United States, International - Back to the Future? The Potential Revival of Territoriality - Until 1993, the United States led the rest of the developed world in strengthening residence-based worldwide corporate and individual income taxation. Since 1994, however, this trend seems to have been reversed, at least in part, and similar developments are taking place overseas (e.g. in France and the ...
Year of publication: |
2008
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Authors: | Avi-Yonah, Reuven S. |
Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 62.2008, 10, p. 471-474
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