The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes
Published Date
Copyright 1998
ISBN 0226035727
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Copy CitationJohn Mutti and Harry Grubert, Geography and Ownership as Bases for Economic Accounting (University of Chicago Press, 1998), chap. 8, https://www.nber.org/books-and-chapters/geography-and-ownership-bases-economic-accounting/significance-international-tax-rules-sourcing-income-relationship-between-income-taxes-and-trade.
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Working Paper
This paper examines how rules to determine the source of income internationally for tax purposes can have important...
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