Taxing International Income: An Analysis of the US System and Its Economic Premises
Published Date
Copyright 1990
ISBN 0226705919
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Copy CitationHugh J. Ault and David F. Bradford, Taxation in the Global Economy (University of Chicago Press, 1990), chap. 1, https://www.nber.org/books-and-chapters/taxation-global-economy/taxing-international-income-analysis-us-system-and-its-economic-premises.
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Working Paper
This paper describes the basic U.S. legal rules that govern the taxation of international transactions and explores...