The Benefits Principle
Document Type
Article
Publication Date
2022
Abstract
The benefits principle (BP) is a concept of tax law which states that active (business) income should be taxed primarily in the source country while passive (investment) income should be taxed primarily in the country of residence.
Recommended Citation
Avi-Yonah, Reuven S., "The Benefits Principle" (2022). Public Law & Legal Theory Working Papers. 123.
https://repository.law.umich.edu/pub_law_archive/123
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