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.
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| Artículos | IEF | IEF | OP 138-Bis/2024/115/7-2 (Browse shelf) | Available | OP 138-Bis/2024/115/7-2 |
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| OP 138-Bis/2024/115/6-5 The UTPR | OP 138-Bis/2024/115/7 Tax Notes International | OP 138-Bis/2024/115/7-1 A misconceived change | OP 138-Bis/2024/115/7-2 The history and effect of residence-based taxation | OP 138-Bis/2024/115/7-3 Taxation of foreign income earned by individuals and minority shareholders of passive foreign corporations | OP 138-Bis/2024/115/8 Tax Notes International | OP 138-Bis/2024/115/8-1 Italy’s cooperative compliance regime |
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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