PP965
Analítico de Periódico
BLUM, Cynthia, e outro
A coherent policy proposal for U.S. residence-based taxation of individuals / Cynthia Blum, Paula N. Singer
Vanderbilt Journal of Transnational Law, Nashville, v.41 n.3 (May 2008), p.705-739
DIREITO FISCAL / EUA, IMPOSTOS / EUA, IMPOSTO SOBRE O RENDIMENTO / EUA, RESIDÊNCIA / EUA
I- Introduction. II- The current law and the case for citizenship based taxation. III- Rejecting citizen-based taxation. IV- A proposal for taxation based on residence. V- Conclusion.