Concepedia

Source Rules

Source Rules is the body of jurisdictional norms in international taxation and tax treaties that determines when income or gains are treated as arising in, or economically connected to, a particular state so as to allocate primary taxing rights to that state, typically in contrast to residence-based allocation rules.

49

Publications

1.3K

Citations

63

Authors

46

Institutions

Publications per year

2017–2026

4

Variants

Source-based Taxation Rules

Parents

Children

Publications

49

The Hierarchy of the Sources of International Law

M. Akehurst · British Yearbook of International Law · 1976 · 149 citations

, , +15

Rules of Origin as Commercial Policy Instruments*

Rod Falvey, Geoff Reed · International Economic Review · 2002 · 84 citations

, , +12

A Tariff Substitute for Rules of Origin in Free Trade Areas

Peter Lloyd · World Economy · 1993 · 64 citations

, , +13

Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies

George R. Zodrow · International Tax and Public Finance · 2006 · 56 citations

, , +17

A Defense of Source Rules in International Taxation

Mitchell Kane · Yale journal on regulation · 2015 · 46 citations · Full text

, , +14

1–5 of 49

Authors

63

  1. EE
    Eva Escribano

    Universidad Complutense de Madrid, Spain

    2 publications · 31 citations

    2

    h-index

  2. EV
    Edwin Vermulst

    Rutgers Sexual and Reproductive Health and Rights, Netherlands

    2 publications · 27 citations

    2

    h-index

  3. ML
    Miguel-Ángel López-García

    Universitat Autònoma de Barcelona, Spain

    2 publications · 45 citations

    2

    h-index

  4. KK
    Kala Krishna

    Pennsylvania State University, United States

    2 publications · 57 citations

    2

    h-index

  5. JA
    Joseph A. Lanasa

    Louisiana State University, United States

    2 publications · 41 citations

    2

    h-index

1–5 of 63

Institutions

46

  1. Institute for Fiscal Studies

    London, United Kingdom

    3 h-index

    3 publications

    61 citations

  2. Universitat Autònoma de Barcelona

    Cerdanyola del Vallès, Spain

    2 h-index

    2 publications

    45 citations

  3. UCLouvain

    Louvain-la-Neuve, Belgium

    1 h-index

    1 publications

    12 citations

  4. University of Nottingham

    Nottingham, United Kingdom

    1 h-index

    2 publications

    168 citations

  5. Philipps University of Marburg

    Marburg, Germany

    1 h-index

    1 publications

    29 citations

  6. HTWG Hochschule Konstanz - Technik, Wirtschaft und Gestaltung

    Konstanz, Germany

    1 h-index

    1 publications

    37 citations

  7. Tsinghua University

    Beijing, China

    1 h-index

    1 publications

    22 citations

  8. Yale University

    New Haven, United States

    1 h-index

    1 publications

    46 citations

1–8 of 46

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 81 citations

    5

    h-index

  2. Journal of World Trade

    3 publications · 72 citations

    3

    h-index

  3. International Economic Review

    2 publications · 116 citations

    2

    h-index

  4. RePEc: Research Papers in Economics

    Repository · 2 publications · 41 citations

    2

    h-index

  5. International Tax and Public Finance

    2 publications · 86 citations

    2

    h-index

1–5