Dua, Sohum
The history and effect of residence-based taxation / by Sohum Dua .-- , 2024
Sohum Dua received an International Tax LLM from New York University School of Law in 2024 and was previously a tax associate at DMD Advocates in Delhi. The author extends his thanks to Prof. Rita Julien, Visiting Assistant Professor of Tax Law at New York University School of Law, for her comments and guidance on this article.
In this article, Dua explores the international tax model’s bias toward residence-based taxation, and its effects on cross-border financial flows.
SOCIEDADES EXTRANJERAS CONTROLADAS
ECONOMÍA DIGITAL
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
ESTABLECIMIENTO PERMANENTE
RESIDENCIA FISCAL
EVASION FISCAL
PRECIOS DE TRANSFERENCIA
Tax Notes International 1048-3306 v. 115, n. 7, August 12 2024; p. 1009-1020
The history and effect of residence-based taxation / by Sohum Dua .-- , 2024
Sohum Dua received an International Tax LLM from New York University School of Law in 2024 and was previously a tax associate at DMD Advocates in Delhi. The author extends his thanks to Prof. Rita Julien, Visiting Assistant Professor of Tax Law at New York University School of Law, for her comments and guidance on this article.
In this article, Dua explores the international tax model’s bias toward residence-based taxation, and its effects on cross-border financial flows.
SOCIEDADES EXTRANJERAS CONTROLADAS
ECONOMÍA DIGITAL
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
ESTABLECIMIENTO PERMANENTE
RESIDENCIA FISCAL
EVASION FISCAL
PRECIOS DE TRANSFERENCIA
Tax Notes International 1048-3306 v. 115, n. 7, August 12 2024; p. 1009-1020