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Sheppard on Revenge of the Source Countries, Part III

Paul Caron
,

Sheppard Tax_analysts_75Lee A. Sheppard (Contributing Editor, Tax Analysts) has published Revenge of the Source Countries, Part III:  Source as Fiction, 40 Tax Notes Int’l 219 (Oct. 17, 2005), also available on the Tax Analysts web site as Doc 2005-20814, 2005 WTD 200-4.  The article discusses the growing divergence between residence-based tax systems, advocated by industrialized countries, and source-based systems, which may better serve the interests of developing nations.

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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