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Keywords: territorial taxation
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2015) 30 (4): 297–310.
Published: 01 November 2015
... concern, however, are large corporations that defer payment of taxes by operating abroad through a foreign subsidiary. When this happens, the distinctions among TT, RT, and WWT become blurred. Territorial taxation (TT) taxes the domestic income of a corporation and exempts its foreign income...