Philosophical and Design Problems that Arise from the Ectopic Nature of Income Tax Law and Their Impact on the Taxation of International Trade and Investment

Prebble KC, John

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Philosophical and Design Problems that Arise from the Ectopic Nature of Income Tax Law and Their Impact on the Taxation of International Trade and Investment

Chinese Yearbook of International Law and Affairs, Vol. 13, pp. 111-139, 1995

14 Pages Posted: 13 May 2010

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: 1995

Abstract

The problems that result from the ectopic nature of income tax law are acute and resistant to cure. There are many elements of income taxation that cause problems in the international arena, including the concept of space and source of income. However, the most pervasive tax-related problem in international trade is double taxation. The article contends that the income tax system is responsible for distorting the economic results of investment and trading decisions.

Keywords: Income tax law, International tax, International trade, Trade distortions, Foreign investment

JEL Classification: K33, K34

Suggested Citation: Suggested Citation

Prebble KC, John, Philosophical and Design Problems that Arise from the Ectopic Nature of Income Tax Law and Their Impact on the Taxation of International Trade and Investment (1995). Chinese Yearbook of International Law and Affairs, Vol. 13, pp. 111-139, 1995, Available at SSRN: https://ssrn.com/abstract=1604906