000			01376nab a2200265 c 4500
999			_c150079 _d150079
003			ES-MaIEF
005			20241217161255.0
007			ta
008			241210s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_972162 _aDua, Sohum
245	1	4	_aThe history and effect of residence-based taxation _c by Sohum Dua
260			_c2024
520			_aSohum 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.
650		4	_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_967756 _aPRIMER PILAR (OCDE)
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_942622 _aESTABLECIMIENTO PERMANENTE
650		4	_948282 _aRESIDENCIA FISCAL
650		4	_944029 _aEVASION FISCAL
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
773	0		_9172616 _oOP 138-Bis/2024/115/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 7, August 12 2024; p. 1009-1020
942			_cART