Key Practical Issues to Eliminate Double Taxation of Business Income

Journal
West, P.R.; Blanluet, G.; Campo Azpiazu, C. del; Van Dijk, P.; Galhardo, L. Rosanova; Lüdicke, J. (Jürgen); Magid, L.
International
Bulletin for International Taxation 2012 (Volume 66), No. 7
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This article summarizes the panel proceedings for Subject 2 at the 65th Congress of the International Fiscal Association held in Paris on 13 September 2011. Subject 2 considered the practical difficulties encountered in both worldwide taxation systems and territorial taxation systems in eliminating double taxation of business income.