7 Pages Posted: 26 Mar 2011 Last revised: 5 Jun 2011
Date Written: March 25, 2011
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.
Suggested Citation: 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: https://ssrn.com/abstract=1795265 or http://dx.doi.org/10.2139/ssrn.1795265