What is this Thing Called Source?

Lokken, Lawrence

doi:10.2139/ssrn.1795265

Abstract

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What is this Thing Called Source?

Lawrence Lokken

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

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 Miami - School of Law ( email ) P.O. Box 248087 Coral Gables, FL 33146 United States
University of Florida College of Law ( email ) P.O. Box 117625 Gainesville, FL 32611-7625 United States

Abstract

What is this Thing Called Source?

Lawrence Lokken

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

Suggested Citation

Contact Information

Lawrence Lokken (Contact Author)