Abstract
The article discusses the stages in the development of international income tax regime (IITR). The interest income sourcing problem is both intriguing and important because it unfolds many core issues that influenced the development of the IITR. The IITR has allowed international commerce among industrialized countries with inconsequential incidences of double taxation.
| Original language | English |
|---|---|
| Pages (from-to) | 631-708 |
| Number of pages | 78 |
| Journal | Virginia Tax Review |
| Volume | 27 |
| Issue number | 3 |
| State | Published - 1 Dec 2007 |
Keywords
- Income tax
- Direct taxation
- Double taxation
- Tax planning
- Internal revenue
