Principles of International Taxation

Assaf Razin and Efraim Sadka
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Efraim Sadka: Tel-Aviv University

Chapter 6 in Migration States and Welfare States: Why Is America Different from Europe?, 2014, pp 32-35 from Palgrave Macmillan

Abstract: Abstract Each country must decide (i) whether, and if so at what rate, to tax its citizens/ residents on their foreign-source income (e.g. wages, interests, dividends, etc.); and (ii) whether, and if so at what rate, to tax foreigners on their income originating from sources within the jurisdiction. This chapter describes the main principles of international taxation.

Keywords: Destination principle; source principle (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-44380-9_6

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DOI: 10.1057/9781137443809_6

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