Sovereignty, Sins, and the Reassertion of Primary Taxing Rights by the United States
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Sovereignty, Sins, and the Reassertion of Primary Taxing Rights by the United States
Michael J. Graetz argues that the United States must reassert its primary taxing rights over income long conceded to other countries, especially income from intellectual property created in the United States, and he explains some changes necessary to make that happen.
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