Document Type
Article
Publication Date
1979
ISSN
0010-1958
Publisher
Columbia University School of Law
Language
en-US
Abstract
"No rules of international law exist to limit the extent of any country's tax jurisdiction." Although not yet locus classicus, this assertion summarizes a view that finds favor among academic and practicing lawyers. Even if it is admitted that a relevant nexus must exist between the taxing sovereign and the person, property, or income to be taxed, the competing jurisdictional claims of other states are seldom viewed as imposing limits on national competence. This Article will examine the conflicts among rival assertions of fiscal jurisdiction that result from attempts of capital-exporting states to tax the undistributed income of foreign companies.
Recommended Citation
William W. Park,
Fiscal Jurisdiction and Accrual Basis Taxation: Lifting the Corporate Veil to Tax Foreign Company Profits
,
in
78
Columbia Law Review
1609
(1979).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/1618
