On a positive note
Comments (0) I have been meaning to write about this for the past week. But work and other distractions have intervened. I have just received a copy of the January 4 edition of Tax Notes International. In it is an excellent article contrasting worldwide taxation v territorial taxation entitled ‘Perspectives on the Worldwide v Territorial Taxation Debate’. The article aptly sets out the two competing policy underpinnings for international taxation.
Tax policy, particularly international tax policy, is actually a fascinating topic. Believe me, once you get into the detail, and away from the political “low tax” v “high tax” debate, there is actually some very interesting philosopical and policy discourse. This particular article is a good starting point for the unfamiliar – detailed and considered. I will not extract any of it but I will encourage all to find a copy of the article.
