Abstract

http://ssrn.com/abstract=1795265
 


 



What is this Thing Called Source?


Lawrence Lokken


University of Florida College of Law

March 25, 2011

University of Miami Legal Studies Research Paper No. 2011-12
University of Florida Levin College of Law Research Paper

Abstract:     
Although income source is fundamental to international tax system, the U.S. source rules are seemingly ad hoc and lack a general conception of the idea of income source. This brief paper is a preliminary attempt to develop a general concept of source.

Number of Pages in PDF File: 7

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Date posted: March 26, 2011 ; Last revised: June 5, 2011

Suggested Citation

Lokken, Lawrence, What is this Thing Called Source? (March 25, 2011). University of Miami Legal Studies Research Paper No. 2011-12; University of Florida Levin College of Law Research Paper. Available at SSRN: http://ssrn.com/abstract=1795265 or http://dx.doi.org/10.2139/ssrn.1795265

Contact Information

Lawrence Lokken (Contact Author)
University of Florida College of Law ( email )
P.O. Box 117625
Gainesville, FL 32611-7625
United States
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