Document Type
Article
Publication Date
5-2013
Abstract
The tax on dividends from the active income of controlled foreign corporations meets the criteria for a bad tax: It raises little revenue but significantly affects taxpayer behavior in undesirable ways.
Recommended Citation
Avi-Yonah, Reuven S. "Territoriality: For and Against." Tax Notes Int'l 70, no. 7 (2013): 661-3.
Included in
Business Organizations Law Commons, Comparative and Foreign Law Commons, Taxation-Transnational Commons
Comments
Reprinted with the permission of Tax Analysts.