The experience of the Philippines in its assertion of citizenship jurisdiction is examined, and the proposal for an LDC tax on nonresidents is evaluated. The Philippine experience indicates that a surtax levied at a reasonable rate would minimize the problems encountered by a country having large numbers of transient nonresidents. While transient nonresidents may not pose a serious compliance problem, widespread tax evasion might be expected from...
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INFORMATION
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1980/11/30
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Document de travail (série numérotée)
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SDF64
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1
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1
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2020/05/22
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Disclosed
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The Philippine experience with the assertion of citizenship jurisdiction
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united nations conference on trade and development
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