2014
SOURCE
New York Law School Law Review;2014/2015, Vol. 59 Issue 2, p309
SOURCE TYPE
Academic Journal
DOC. TYPE
Essay
ABSTRACT
An essay on single tax principle, that define laws related to the taxation of the cross-border income, is presented. Topics discussed include adoption of the foreign tax credit by the U.S., creation of the single tax principle in the context of U.S. taxation and its application to U.S. taxation of nonresidents, and analysis of principle in the OECD countries and in the U.S.
ACCESSION #
109505049

 

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