Formulating International Tax Laws in the Age of Electronic Commerce: The Possible Ascendancy of Residence-Based Taxation in an Era of Eroding Traditional Income Tax Principles

Authors

John K. Sweet

Publication Date

1998

First Page

1949

Document Type

Comment

Repository Citation

John K. Sweet Formulating International Tax Laws in the Age of Electronic Commerce: The Possible Ascendancy of Residence-Based Taxation in an Era of Eroding Traditional Income Tax Principles , 146 U. Pa. L. Rev. 1949 (1998).
Available at: https://scholarship.law.upenn.edu/penn_law_review/vol146/iss6/3