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Articles

University of Michigan Law School

Business Organizations Law

2013

Tax havens

Articles 1 - 2 of 2

Full-Text Articles in Law

Arguments For And Against Territoriality, Reuven S. Avi-Yonah May 2013

Arguments For And Against Territoriality, Reuven S. Avi-Yonah

Articles

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.


Territoriality: For And Against, Reuven S. Avi-Yonah May 2013

Territoriality: For And Against, Reuven S. Avi-Yonah

Articles

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.