TaxProf Blog

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

Friday, January 17, 2014

Kemmeren Presents Source of Income in Globalizing Economies Today at Florida

Kimmerman 2Eric Kemmeren (Tilburg Law School) presents Source of Income in Globalizing Economies at Florida today as part of its Graduate Tax Program Tax Colloquium hosted by Yariv Brauner:

The paper examines an alternative, innovative approach to source taxation. It suggests that an origin-based interpretation of “source” should prevail in tax treaties and the EC income tax directives because it is justified and feasible, it improves the efficiency of globalizing economies and the EC’s internal market, it enables developing states to reduce the gap in economic development with developed states, and it improves worldwide prosperity.

Colloquia, Scholarship, Tax | Permalink