Abstract
The question addressed by this article is whether a developing country (hereinafter “Country D”) is better off adopting a source-based or residency-based taxation regime (or a combination thereof) for cross-border financial transactions.
Recommended Citation
Yoram Keinan,
The Case for Residency-Based Taxation of Financial Transactions in Developing Countries,
9 Fla. Tax Rev.
(2010).
Available at: https://scholarship.law.ufl.edu/ftr/vol9/iss1/1
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