Arguments For and Against Territoriality

Publication Year:
2013
Usage 12
Abstract Views 12
Repository URL:
https://repository.law.umich.edu/articles/844
Author(s):
Avi-Yonah, Reuven S.
Tags:
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.