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
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