Abstract
The article discusses the proposal to reform the income tax conventions that are currently generated from financial holdings and transactions in the global financial market. It mentions various conceptions about the international income tax regime (IITR) and focuses on the transactions that takes place in the global financial market. It relates the preparations made by policymakers concerning the arm's length approach and the main problems related with the taxation of financial income.
| Original language | English |
|---|---|
| Pages (from-to) | 1-58 |
| Number of pages | 58 |
| Journal | Virginia Tax Review |
| Volume | 28 |
| Issue number | 1 |
| State | Published - 1 Jun 2008 |
Keywords
- Taxation
- Arm's length transactions
- Finance
- Income
- Intrastate commerce