The Source of Royalty Income
Year: 2008
Type: preprint
Abstract: This proposal suggests that the government enforce the language of section 861(a)(4).The proposal is made as a part of the Shelf Project, a collaboration by tax professionals to develop and perfect proposals to help Congress when it needs to raise revenue. Shelf Project proposals are intended to raise revenue, defend the tax base, follow the money, and improve the rationality and efficiency of the tax system. This is the latest in a series of Shelf Project international tax proposals by the author. The tax community can propose, follow, or edit proposals at http://www.taxshelf.org. A longer description of the Shelf Project can be found at ‘‘The Shelf Project: Revenue-Raising Projects That Defend the Tax Base,’’ Tax Notes, Dec. 10, 2007, p. 1077, Doc 2007-22632, 2007 TNT 238-37.Shelf Project proposals follow the format of a congressional tax committee report in explaining current law, what is wrong with it, and how to fix it.Copyright 2008 Charles I. Kingson.
Source: SSRN Electronic Journal
Author: Charles I. Kingson
Institutions: Ernst & Young (United States), Ernst & Young (Israel)
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W124453013