Open AccessFiscal Jurisdiction and Accrual Basis Taxation: Lifting the Corporate Veil to Tax Foreign Company Profits
Author(s) -
William W. Park
Publication year - 1978
Publication title -
columbia law review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.726
H-Index - 66
eISSN - 1945-2268
pISSN - 0010-1958
DOI - 10.2307/1121858
Subject(s) - accrual , business , jurisdiction , corporate tax , monetary economics , law and economics , double taxation , economics , accounting , tax avoidance , finance , law , political science , earnings
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