The source of income in a globalised economy: developing source rules for the 21st century
14-15 June, Stockholm, Sweden (in conjunction with the Stockholm School of Economics)
Globalization, the intertwining of the world’s economies and
the growth of multi-national enterprises has pushed the boundaries of current
concepts of the geographical “source” of income.
The two fundamental systems used to identify the source of income for tax purposes
– statutory source rules and the common law “facts and circumstances”
doctrines – were both developed in an era of simpler commercial transactions.
It is not simply a challenge to apply rules developed in an era of cross-border
trade comprised mostly of commodities physically transported over borders and
services performed on site to a world that trades digital information, synthetic
debt, and hybrid instruments; in many cases it is near impossible.
This two day seminar features 12 of the world’s leading theorists
and practitioners exploring the application of traditional source rules and
proposals for new source rules appropriate for the 21st century.
The seminar is supported by TOR/Skattenytt, Swedish IFA Branch and Center for
Tax Law at the Stockholm School of Economics.
Institute Director
Professor Rick Krever
Email Professor Krever
Tel: + 61 3 9905 2375
Fax: + 61 3 9574 8259
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