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Annex 3: Definition Of 'Tax' In Us Law, Reuven S. Avi-Yonah
Annex 3: Definition Of 'Tax' In Us Law, Reuven S. Avi-Yonah
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Under US law, a tax is defined as a compulsory payment pursuant to the authority of a foreign country to levy taxes. While this definition is somewhat circular, it does require (i) a payment, (ii) that is not voluntary,(iii) to a foreign country, (iv) pursuant to its authority to levy taxes