What is this Thing Called Source?
University of Miami - School of Law; 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
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: 7working papers series
Date posted: March 26, 2011 ; Last revised: June 5, 2011
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