The online course, starting on 16 May 2022, consists of nine modules. The first of these are dedicated to the interpretation and application of tax treaties, allowing you to grasp concepts explored ...
Forbes contributors publish independent expert analyses and insights. Robert Goulder covers developments in U.S. and international taxation. Kimberly Clausing: We need to distinguish between what's ...
TimesMachine is an exclusive benefit for home delivery and digital subscribers. About the Archive This is a digitized version of an article from The Times’s print archive, before the start of online ...
This paper reviews economic principles for optimality of the taxation of international profit, from both a global and national perspective. It argues that for traditional systems based on the ...
This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option ...
This course is available on the LLM (extended part-time), LLM (full-time), MSc in Law and Accounting and University of Pennsylvania Law School LLM Visiting Students. This course is available with ...
Taxation is essential for governments to fund essential services, maintain infrastructure and drive development. Adam Smith's four canons of taxation—equity, certainty, convenience, and efficiency, as ...
We construct a perfectly competitive model of two symmetric countries producing tradable commodities and a public consumption good. Destination- or origin-based taxes are levied on the consumption of ...
Since the assumption of Zacch Adedeji as the Executive Chairman of the Federal Inland Revenue Service, I have followed keenly the enunciation of his principles of taxation, which, to my mind, can ...
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