To What Degree Does Customary International Law Require Accommodation of a Source Country's Right to Tax High, Tax Low or Not Tax at All?

A Commitment to Excellence: Essays in Honor of Emeritus Professor Gabriel A. Moens (2018); ISBN: 9781925826203

BYU Law Research Paper No. 19-03

13 Pages Posted: 20 Dec 2018 Last revised: 7 Mar 2019

See all articles by J. Clifton Fleming

J. Clifton Fleming

Brigham Young University - J. Reuben Clark Law School

Date Written: November 1, 2018

Abstract

If source country income tax exceeds residence country income tax, customary international law does not require a residence country to reimburse its residents for the excess even though failure to reimburse interferes with the source country's right to tax high. Where residence country income tax exceeds source country income tax, customary international law does not prohibit a residence country that employs a foreign tax credit from collecting a residual tax even though the residual tax interferes with the source country's right to tax income low or not at all.

Keywords: International Income Taxation, Income Taxation, International Law

JEL Classification: F35, F63, K33, K34

Suggested Citation

Fleming, J. Clifton, To What Degree Does Customary International Law Require Accommodation of a Source Country's Right to Tax High, Tax Low or Not Tax at All? (November 1, 2018). A Commitment to Excellence: Essays in Honor of Emeritus Professor Gabriel A. Moens (2018); ISBN: 9781925826203; BYU Law Research Paper No. 19-03. Available at SSRN: https://ssrn.com/abstract=3302943

J. Clifton Fleming (Contact Author)

Brigham Young University - J. Reuben Clark Law School ( email )

430 JRCB
Brigham Young University
Provo, UT 84602
United States

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