TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Saturday, September 24, 2005

Sheppard on Source Taxation v. Residence Taxation

Sheppard Tax_analysts_75Lee A. Sheppard (Contributing Editor, Tax Analysts) has published OECD Officials Make Annual Visit to IFA World Congress, also available on the Tax Analysts web site as Doc 2005-19508, 2005 TNT 184-6.  Here is the opening:

Source taxation versus residence taxation was the theme of the International Fiscal Association's 2005 World Congress in Buenos Aires held September 12-16. Practitioners frequently found the discussion less than practical, but it was a breakthrough of sorts. The point was made more than once that developed, capital-exporting countries have stacked the accepted rules of the international tax system in their favor.

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