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International Capital Taxation., Rachel Griffith, James R. Hines Jr., Peter Birch Sørensen
International Capital Taxation., Rachel Griffith, James R. Hines Jr., Peter Birch Sørensen
Book Chapters
Globalization carries profound implications for tax systems, yet most tax systems, including that of the UK, still retain many features more suited to closed economies. The purpose of this chapter is to assess how tax policy should reflect the changing international economic environment. Institutional barriers to the movement of goods, services, capital, and (to a lesser extent) labour have fallen dramatically since the Meade Report (Meade, 1978) was published. So have the costs of moving both real activity and taxable profits between tax jurisdictions. These changes mean that capital and taxable profits in particular are more mobile between jurisdictions than …
The Domicil Of Persons Residing Abroad Under Consular Jurisdiction, Edwin D. Dickinson
The Domicil Of Persons Residing Abroad Under Consular Jurisdiction, Edwin D. Dickinson
Articles
THE domicil of persons living under consular jurisdiction in foreign countries presents a problem of unique importance, not only because of the concern which a large number of people have in its proper solution, but also because of its relation to the conception of domicil and to the requisites by which the existence of donricil is to be determined. This problem may be concisely stated in the form of a question as follows: Is it possible for a person residing abroad under consular protection to acquire a domicil of choice in the country of residence? There are no apparent obstacles …
The Domicil Of Persons Residing Abroad Under Consular Jurisdiction, Edwin D. Dickinson
The Domicil Of Persons Residing Abroad Under Consular Jurisdiction, Edwin D. Dickinson
Articles
The question of domicil under consular jurisdiction was discussed at some length by the present writer in an article which appeared in an earlier number of this review. See 17 MICH. LAW REV. 437-455. When that article was written some much quoted dicta and the decision of the Court of Appeal in Casdagli v. Casdagli, 87 L. J. P. 73, 79, indicated that according to the English rule a domicil of choice could not be acquired under consular jurisdiction. The author ventured to criticise that extraordinary rule from the point of view of the authorities and on principle. With regard …