Arguments For and Against Territoriality

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Avi-Yonah, Reuven S.
Multinational enterprises; Tax havens; Income tax; Corporate tax; Territoriality; Competition; Business Organizations Law; Comparative and Foreign Law; Taxation-Transnational
article description
The tax on dividends from the active income of controlled foreign corporations meets the criteria for a bad tax: It raises little revenue but significantly affects taxpayer behavior in undesirable ways.