The history and effect of residence-based taxation by Sohum Dua
By: Dua, Sohum
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Material type: 
ArticlePublisher: 2024Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | ECONOMÍA DIGITAL | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | ESTABLECIMIENTO PERMANENTE | RESIDENCIA FISCAL | EVASION FISCAL | PRECIOS DE TRANSFERENCIA
In:
Tax Notes International v. 115, n. 7, August 12 2024; p. 1009-1020Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/115/7-2 (Browse shelf) | Available | OP 138-Bis/2024/115/7-2 |
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.
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