{"id":"https://openalex.org/W2256945253","doi":null,"title":"Exclusive source or residence-based taxation - is a new and simpler world tax order possible?","display_name":"Exclusive source or residence-based taxation - is a new and simpler world tax order possible?","publication_year":2007,"publication_date":"2007-01-01","ids":{"openalex":"https://openalex.org/W2256945253","mag":"2256945253"},"language":"en","primary_location":{"id":"pmh:oai:espace.curtin.edu.au:20.500.11937/12684","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/20.500.11937/12684","pdf_url":"http://hdl.handle.net/20.500.11937/12684","source":{"id":"https://openalex.org/S4306401790","display_name":"eSpace (Curtin University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I205640436","host_organization_name":"Curtin University","host_organization_lineage":["https://openalex.org/I205640436"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/20.500.11937/12684","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5019954743","display_name":"Dale Pinto","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Dale Pinto","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5019954743"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.5793,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.95786389,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"61","issue":null,"first_page":"277","last_page":"291"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.00930000003427267,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/residence-based-taxation","display_name":"residence-based taxation","score":0.8550000190734863},{"id":"https://openalex.org/keywords/source-taxation","display_name":"source-based taxation","score":0.9980000257492065},{"id":"https://openalex.org/keywords/worldwide-income-taxation","display_name":"worldwide income taxation","score":0.6959999799728394},{"id":"https://openalex.org/keywords/double-taxation","display_name":"double taxation","score":0.781000018119812},{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.7919999957084656},{"id":"https://openalex.org/keywords/permanent-establishment","display_name":"permanent establishment","score":0.9629999995231628},{"id":"https://openalex.org/keywords/e-commerce-taxation","display_name":"e-commerce taxation","score":0.8820000290870667},{"id":"https://openalex.org/keywords/physical-presence","display_name":"physical presence","score":0.49300000071525574},{"id":"https://openalex.org/keywords/corporate-profits","display_name":"corporate profits","score":0.32899999618530273},{"id":"https://openalex.org/keywords/international-tax-reform","display_name":"international tax reform","score":0.47699999809265137}],"concepts":[{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5436181426048279},{"id":"https://openalex.org/C2776269092","wikidata":"https://www.wikidata.org/wiki/Q1611074","display_name":"Residence","level":2,"score":0.4848419427871704},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.4591052532196045},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.44335633516311646},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.37873393297195435},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3775371015071869},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.2831838130950928},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.08141615986824036},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:espace.curtin.edu.au:20.500.11937/12684","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/20.500.11937/12684","pdf_url":"http://hdl.handle.net/20.500.11937/12684","source":{"id":"https://openalex.org/S4306401790","display_name":"eSpace (Curtin University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I205640436","host_organization_name":"Curtin University","host_organization_lineage":["https://openalex.org/I205640436"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},{"id":"mag:2256945253","doi":null,"is_oa":false,"landing_page_url":"https://espace.curtin.edu.au/handle/20.500.11937/12684","pdf_url":null,"source":{"id":"https://openalex.org/S4393917763","display_name":"Bulletin for international taxation","issn_l":"1819-5490","issn":["1819-5490","2352-9202"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Bulletin for International Taxation","raw_type":null}],"best_oa_location":{"id":"pmh:oai:espace.curtin.edu.au:20.500.11937/12684","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/20.500.11937/12684","pdf_url":"http://hdl.handle.net/20.500.11937/12684","source":{"id":"https://openalex.org/S4306401790","display_name":"eSpace (Curtin University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I205640436","host_organization_name":"Curtin University","host_organization_lineage":["https://openalex.org/I205640436"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2256945253.pdf","grobid_xml":"https://content.openalex.org/works/W2256945253.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3123329265","https://openalex.org/W3122308690","https://openalex.org/W2623375620","https://openalex.org/W1753562891","https://openalex.org/W2411425339","https://openalex.org/W1505058276","https://openalex.org/W4388090618","https://openalex.org/W2217989305","https://openalex.org/W2265445282","https://openalex.org/W2303490409"],"abstract_inverted_index":{"Under":[0],"these":[1],"principles,":[2],"residents":[3],"are":[4],"generally":[5],"taxed":[6],"on":[7,16],"their":[8,17,71,84],"worldwide":[9],"income":[10,19,184],"(residence":[11],"principle)":[12],"and":[13],"non-residents":[14],"only":[15],"domesticsource":[18],"(source":[20],"principle);":[21],"see":[22],"e.g.Woellner,":[23],"Robin":[24],"et":[25],"al.,":[26],"Australian":[27],"Taxation":[28],"Law":[29],"(2001),":[30],"at":[31],"1343.":[32],"2.":[33],"It":[34],"is":[35,127],"recognized":[36],"that":[37],"already":[38],"under":[39],"the":[40,57,89,110,120,139,157,165,171],"existing":[41],"international":[42,112],"tax":[43,66,113],"rules,":[44],"in":[45,60,80,122,145,164],"order":[46,81],"to":[47,56,77,82,119,138,150,180],"avoid":[48],"double":[49],"taxation":[50,98,105,135],"one":[51,116],"principle":[52,117],"must":[53],"necessarily":[54],"yield":[55],"other.This":[58],"occurs":[59],"a":[61,94,101,142,161],"number":[62],"of":[63,106,159,174,183],"ways":[64],"through":[65],"treaties,":[67],"where":[68,115],"countries":[69],"restrict":[70],"source-based":[72,104,134],"taxing":[73,86],"rights":[74],"with":[75,129,185],"respect":[76],"non-resident":[78],"taxpayers":[79],"exercise":[83],"residence-based":[85,97],"rights.For":[87],"example,":[88],"permanent":[90],"establishment":[91],"concept":[92],"represents":[93],"preference":[95],"for":[96,103],"by":[99],"establishing":[100],"threshold":[102],"business":[107],"profits.However,":[108],"unlike":[109],"current":[111],"regime,":[114],"yields":[118],"other":[121,140],"some":[123],"situations,":[124],"this":[125],"article":[126],"concerned":[128],"whether":[130],"either":[131],"residence":[132],"or":[133],"yielding":[136],"completely":[137],"provides":[141],"viable":[143],"solution":[144],"an":[146],"increasingly":[147],"globalized":[148],"world":[149],"accommodate":[151],"electronic":[152],"commerce":[153],"transactions.3.These":[154],"difficulties":[155],"include":[156],"problem":[158],"determining":[160],"physical":[162],"presence":[163],"source":[166],"country":[167],"as":[168,170],"well":[169],"increased":[172],"mobility":[173],"enterprises,":[175],"making":[176],"it":[177],"more":[178],"difficult":[179],"link":[181],"items":[182],"specific":[186],"geographical":[187],"locations.":[188]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-08-28T12:50:07.497085","created_date":"2016-06-24T00:00:00"}