The concepts of residence and source are fundamental to the design of taxation structures. Theoretically a country can levy taxes on any person it chooses with respect to any economic activity or asset and wherever situated. But the pragmatic problems of enforcement with respect to subjects or objects of taxation beyond the borders of a country have led to the establishment of two basic principles which determine fiscal structures: the source principle and the residence principle.
Miscellaneous
1996
Concepts of residence and source into the 21st century seminar
Source: Victoria
Published Date: 14 Jun 1996
Details
- Published By: The Hon. Justice Ian Gzell
- Published On:14 Jun 1996
- Took place at:Mt Eliza
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Miscellaneous
1996
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