Concepedia

Residence Rules

Residence Rules is a foundational principle in international taxation that identifies the jurisdiction to which a taxpayer has the closest economic and personal ties, thereby determining eligibility for treaty benefits and allocative priority in taxing rights under tax treaties.

18

Publications

552

Citations

23

Authors

15

Institutions

Publications per year

2017–2026

1

Parents

Children

Publications

18

Pareto-Efficient International Taxation

Michael Keen, David E. Wildasin · American Economic Review · 2004 · 118 citations

, , +12

The legal status of Palestinians in Lebanon

S Al-Natour · Journal of Refugee Studies · 1997 · 57 citations

, , +17

Municipal Home Rule in the United States

Kenneth E. Vanlandingham · 1968 · 50 citations · Full text

, , +14

Indirect Rule in the British Empire: The Foundations of the Residency System in India (1764–1858)

Michael H. Fisher · Modern Asian Studies · 1984 · 50 citations

, , +16

Tightening the Dutch coffee shop policy: Evaluation of the private club and the residence criterion

M.M.J. van Ooyen-Houben, Bert Bieleman, Dirk J. Korf · International Journal of Drug Policy · 2016 · 31 citations

, , +5

1–5 of 18

Authors

23

  1. KM
    Kelly M. Socia

    University of Massachusetts Lowell, United States

    2 publications · 41 citations

    2

    h-index

  2. MK
    Michael Keen

    International Monetary Fund, United States

    1 publications · 118 citations

    1

    h-index

  3. FS
    Frayda S. Bluestein

    1 publications · 15 citations

    1

    h-index

  4. LP
    Lindsay Paterson

    Education Scotland, United Kingdom

    1 publications · 15 citations

    1

    h-index

  5. EG
    Elspeth Guild

    Radboud University Nijmegen, Netherlands

    1 publications · 25 citations

    1

    h-index

1–5 of 23

Institutions

15

  1. University of Amsterdam

    Amsterdam, The Netherlands

    1 h-index

    1 publications

    31 citations

  2. International Monetary Fund

    Washington D.C., United States

    1 h-index

    1 publications

    118 citations

  3. University of Massachusetts Lowell

    Lowell, United States

    1 h-index

    1 publications

    23 citations

  4. Education Scotland

    Livingston, United Kingdom

    1 h-index

    1 publications

    15 citations

  5. Netherlands Institute for Social Research

    The Hague, The Netherlands

    1 h-index

    1 publications

    31 citations

  6. United States Naval Academy

    Annapolis, United States

    1 h-index

    1 publications

    22 citations

  7. Western Washington University

    Bellingham, United States

    1 h-index

    1 publications

    50 citations

  8. Palestinian Hydrology Group

    Ramallah, Palestinian Territory

    1 h-index

    1 publications

    57 citations

1–8 of 15

Venues

  1. Radboud Repository (Radboud University)

    Repository · 1 publications · 25 citations

    1

    h-index

  2. Regional & Federal Studies

    1 publications · 15 citations

    1

    h-index

  3. Modern Asian Studies

    1 publications · 50 citations

    1

    h-index

  4. International Journal of Drug Policy

    1 publications · 31 citations

    1

    h-index

  5. Ethnology

    1 publications · 15 citations

    1

    h-index

1–5